Within one month after completion of the certification, the sheriff shall prepare and publish a list of all the certifications made by him or her, in form or effect as follows, which list shall be published as a Class II-0 legal advertisement in compliance with the provisions of 59-3-1 et seq. of this code, and the publication area for such publication shall be the county.
List of tax liens on real estate in the county of __________, in the month (or months) of __________, 20___, certified for nonpayment of taxes thereon for the year (or years) 20___, and certified to the Auditor of the State of West Virginia:
Name of person charged with taxes
Local description
of lands
Quantity of
land charged
The owner of any real estate listed above, or any other person entitled to pay the taxes thereon, may, however, redeem such real estate as provided by law.
Given under my hand this __________ day of __________, 20___.
______________________________
Sheriff
To cover the costs of preparing and publishing such list, a charge of $15 shall be added to the taxes, interest, and charges already due on each item listed.
Structure West Virginia Code
Chapter 11A. Collection and Enforcement of Property Taxes
Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands
§11A-3-1. Declaration of Legislative Purpose and Policy
§11A-3-2. Second Publication of List of Delinquent Real Estate; Notice
§11A-3-3. Waiver of Notice by Person Claiming Lien
§11A-3-4. Redemption After Second Publication and Before Certification to the Auditor
§11A-3-5. Sale by Sheriff; Immunity; Penalty; Mandamus
§11A-3-5b. Authorization for County Clerk to Perform Duties for Delinquent Land Sales by Sheriff
§11A-3-7. Suspension From Same; Amended Delinquent Lists; Subsequent Sale
§11A-3-8. Certification of Property to the Auditor
§11A-3-9. Sheriff S List of Redemptions and Certifications; Oath
§11A-3-10. Sheriff to Account for Proceeds; Disposition of Surplus
§11A-3-11. Return of List Certifications; Redemptions
§11A-3-12. Amendment of Such List
§11A-3-13. Publication by Sheriff of Certification List
§11A-3-14. Purchase by Individual at Tax Sale; Certificate of Sale
§11A-3-15. Certificate of Sale Assignable
§11A-3-16. Subsequent Tax Payments by Purchaser
§11A-3-17. Sale of Subsequent Tax Liens
§11A-3-18. Limitations on Tax Liens
§11A-3-19. What Purchaser Must Do Before the Deed Can Be Secured
§11A-3-24. Notice of Redemption From Purchases; Moneys Received by Sheriff
§11A-3-25. Distribution of Surplus to Purchaser
§11A-3-27. Deed to Purchaser; Record
§11A-3-28. Compelling Service of Notice or Execution of Deed
§11A-3-29. One Deed for Adjoining Pieces of Real Estate Within the Same Tax District
§11A-3-30. Title Acquired by Individual Purchaser; Action to Quiet Title
§11A-3-31. Effect of Irregularity on Title Acquired by Purchaser
§11A-3-32. Sheriff to Keep Proceeds in Separate Accounts; Disposition
§11A-3-33. State Commissioner of Delinquent and Nonentered Lands
§11A-3-34. Deputy Commissioners of Delinquent and Nonentered Lands; Bond
§11A-3-35. Land Record in Auditor's Office
§11A-3-36. Operating Fund for Land Department in Auditor S Office
§11A-3-36a. Credit Card Approved Form of Payment in Land Department of Auditor's Office
§11A-3-37. Disposition of Nonentered Lands
§11A-3-38. Redemption of Nonentered or Certified Lands
§11A-3-39. Certificate of Redemption Issued by Auditor; Recordation
§11A-3-40. Compulsory Redemption at Election of Auditor
§11A-3-42. Lands Subject to Sale by Auditor
§11A-3-43. Officers to Report Lands Subject to Sale
§11A-3-44. Auditor to Certify List of Lands to Be Sold; Lands So Certified Are Subject to Sale
§11A-3-45. Auditor to Hold Annual Auction
§11A-3-46. Publication of Notice of Auction
§11A-3-47. Redemption Prior to Sale
§11A-3-48. Unsold Lands Subject to Sale Without Auction or Additional Advertising
§11A-3-50. Receipt to Purchaser for Purchase Price
§11A-3-51. Deputy Commissioner to Report Sales to Auditor; Auditor to Approve Sales
§11A-3-52. Duties of Purchaser to Secure a Deed
§11A-3-53. Refund to Purchaser of Payment Made at Auditor S Sale Where Property Is Nonexistent
§11A-3-57. Notice of Redemption to Purchaser; Moneys Received by Sheriff
§11A-3-58. Distribution to Purchaser
§11A-3-59. Deed to Purchaser; Record
§11A-3-60. Compelling Service of Notice or Execution of Deed
§11A-3-61. One Deed for Adjoining Pieces of Real Estate Within the Same Tax District
§11A-3-62. Title Acquired by Individual Purchaser
§11A-3-63. Effect of Irregularity on Title Acquired by Purchaser
§11A-3-65. Right of Former Owner to Surplus Proceeds
§11A-3-66. Compensation of Auditor
§11A-3-67. Liability of Officer Failing to Perform Duty; Penalty
§11A-3-68. Disposition of Lands Heretofore Purchased by or Forfeited to State
§11A-3-70. Release of Title To, and Taxes On, Lands on Which All Taxes Paid for Ten Years
§11A-3-71. Deeds of Deputy Commissioner Conveying Coal, Oil, Gas, Timber and Other Natural Resources