(a) The Auditor shall report monthly to the sheriff, the assessor and the clerk of the county commission of each county all land in such county which was redeemed in his office during the preceding month. The assessor shall enter the fact of such redemption in the land book in his office. The clerk shall file and index the report in a separate volume provided for the purpose.
(b) Between August fifteenth and August thirty-first of each year, the Auditor shall report to the sheriff of each county for inclusion in his next September delinquent list all tracts of land redeemed from the Auditor, which after certification to the Auditor have been reported to him by the sheriff as suspended from sale, if the taxes for the year or years of suspension were not collected by the Auditor. The sheriff shall be charged with such taxes and shall account for them as is required in the case of current taxes. Instead of making this report, the Auditor may collect the taxes due for the year or years of suspension. Upon collection thereof he shall issue a second certificate of redemption, and such certificate shall be a release of the state's lien for such taxes.
(c) The Auditor shall each month draw his warrant upon the treasury, payable to the sheriff of each county, for that part of the taxes, interest and charges received by him upon the redemption of the property included in his report, which was owing to any of the taxing units in such county. The sheriff shall account for and pay over such money as if it had been paid to him for redemption before sale.
Upon collection of delinquent taxes due the state, the Auditor shall credit them to the proper fund.
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