West Virginia Code
Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands
§11A-3-5. Sale by Sheriff; Immunity; Penalty; Mandamus

[Repealed.]

Structure West Virginia Code

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-3-5a. Effective Date of Transfer of Duties for Delinquent Land Sales by Sheriff From the County Clerk to the State Auditor

§11A-3-5b. Authorization for County Clerk to Perform Duties for Delinquent Land Sales by Sheriff

§11A-3-6. Purchase by Sheriff, State Auditor, Deputy Commissioner and Clerk of County Commission Prohibited; Co-Owner Free to Purchase at Tax Sale

§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-3-20. Refund to Purchaser of Payment Made at Sheriff S Sale Where Property Is Subject of an Erroneous Assessment or Is Otherwise Nonexistent

§11A-3-21. Notice to Redeem

§11A-3-22. Service of Notice

§11A-3-23. Redemption From Purchase; Receipt; List of Redemptions; Lien; Lien of Person Redeeming Interest of Another; Record

§11A-3-24. Notice of Redemption From Purchases; Moneys Received by Sheriff

§11A-3-25. Distribution of Surplus to Purchaser

§11A-3-26. Certificate of Redemption Issued by State Auditor; Recordation; Disposition of Redemption Money

§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-3-41. Auditor to Report Redemptions to County Officers; Disposition of Redemption Money; Credit of State Taxes to Proper Fund

§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-3-49. Purchase by Owner or Deputy Commissioner or Other Officers Prohibited; Coowner Free to Purchase at Sale

§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-3-54. Notice to Redeem

§11A-3-55. Service of Notice

§11A-3-56. Redemption From Purchase; Receipt; List of Redemptions; Lien; Lien of Person Redeeming Interest of Another; Record

§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-3-64. Sheriff to Receive Proceeds of Deputy Commissioners' Sales and Redemptions From the Deputy Commissioner; Disposition

§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-3-69. Effect of Repeal

§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

§11A-3-72. Release of Taxes and Interest

§11A-3-73. Release of Taxes, Interest and Charges on Land Assessed by Erroneous Description, etc.; Misdescription, etc., Not to Result in Forfeiture or Subject Land to the Authority and Control of the Auditor

§11A-3-74. Severability