West Virginia Code
Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands
§11A-3-54. Notice to Redeem

Whenever the provisions of 11A-3-52 of this code have been complied with, the Auditor shall thereupon prepare a notice in form or effect as follows:
To __________
You will take notice that __________, the purchaser (or __________, the assignee, heir, or devisee of __________, the purchaser) of the following real estate, __________, (here describe the real estate sold) located in __________, (here name the city, town, or village in which the real estate is situated or, if not within a city, town, or village, give the district and a general description) which was __________ (here put whether the property was returned delinquent or non-entered) in the name of __________, and was sold by the Auditor at the sale for delinquent taxes (or nonentry) on the ___ day of __________, 20 ___, has requested that you be notified that a deed for such real estate shall be made on or after the ___ day of __________, 20 ___, as provided by law, unless before that day you redeem such real estate. The amount you shall have to pay to redeem on the ___ day of __________, 20___ shall be as follows:
Amount equal to the taxes, interest, and charges due on the date of sale, with interest to __________ .......... $__________
Amount of taxes paid on the property, since the sale, with interest to __________ .......... $__________
Amount paid for title examination and preparation of list of those to be served, and for preparation and service of the notice with interest to __________ .......... $__________
Amount paid for other statutory costs (describe) __________ .......... $__________
Total .......... $__________
You may redeem at any time before __________ by paying the above total less any unearned interest.
If the above real estate is your primary residence, you may petition the Auditor to redeem the real estate in not more than three incremental payments that equal the total amount required to redeem the real estate prior to the issuance of the deed described above.
Given under my hand this ___ day of __________, 20 ___.
Auditor
_________________________ County,
State of West Virginia
For preparing this notice, the Auditor shall receive a fee of $10 for the original and two dollars for each copy required. Any costs which must be expended in addition thereto for publication, or service of such notice in the manner provided for serving process commencing a civil action, or for service of process by certified mail, shall be charged by the Auditor. All costs provided by this section shall be included as redemption costs and included in the notice described herein.

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