West Virginia Code
Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands
§11A-3-59. Deed to Purchaser; Record

If the real estate described in the notice is not redeemed within the time specified therein, but in no event prior to 30 days after notices to redeem have been personally served, or an attempt of personal service has been made, or such notices have been mailed or, if necessary, published in accordance with the provisions of §11A-3-55 of this code, following the deputy commissioners sale, the deputy commissioner shall, upon the request of the purchaser, make and deliver to the person entitled thereto a quitclaim deed for such real estate in form or effect as follows:
This deed, made this ______ day of _________________, 20____, by and between ___________, deputy commissioner of delinquent and nonentered lands of _____________ County, West Virginia, grantor, and __________________, purchaser (or ____________________ heir, devisee, assignee of _______________________, purchaser) grantee, witnesseth, that
Whereas, in pursuance of the statutes in such case made and provided, ____________________, deputy commissioner of delinquent and nonentered lands of ____________________ County, did, on the _______ day of ________________, 20_____, sell the real estate hereinafter mentioned and described for the taxes delinquent thereon for the year(s) 20______, (or as nonentered land for failure of the owner thereof to have the land entered on the land books for the years ___________, or as property escheated to the State of West Virginia, or as waste or unappropriated property) for the sum of $____________________, that being the amount of purchase money paid to the deputy commissioner, and ___________ (here insert name of purchaser) did become the purchaser of such real estate, which was returned delinquent in the name of _______________ (or nonentered in the name of, or escheated from the estate of, or which was discovered as waste or unappropriated property); and
Whereas, the deputy commissioner has caused the notice to redeem to be served on all persons required by law to be served therewith; and
Whereas, the real estate so purchased has not been redeemed in the manner provided by law and the time for redemption set forth in such notice has expired.
Now, therefore, the grantor for and in consideration of the premises recited herein, and pursuant to the provisions of Article 3, Chapter 11A of the West Virginia Code, doth grant unto ____________________, grantee, his or her heirs and assigns forever, the real estate so purchased, situate in the County of _____________, bounded and described as follows: _____________________________ (here insert description of property)
Witness the following signature:
________________________________________
Deputy Commissioner of Delinquent and Nonentered Lands of _______________ County
Except when ordered as provided in §11A-3-60 of this code, the deputy commissioner shall execute and deliver a deed within 120 days after the purchasers right to the deed accrued.
For the preparation and execution of the deed and for all the recording required by this section, a fee of $50 and the recording expenses shall be charged, to be paid by the grantee upon delivery of the deed. The deed, when duly acknowledged or proven, shall be recorded by the clerk of the county commission in the deed book in his or her office, together with the assignment from the purchaser, if one was made, the notice to redeem, the return of service of such notice, the affidavit of publication, if the notice was served by publication, and any return receipts for notices sent by certified mail.
Upon payment of the final costs and fees required by this article, the purchaser shall have the right to inspect and perform necessary and reasonable repairs for the preservation of the real property: Provided, That the current occupant has a duty to preserve the property to the best of his or her ability and control.

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