The Auditor shall have full power and authority to provide for redemption of property covered by this article, and to compromise the state's claim for unpaid taxes upon any such property which has heretofore been purchased at sales for nonpayment of taxes, or acquired by forfeiture for nonentry, to make redemptions, and to provide for reassessment and back-taxing of property redeemed on account of any taxes heretofore levied or hereafter to accrue; such redemptions and compromises to be made upon like payment and condition as provided in section one of this article for any year prior to the year one thousand nine hundred thirty-six.
Structure West Virginia Code
§37-2B-1. Compromise of State's Claims
§37-2B-2. Auditor's Receipt for Redemption; Receipt as Release and Discharge From Taxes; Recordation
§37-2B-3. Entry and Back-Taxing of Property After Redemption
§37-2B-4. Entry of Property Acquired After Year 1942
§37-2B-5. Reports to Auditor by Assessor; When Assessor to Reenter Property
§37-2B-7. Protection of Constitutional Transferees; Priority of Redemption
§37-2B-8. Purpose of Article; Power and Jurisdiction of Courts; State as Party to Suits