West Virginia Code
Chapter 11A. Collection and Enforcement of Property Taxes

§11A-1-7. No Collection of Current Real Property Taxes Until Delinquent Real Property Taxes Are Paid - The sheriff, in preparing his or her real property tax...

§11A-1-7a. No Collection of Current Personal Property Taxes Until Delinquent Personal Property Taxes Are Paid - The sheriff, in preparing his or her personal property receipts...

§11A-1-8. Notice of Time and Place for Payment; Mailing of Tax Tickets - (a) The sheriff shall send to every person owing real...

§11A-1-8a. Providing for Payment at Banking Institutions - Notwithstanding any other provision of this code the sheriff, with...

§11A-1-9. Payment of Taxes by Co-Owner or Other Interested Party; Lien - Any owner of real estate whose interest is not subject...

§11A-1-10. Payment by Owner of Part of Tract or Lot Assessed to Another - Any person owning a part of a tract or lot,...

§11A-1-11. Payment by Fiduciary - When a tax is paid by a fiduciary on any...

§11A-1-12. Receipt for Taxes - The sheriff or his deputy shall deliver to the person...

§11A-1-13. Accounts to Be Kept by Sheriff - The sheriff shall keep separate accounts in a permanent book...

§11A-1-14. Payment by Sheriff Into State Treasury - All taxes collected for the state shall be paid into...

§11A-1-15. Payment by Sheriff to Municipal and County Board of Education Treasuries - Each month the sheriff shall pay all moneys collected for...

§11A-1-16. Sheriff Charged With All Levies; Final Settlement - The sheriff shall be charged each year with all taxes...

§11A-1-17. Sheriff's Commission for Collection - After the sheriff has collected eighty-five percent of the combined...

§11A-1-18. Exception - Notwithstanding the provisions of sections two, three, six, eight and...

Article 2. Delinquency and Methods of Enforcing Payment

§11A-2-1. Duty of Sheriff to Enforce Payment of Delinquent Taxes - Whenever any taxes become delinquent, it shall be the duty...

§11A-2-2. Collection by Civil Action; Fees and Costs Not Required of Sheriff - (a) Taxes are hereby declared to be debts owing by...

§11A-2-3. Distraint - The sheriff may, as soon as taxes become delinquent, distrain...

§11A-2-4. Abatement of Distress - Whenever by mistake taxes are assessed wholly to one person...

§11A-2-5. Distraint of Encumbered Property - No trust deed, mortgage or sale of goods and chattels...

§11A-2-6. Distraint Where Land Lies in More Than One County - Where taxes are assessed on land lying partly in one...

§11A-2-7. Summary Procedure for Collection Out of Money Due From or Property Held by Another - Whenever there is any person who is now indebted to,...

§11A-2-8. Remedies Against Vendee in Possession Without Deed - Any purchaser in possession of land, whether or not he...

§11A-2-9. Remedies of Sheriff Paying Over Taxes Not Collected - If the sheriff has paid into the treasury of the...

§11A-2-10. Sale of Tax Liens on Real Estate - In addition to the methods for the collection of taxes...

§11A-2-10a. Notice of Delinquency - On or after April first of each year, the sheriff...

§11A-2-11. Delinquent Lists; Oath - The sheriff, after ascertaining which of the taxes assessed in...

§11A-2-12. Penalty for Inclusion of Taxes Paid in Delinquent Lists - If a sheriff shall include in one of the delinquent...

§11A-2-13. Publication and Posting of Delinquent Tax Lists - A copy of each of the delinquent lists shall be...

§11A-2-14. Correction of Delinquent Lists by County Commission; Certification to Auditor; Recordation - The sheriff shall on or before May 15 of each...

§11A-2-15. Examination of Lists by Auditor; Credit to Sheriff - It shall be the duty of the Auditor to examine...

§11A-2-16. Effect of Irregularity as to Delinquent Lists on Later Tax Enforcement Procedure - No irregularity, error or mistake in respect to anything required...

§11A-2-17. Presumption of Payment Based on Omission From Delinquent Lists - Whenever a tax is charged to any person or assessed...

§11A-2-18. Redemption Before Sale; Record; Lien - [Repealed.]

§11A-2-19. Exception - Notwithstanding the provisions of sections four, ten-a, eleven, thirteen and...

Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands

§11A-3-1. Declaration of Legislative Purpose and Policy - In view of the paramount necessity of providing regular tax...

§11A-3-2. Second Publication of List of Delinquent Real Estate; Notice - (a) On or before the September 10 of each year,...

§11A-3-3. Waiver of Notice by Person Claiming Lien - (a) Any person claiming a lien against real property shall...

§11A-3-4. Redemption After Second Publication and Before Certification to the Auditor - Any of the real estate included in the list published...

§11A-3-5. Sale by Sheriff; Immunity; Penalty; Mandamus - [Repealed.]

§11A-3-5a. Effective Date of Transfer of Duties for Delinquent Land Sales by Sheriff From the County Clerk to the State Auditor - [Repealed.]

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

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

§11A-3-7. Suspension From Same; Amended Delinquent Lists; Subsequent Sale - [Repealed.]

§11A-3-8. Certification of Property to the Auditor - If any real estate included in the list published pursuant...

§11A-3-9. Sheriff S List of Redemptions and Certifications; Oath - (a) As soon as the certification provided in 11A-3-8 of...

§11A-3-10. Sheriff to Account for Proceeds; Disposition of Surplus - (a) The sheriff shall account for the proceeds of all...

§11A-3-11. Return of List Certifications; Redemptions - (a) Within one month after completion of the certification, the...

§11A-3-12. Amendment of Such List - If the sheriff shall make any error or omission in...

§11A-3-13. Publication by Sheriff of Certification List - Within one month after completion of the certification, the sheriff...

§11A-3-14. Purchase by Individual at Tax Sale; Certificate of Sale - [Repealed.]

§11A-3-15. Certificate of Sale Assignable - [Repealed.]

§11A-3-16. Subsequent Tax Payments by Purchaser - [Repealed.]

§11A-3-17. Sale of Subsequent Tax Liens - [Repealed.]

§11A-3-18. Limitations on Tax Liens - [Repealed.]

§11A-3-19. What Purchaser Must Do Before the Deed Can Be Secured - [Repealed.]

§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 - [Repealed.]

§11A-3-21. Notice to Redeem - [Repealed.]

§11A-3-22. Service of Notice - [Repealed.]

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

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

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

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

§11A-3-27. Deed to Purchaser; Record - [Repealed.]

§11A-3-28. Compelling Service of Notice or Execution of Deed - [Repealed.]

§11A-3-29. One Deed for Adjoining Pieces of Real Estate Within the Same Tax District - [Repealed.]

§11A-3-30. Title Acquired by Individual Purchaser; Action to Quiet Title - [Repealed]

§11A-3-31. Effect of Irregularity on Title Acquired by Purchaser - [Repealed]

§11A-3-32. Sheriff to Keep Proceeds in Separate Accounts; Disposition - (a) The sheriff shall keep in a separate fund the...

§11A-3-33. State Commissioner of Delinquent and Nonentered Lands - §11A-3-33. State commissioner of delinquent and nonentered lands. The State...

§11A-3-34. Deputy Commissioners of Delinquent and Nonentered Lands; Bond - (a) The Auditor shall appoint for each county in the...

§11A-3-35. Land Record in Auditor's Office - The Auditor shall prepare and keep in his office a...

§11A-3-36. Operating Fund for Land Department in Auditor S Office - (a) The Auditor shall establish a special operating fund for...

§11A-3-36a. Credit Card Approved Form of Payment in Land Department of Auditor's Office - (a) The Auditor shall use the State Treasurer's contracts and...

§11A-3-37. Disposition of Nonentered Lands - It is the duty of the owner of land to...

§11A-3-38. Redemption of Nonentered or Certified Lands - (a) The owner of any real estate certified to the...

§11A-3-39. Certificate of Redemption Issued by Auditor; Recordation - (a) Upon payment of the sum necessary to redeem, the...

§11A-3-40. Compulsory Redemption at Election of Auditor - The Auditor, if he so elects, may at any time...

§11A-3-41. Auditor to Report Redemptions to County Officers; Disposition of Redemption Money; Credit of State Taxes to Proper Fund - (a) The Auditor shall report monthly to the sheriff, the...

§11A-3-42. Lands Subject to Sale by Auditor - All lands which were certified to the Auditor pursuant to...

§11A-3-43. Officers to Report Lands Subject to Sale - (a) Whenever an assessor, sheriff, clerk of the county commission...

§11A-3-44. Auditor to Certify List of Lands to Be Sold; Lands So Certified Are Subject to Sale - On or after March 1and on or before August 1...

§11A-3-45. Auditor to Hold Annual Auction - (a) Each tract or lot certified by the Auditor pursuant...

§11A-3-46. Publication of Notice of Auction - Once a week for three consecutive weeks prior to the...

§11A-3-47. Redemption Prior to Sale - Any of the delinquent and nonentered lands certified to the...

§11A-3-48. Unsold Lands Subject to Sale Without Auction or Additional Advertising - If any of the lands which have been offered for...

§11A-3-49. Purchase by Owner or Deputy Commissioner or Other Officers Prohibited; Coowner Free to Purchase at Sale - (a) It shall be illegal for an owner, in whose...

§11A-3-50. Receipt to Purchaser for Purchase Price - The Auditor shall prepare an original and two copies of...

§11A-3-51. Deputy Commissioner to Report Sales to Auditor; Auditor to Approve Sales - Within fourteen days following the auction required by section forty-five...

§11A-3-52. Duties of Purchaser to Secure a Deed - (a) Within 120 days following the approval of the sale...

§11A-3-53. Refund to Purchaser of Payment Made at Auditor S Sale Where Property Is Nonexistent - If, within 180 days following the approval of the sale...

§11A-3-54. Notice to Redeem - Whenever the provisions of 11A-3-52 of this code have been...

§11A-3-55. Service of Notice - (a) As soon as the Auditor has prepared the notice...

§11A-3-56. Redemption From Purchase; Receipt; List of Redemptions; Lien; Lien of Person Redeeming Interest of Another; Record - (a) After the sale of any tax lien on any...

§11A-3-57. Notice of Redemption to Purchaser; Moneys Received by Sheriff - (a) Upon payment of the sum necessary to redeem, the...

§11A-3-58. Distribution to Purchaser - (a) Where the land has been redeemed in the manner...

§11A-3-59. Deed to Purchaser; Record - If the real estate described in the notice is not...

§11A-3-60. Compelling Service of Notice or Execution of Deed - If the deputy commissioner fails or refuses to prepare and...

§11A-3-61. One Deed for Adjoining Pieces of Real Estate Within the Same Tax District - Whenever one purchaser at the tax sale has purchased tax...

§11A-3-62. Title Acquired by Individual Purchaser - (a) Whenever the purchaser of any tax lien on any...

§11A-3-63. Effect of Irregularity on Title Acquired by Purchaser - No irregularity, error or mistake in respect to any step...

§11A-3-64. Sheriff to Receive Proceeds of Deputy Commissioners' Sales and Redemptions From the Deputy Commissioner; Disposition - (a) The sheriff shall receive all proceeds of sales held...

§11A-3-65. Right of Former Owner to Surplus Proceeds - The former owner of any delinquent or nonentered lands sold...

§11A-3-66. Compensation of Auditor - As compensation for his or her services, the Auditor shall...

§11A-3-67. Liability of Officer Failing to Perform Duty; Penalty - §11A-3-67. Liability of officer failing to perform duty; penalty. If...

§11A-3-68. Disposition of Lands Heretofore Purchased by or Forfeited to State - All lands which have been heretofore purchased by the state...

§11A-3-69. Effect of Repeal - The repeal of the provisions of 11A-3-5, 11A-3-5a, 11A-3-5b, 11A-3-6,...

§11A-3-70. Release of Title To, and Taxes On, Lands on Which All Taxes Paid for Ten Years - In view of the desirability of stable land titles and...

§11A-3-71. Deeds of Deputy Commissioner Conveying Coal, Oil, Gas, Timber and Other Natural Resources - In any deed by the deputy commissioner in which said...

§11A-3-72. Release of Taxes and Interest - In view of the great uncertainty and confusion existing in...

§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 - In view of the large number of lots, parcels and...

§11A-3-74. Severability - If any section, subsection, subdivision, subparagraph, sentence or clause of...

Article 4. Remedies Relating to Tax Sales

§11A-4-1. Declaration of Legislative Purpose - In furtherance of the policy declared in section one, article...

§11A-4-2. Right to Set Aside Sale or Deed When All Taxes Paid Before Sale - Any owner of real estate for which a tax lien...

§11A-4-3. Right to Set Aside Deed Improperly Obtained - Whenever the Auditor has delivered a deed to the purchaser...

§11A-4-4. Right to Set Aside Deed When One Entitled to Notice Not Notified - (a) If any person entitled to be notified under the...

§11A-4-5. On Whose Behalf Suits Instituted; Decree When Deed Set Aside - Any civil action instituted under the provisions of section two,...

§11A-4-6. Redemption by Persons Under Disability From Purchase by Individual - In addition to and notwithstanding any other provisions of this...

§11A-4-7. Right of Creditor of Former Owner of Escheated Land - Any surplus proceeds arising from the sale of escheated land...

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West Virginia Code Chapter 11A. Collection and Enforcement of Property Taxes

West Virginia Code
Chapter 11A. Collection and Enforcement of Property Taxes