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-3-6. 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State Auditor, Deputy Commissioner and Clerk of County Commission Prohibited; Co-Owner Free to Purchase at Tax Sale - [Repealed.]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 Suspension From Same; Amended Delinquent Lists; Subsequent Sale - [Repealed.]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 Purchase by Individual at Tax Sale; Certificate of Sale - [Repealed.]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 Certificate of Sale Assignable - [Repealed.]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 Subsequent Tax Payments by Purchaser - [Repealed.]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 Sale of Subsequent Tax Liens - [Repealed.]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 Limitations on Tax Liens - [Repealed.]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 What Purchaser Must Do Before the Deed Can Be Secured - [Repealed.]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of Payment Made at Sheriff S Sale Where Property Is Subject of an Erroneous Assessment or Is Otherwise Nonexistent - [Repealed.]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 Notice to Redeem - [Repealed.]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 Service of Notice - [Repealed.]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 Redemption From Purchase; Receipt; List of Redemptions; Lien; Lien of Person Redeeming Interest of Another; Record - [Repealed.]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 Notice of Redemption From Purchases; Moneys Received by Sheriff - [Repealed.]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 Distribution of Surplus to Purchaser - [Repealed.]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 Certificate of Redemption Issued by State Auditor; Recordation; Disposition of Redemption Money - [Repealed.]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 Deed to Purchaser; Record - [Repealed.]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 Compelling Service of Notice or Execution of Deed - [Repealed.]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 One Deed for Adjoining Pieces of Real Estate Within the Same Tax District - [Repealed.]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 Title Acquired by Individual Purchaser; Action to Quiet Title - [Repealed]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...

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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

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