Source: http://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=SB232%20intr.htm&yr=2010&sesstype=RS&i=232
Timestamp: 2018-04-26 08:49:02
Document Index: 41558066

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SB 232 Text
Introduced Version Senate Bill 232 History
SB232 intr
Senate Bill No. 232
(By Senators Snyder, Browning, Foster, Laird, Minard,
Oliverio, Kessler, Palumbo, Barnes, Deem, Unger, Stollings,
McCabe, Plymale and Wells)
[Introduced January 19, 2010; referred to the Committee on Government Organization; and then to the Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto two new sections, designated §11A-3-5a and §11A-3-5b; and to amend and reenact §11A-3-6, §11A-3-8, §11A- 3-9, §11A-3-11, §11A-3-14, §11A-3-15, §11A-3-16, §11A-3-18, §11A-3-19, §11A-3-20, §11A-3-21, §11A-3-22, §11A-3-23, §11A-3- 24, §11A-3-25, §11A-3-26, §11A-3-27, §11A-3-28, §11A-3-30, §11A-3-31 and §11A-3-32 of said code, all relating to delinquent land sales by the sheriff; authorizing the State Auditor to perform certain duties for delinquent land sales by sheriff instead of the clerk of the county commission; raising fees; providing effective date; and allowing counties to retain duties for delinquent land sales by sheriff.
That the Code of West Virginia, 1931, as amended, be amended by adding thereto two new sections, designated §11A-3-5a and §11A- 3-5b; and that §11A-3-6, §11A-3-8, §11A-3-9, §11A-3-11, §11A-3-14, §11A-3-15, §11A-3-16, §11A-3-18, §11A-3-19, §11A-3-20, §11A-3-21, §11A-3-22, §11A-3-23, §11A-3-24, §11A-3-25, §11A-3-26, §11A-3-27, §11A-3-28, §11A-3-30, §11A-3-31 and §11A-3-32 be amended and reenacted, all to read as follows:
Effective July 1, 2010, the rights, duties and benefits of the county clerk set out in sections fourteen, sixteen, eighteen, nineteen, twenty-one, twenty-two, twenty-three, twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight, thirty and thirty-one of this article, for all real properties already purchased at the delinquent land sales by the sheriff and for all real properties subsequently purchased at the delinquent land sales by the sheriff, are transferred to the State Auditor.
(a) If the clerk of the county commission wants to perform the duties of the State Auditor and retain the fees incident to the duties as set forth in sections fourteen, sixteen, eighteen, nineteen, twenty-one, twenty-two, twenty-three, twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight, thirty and thirty-one of this article, then the clerk of the county commission shall petition its county commission for authorization.
(d) As long as the county commission's order for authorization remains in effect, the county clerk is authorized to perform the duties of the State Auditor and retain the fees incident to the duties as set forth in sections fourteen, sixteen, eighteen, nineteen, twenty-one, twenty-two, twenty-three, twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight, thirty and thirty-one of this article.
§11A-3-6. Purchase by sheriff, State Auditor, deputy commissioner and clerk of county commission prohibited; coowner free to purchase at tax sale.
(a) No A sheriff, clerk of the county commission or circuit court, assessor, State Auditor nor or deputy or assistant of any of them shall not directly or indirectly become the purchaser, or be interested in the purchase, of any tax lien on any real estate at the tax sale or receive any tax deed conveying such the real estate. Any such officer so purchasing any tax lien shall forfeit $1,000 for each offense. The sale of any tax lien on any real estate, or the conveyance of such the real estate by tax deed, to one of the officers named in this section shall be is voidable, at the instance of any person having the right to redeem, until such the real estate reaches the hands of a bona fide purchaser.
(b) Any coowner, except a coparcener, in the absence of satisfactory proof of a fiduciary relationship, shall be entitled to may acquire by tax purchase for his or her own account the tax lien on the interest of any, or all, of his or her coowners in any real estate, and to receive a tax deed conveying such the interest without being required to hold such the tax lien or interest or interests under any constructive trust. There shall be a prima facie presumption against the existence of any such constructive trust.
(b) If the highest bidder present at the sale as provided in section five of this article bids and pays, at a minimum, the amount of taxes, interest and charges for which the tax lien on any real estate is offered, the sheriff shall certify the real estate to the State Auditor for disposition pursuant to section fourteen of this article.
(a) As soon as the sale provided for in section five of this article has been completed, the sheriff shall prepare a list of all tax liens on delinquent real estate purchased at the sale, or suspended from sale, or redeemed before sale, or certified to the Auditor. The heading of the list shall be in form or effect as follows:
List of sales of tax liens on real estate in the county of , returned delinquent for nonpayment of taxes thereon for the year (or years) 19 20 , and sold in the month (or months) of , 19 20 , or suspended from sale, or redeemed before sale, or certified to the Auditor.
(b) The sheriff shall, at the foot of such the list, subscribe an oath, which shall be subscribed before and certified by some person duly authorized to administer oaths, in form or effect as follows:
I, , sheriff (or deputy sheriff or collector) of the county of , do swear that the above list contains a true account of all the tax liens on real estate within my county returned delinquent for nonpayment of taxes thereon for the year (or years) 19 20 , which were sold by me or which were suspended from sale or redeemed before sale or certified to the Auditor, and that I am not now, nor have I at any time been, directly or indirectly interested in the purchase of any such tax liens.
(c) Except for the heading and the oath, the Tax Commissioner State Auditor shall prescribe the form of the list.
(a) Within one month after completion of the sale, the sheriff shall deliver the original list of sales, suspensions and redemptions described in section nine of this article, with a copy thereof, to the clerk of the county commission. The clerk shall bind the original of such list in a permanent book to be kept for the purpose in his or her office. and shall note each sale and suspension, each redemption not previously noted, and each certification on his record of delinquent lands The clerk, within ten days after delivery of the list to him or her, shall transmit the copy to the State Auditor, who shall note each sale, suspension, redemption and certification on the record of delinquent lands kept in his or her office.
(b) Any sheriff who fails to prepare and return the list of sales, suspensions, redemptions and certifications within the time required by this section shall forfeit not less than $50 nor more than $500, for the benefit of the general school fund, to be recovered by the Auditor or by any taxpayer of the county on motion in a court of competent jurisdiction. Upon the petition of any person interested, the sheriff may be compelled by mandamus to make out and return such the list and the proceedings thereon shall be at his or her cost.
(a) If the highest bidder present at the sale provided for in section five of this article, bids and pays at least the amount of taxes, interest and charges for which the tax lien on any real estate is offered for sale, the sheriff shall issue to him or her a certificate of sale for the purchase money, retain the original certificate for his or her file and forward a copy to the State Auditor, except the sheriff shall require payment of any subsequent taxes due at the time of the sale before a certificate of sale is issued. The heading of the certificate shall be:
Memorandum of tax lien on real estate sold in the county of on this day of , 19 20 , for the nonpayment of taxes charged thereon for the year (or years) 19 20 .
(b) Except for the heading, the Tax Commissioner State Auditor shall prescribe the form of the receipt.
(b) (c) The certificate of sale shall describe the real estate subject to the tax lien that was sold, the total amount of all taxes, interest, penalties and costs paid for each lot or tract and the rate of interest to which the purchaser is entitled upon redemption. The certificate shall also set forth columns for the entry of subsequent years taxes paid and costs required by the sheriff to be paid on the date of the sale and for the entry of subsequent taxes and costs paid. For each certificate delivered, the purchaser shall pay a fee of $10 and that amount shall be included in the costs described in the certificate.
The certificate of sale shall be assignable by endorsement and an assignment thereof when entered upon the delinquent lands book of the certificate, recorded with the clerk of the county commission, shall vest vests in the assignee or his or her legal representative all the right and title of the original purchaser. The clerk shall be entitled to a fee of two dollars for the entry thereof. The recording fee for a certificate of sale is $10.
Any person who has paid any subsequent taxes, other than the subsequent taxes paid on the date of the sale as provided for in section fourteen of this article, on lands for which he or she holds the certificate of sale described in section fourteen or fifteen of this article shall produce the certificate and copies of paid tax receipts to the clerk of the county commission State Auditor, who shall endorse the amount of the subsequent taxes and the date of payment of the taxes in his or her records upon the payment to the clerk State Auditor of a fee for the endorsement in the amount of two dollars $10.
(a) No lien upon real property evidenced by a tax certificate of sale issued by a sheriff on account of any delinquent property taxes may remain a lien thereon on the real property for a period longer than eighteen months after the original issuance thereof of the tax certificate of sale.
(b) All rights of a purchaser shall be deemed considered forfeited and expired and no tax deed is to be issued on any tax sale evidenced by a tax certificate of sale where the certificate has ceased to be a lien pursuant to the provisions of this section and application for the tax deed, pursuant to the provisions of section twenty-seven of this article, is not pending at the time of the expiration of the limitation period provided for in this section.
(c) Whenever a lien evidenced by a tax certificate of sale has expired by reason of the provisions of this section, the county clerk State Auditor shall immediately issue and record a certificate of cancellation describing the real estate included in the certificate of purchase or tax certificate and giving the date of cancellation and the clerk State Auditor shall also make proper entries in his or her records. The clerk State Auditor shall also present a copy of every such certificate of cancellation to the sheriff who shall enter the same it in the sheriff's records and the certificate and the record are prima facie evidence of the cancellation of the certificate of sale and of the release of the lien of the certificate on the lands therein described in the certificate. Failure to record the certificate of cancellation does not extend the lien evidenced by the certificate of sale. The sheriff and county clerk State Auditor are not entitled to any fees for the issuing of the certificate of cancellation nor for the entries in their books made under the provisions of this subsection.
(1) Prepare a list of those to be served with notice to redeem and request the clerk State Auditor to prepare and serve the notice as provided in sections twenty-one and twenty-two of this article;
(2) Provide the clerk State Auditor with a list of any additional expenses incurred after January 1 of the year following the sheriff's sale for the preparation of the list of those to be served with notice to redeem including proof of the additional expenses in the form of receipts or other evidence of reasonable legal expenses incurred for the services of any attorney who has performed an examination of the title to the real estate and rendered a written opinion and certification thereon documentation used in the preparation of the list of those to be served with the notice to redeem;
(3) Deposit or offer to deposit with the clerk State Auditor a sum sufficient to cover the costs of preparing and serving the notice; and
(4) Present the purchaser's certificate of sale, or order of the county commission where the certificate has been lost or wrongfully withheld from the owner, to the clerk of the county commission State Auditor.
For failure If the purchaser fails to meet these requirements, the purchaser he or she shall lose all the benefits of his or her purchase.
(b) If the person requesting preparation and service of the notice is an assignee of the purchaser, he or she shall, at the time of the request, file with the clerk State Auditor a written assignment to him or her of the purchaser's rights, executed, acknowledged and certified in the manner required to make a valid deed.
(c) Whenever any certificate given by the sheriff for a tax lien on any land, or interest in the land sold for delinquent taxes, or any assignment of the lien is lost or wrongfully withheld from the rightful owner of the land and the land or interest has not been redeemed, the county commission may receive evidence of the loss or wrongful detention and, upon satisfactory proof of that fact, may cause a certificate of the proof and finding, properly attested by the county clerk under the seal of the county State Auditor, to be delivered to the rightful claimant and a record of the certificate shall be duly made by the county clerk in the recorded proceedings of the commission.
If, by December 31 of the year following payment of the amount bid at a sheriff's sale, the purchaser discovers that the lien purchased at that sale is the subject of an erroneous assessment or is otherwise nonexistent, the purchaser shall submit the abstract or certificate of an attorney at law that the property is the subject of an erroneous assessment or is otherwise nonexistent. Upon receipt of the abstract or certificate, the sheriff shall cause the any moneys so paid to be refunded. Upon refund, the sheriff shall inform the assessor and the State Auditor of the erroneous assessment for the purpose of having the assessor correct the error. For failure to meet this requirement, the purchaser shall lose all benefits of his or her purchase.
(a) Whenever the provisions of section nineteen of this article have been complied with, the clerk of the county commission State Auditor shall prepare a notice in form or effect as follows:
You will take notice that _______________, the purchaser (or _____________, the assignee, heir or devisee of _______________, the purchaser) of the tax lien(s) on the following real estate, __________________, (here describe the real estate for which the tax lien(s) thereon were 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 returned delinquent in the name of ________________, and for which the tax lien(s) thereon was sold by the sheriff of ____________________ County at the sale for delinquent taxes made on the _______________ day of _____________, 19 20 , has requested that you be notified that a deed for such real estate will be made to him or her on or after April 1, 19 20 ____, as provided by law, unless before that day you redeem such real estate. The amount you will have to pay to redeem on the last day, March 31, will be as follows:
Amount equal to the taxes, interest, and charges due on the date of sale, with interest to March 31, 19 20____ ........$__________
Amount of subsequent years taxes paid on the property, since the sale, with interest to March 31, 19 20 ____ ........ $___________
Amount paid for title examination and preparation of list of those to be served, and for preparation and service of the notice with interest from January 1, 19 20 (insert year) following the sheriff's sale to March 31, 19 20 ____ ........ $__________
You may redeem at any time before March 31, nineteen hundred 20 _______________, by paying the above total less any unearned interest.
Given under my hand this _____ day of __________,19 20 ____.
Clerk of the county commission of ___________________ County State Auditor, State of West Virginia
(b) The clerk State Auditor for his or her service in preparing the notice shall receive a fee of five dollars $10 for the original and one dollar $2 for each copy required. Any additional costs which must be expended for publication, or service of the 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 clerk State Auditor. All costs provided by this section shall be included as redemption costs and included in the notice described in this section.
(a) As soon as the clerk State Auditor has prepared the notice provided for in section twenty-one of this article, he or she shall cause it to be served upon all persons named on the list generated by the purchaser pursuant to the provisions of section nineteen of this article.
(b) The notice shall be served upon all such persons residing or found in the state in the manner provided for serving process commencing a civil action or by certified mail, return receipt requested. The notice shall be served on or before the thirtieth day following the request for such the notice.
(c) If any person entitled to notice is a nonresident of this state, whose address is known to the purchaser, he or she shall be served at such that address by certified mail, return receipt requested.
(d) If the address of any person entitled to notice, whether a resident or nonresident of this state, is unknown to the purchaser and cannot be discovered by due diligence on the part of the purchaser, the notice shall be served by publication as a Class III-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code and the publication area for such the publication shall be the county in which such the real estate is located. If service by publication is necessary, publication shall be commenced when personal service is required as set forth above in this section and a copy of the notice shall at the same time be sent by certified mail, return receipt requested, to the last known address of the person to be served. The return of service of such the notice and the affidavit of publication, if any, shall be in the manner provided for process generally and shall be filed and preserved by the clerk State Auditor in his or her office, together with any return receipts for notices sent by certified mail.
(a) After the sale of any tax lien on any real estate pursuant to section five of this article, the owner of, or any other person who was entitled to pay the taxes on, any real estate for which a tax lien thereon on the real estate was purchased by an individual may redeem at any time before a tax deed is issued for the real estate. In order to redeem, he or she shall pay to the clerk of the county commission State Auditor the following amounts:
(3) Any additional expenses incurred from January 1 of the year following the sheriff's sale to the date of redemption for the preparation of the list of those to be served with notice to redeem and any title examination incident thereto written documentation used for the preparation of the list, with interest at the rate of one percent per month from the date of payment for reasonable legal expenses incurred for the services of an attorney who has performed and certifies an examination of the title to the real estate and rendered a written opinion and certification thereon written documentation used for the preparation of the list: Provided, That the maximum amount he or she the owner or other authorized person shall be required to pay, excluding the interest, for the expenses incurred for the preparation of the list of those to be served with notice to redeem required by section nineteen of this article and any title examination performed shall not exceed two hundred dollars is $300: Provided however, That the attorney may only charge a fee for legal services actually preformed and must certify that he or she conducted a title examination; and
(b) Where the clerk State Auditor has not received from the purchaser satisfactory proof of the expenses incurred in preparing the notice to redeem, and any examination of title written documentation used for the preparation of the list of those to be served with notice to redeem incident thereto, in the form of receipts or other evidence of legal expenses, including the certification required in subdivision (3), incurred as provided in section nineteen of this article, the person redeeming shall pay the clerk State Auditor the sum of two hundred dollars $300 plus interest at the rate of one percent per month from January 1 of the year following the sheriff's sale for disposition by the sheriff pursuant to the provisions of sections ten, twenty-four, twenty- five and thirty-two of this article.
(b) (d) Any person who, by reason of the fact that no provision is made for partial redemption of the tax lien on real estate purchased by an individual, is compelled in order to protect himself or herself to redeem the tax lien on all of the real estate when it belongs, in whole or in part, to some other person, shall have a lien on the interest of that other person for the amount paid to redeem the interest. He or she shall lose his or her right to the lien, however, unless within thirty days after payment he or she files with the clerk of the county commission his or her claim in writing against the owner of the interest, together with the receipt provided for in this section. The clerk shall docket the claim on the judgment lien docket in his or her office and properly index the claim. The lien may be enforced as other judgment liens are enforced.
(e) Before a tax deed is issued, the county clerk may accept, on behalf of the State Auditor, the payment necessary to redeem any real estate encumbered with a tax lien and to write a receipt. The amount of the payment necessary to redeem any real estate encumbered with a tax lien shall be provided by the State Auditor and the State Auditor shall update the required payments plus interest at least monthly.
(a) Upon payment made by cashier check, money order, certified check or United States currency in the amount necessary to redeem, the clerk State Auditor shall deliver to the sheriff the redemption money paid and the name and address of the purchaser, his or her heirs and assigns. The clerk State Auditor shall also note the fact of redemption on his or her record of delinquent lands.
(b) Of the redemption money received by the sheriff pursuant to this section, the sheriff shall deposit into the sale of tax lien surplus fund provided by section ten of this article an amount equal to the amount of taxes, interest and charges due on the date of the sale, plus the interest at the rate of one percent per month from the date of sale to the date of redemption, the amount of the subsequent years' taxes paid the day of or after the sheriff's sale, plus interest at the rate of one percent per month thereon from the date of payment to the date of redemption, the amount of any additional expenses incurred after January 1 of the year following the sheriff's sale for the preparation of the list of those to be served with notice to redeem and any examination of title performed and certified pursuant to the provisions of section nineteen of this article, plus interest at a rate of one percent per month from the date of payment to the date of redemption. In cases where the clerk State Auditor has not received from the purchaser satisfactory proof of additional expenses incurred after January 1 of the year following the sheriff's sale as provided in section twenty-three of this article, the sheriff shall deposit the money received in the sale of tax lien surplus fund provided by section ten of this article.
(a) Where the land has been redeemed in the manner set forth in section twenty-three of this article and the clerk State Auditor has delivered the redemption money to the sheriff pursuant to section twenty-four of this article, the sheriff shall, upon delivery receipt of the sum necessary to redeem, promptly notify the purchaser or his or her heirs or assigns, by mail, of the fact of the redemption and pay to the purchaser or his or her heirs or assigns the following amounts:
(A) The surplus of money paid in excess of the amount of the taxes, interest and charges due and paid by the purchaser to the sheriff at the sale; and
(B) The amount of taxes, interest and charges due paid by the purchaser on the date of the sale, plus the interest at the rate of one percent per month from the date of sale to the date of redemption;
(3) Any additional reasonable expenses that the purchaser may have been incurred from January 1 of the year following the sheriff's sale to the date of redemption in preparing for preparation of the list of those to be served with notice to redeem and any title examination performed written documentation used for preparation of the list in accordance with section nineteen of this article with interest at the rate of one percent per month from the date of payment, but the amount which shall be paid, excluding the interest, for the expenses incurred for the preparation of the list of those to be served with notice to redeem required by section nineteen of this article and any title examination shall not exceed two hundred dollars $300: Provided, That the attorney may only charge a fee for legal services actually preformed and must certify that he or she conducted a title examination; and
(A) A copy of the redemption certificate issued by the county clerk State Auditor;
(C) Where, at the time of the redemption, the clerk State Auditor has not received from the purchaser satisfactory proof of the expenses incurred in preparing the list of those to be served with notice to redeem and any title examination performed written documentation used for preparation of the list in accordance with section nineteen of this article, the clerk State Auditor, shall also include instructions to the purchaser as to how these expenses may be claimed.
(2) Subject to the limitations of this section, the purchaser is entitled to may recover any expenses incurred in preparing the list of those to be served with notice to redeem and any title examination incident thereto written documentation used for preparation of the list from January 1 of the year following the sheriff's sale to the date of the sale to the date of the redemption.
(c) Where, pursuant to section twenty-three of this article, the clerk State Auditor has not received from the purchaser satisfactory proof of the expenses incurred in preparing the list of those to be served with notice to redeem, and any title examination incident thereto including written documentation used for preparation of the list, in the form of receipts or other evidence and therefore received from the purchaser as required by that section and delivered to the sheriff the sum of two hundred dollars plus interest at the rate of one percent per month from the first day of January of the year following the sheriff's sale to the date of the sale to the date of redemption, and the sheriff has not received from the purchaser satisfactory proof of the expenses within thirty days from the date of notification by the State Auditor, the sheriff shall refund the amount to the person redeeming and the purchaser is barred from any claim. Where, pursuant to that section, the clerk State Auditor has received from the purchaser and therefore delivered to the sheriff the sum of two hundred dollars $300 plus interest at the rate of one percent per month from January 1 of the year following the sheriff's sale to the date of the sale to the date of redemption, and the purchaser provides the sheriff within thirty days from the date of notification satisfactory proof of the expenses, and the amount of the expenses is less than the amount paid by the person redeeming, the sheriff shall refund the difference to the person redeeming.
(a) Upon payment of the sum necessary to redeem, the clerk State Auditor shall execute a certificate of redemption in duplicate quadruplicate, which certificate shall specify the real estate redeemed, or the part thereof or the interest therein in the real estate, as the case may be, together with any changes in respect thereto to the real estate which were made in the landbook and in the record of delinquent lands; shall specify the year or years for which payment was made; and shall state that it is a receipt for the money paid and a release of the tax lien on the real estate redeemed. The original certificate shall be retained in the files in the clerk's State Auditor's office, and one copy shall be delivered to the person redeeming, one copy to the sheriff and one copy to be retained in the files of the clerk of the county commission. The clerk shall make any necessary changes in his record of delinquent lands and shall note the fact of redemption on such record and shall record the certificate in a separate volume provided for the that purpose.
(b) The fee for issuing the certificate of redemption shall be is $35, of which $10 of that amount shall be deposited in the Courthouse Facilities Improvement Fund created by section six, article twenty-six, chapter twenty-nine of this code.
(b) (c) All certificates of redemption issued by the clerk State Auditor in each year shall be numbered consecutively and shall be filed by with the clerk of the county commission. in numerical order Reference to the year and number of the certificate shall be included in the notation of redemption required herein in this section. No fee shall be charged by the clerk for any recordation, filing or notation required by this section.
(a) If the real estate described in the notice is not redeemed within the time specified therein in the notice, but in no event prior to April 1 of the second year following the sheriff's sale, the person entitled thereto shall thereafter but prior to the expiration of the lien evidenced by a tax certificate of sale issued by a sheriff for such the real estate as provided in section eighteen of this article, the State Auditor or his or her deputy shall upon request of the purchaser make and deliver to the clerk of the county commission subject to the provisions of section eighteen of this article, a quitclaim deed for the real estate in form or effect as follows:
This deed made this _________ day of _____________, 19 20 ___, by and between _________________, clerk of the county commission of ______________________ County State Auditor, West Virginia, (or by and between _______________, a commissioner appointed by the circuit court of ______________ County, West Virginia) grantor, and _____________, purchaser, (or __________________, heir, devisee or assignee of _______________________, purchaser), grantee, witnesseth, that:
Whereas, In pursuance of the statutes in such case made and provided, _________________, Sheriff of ____________ County, (or ______________, deputy for ______________, Sheriff of ___________ County), (or ______________, collector of ______________ County), did, in the month of ____________, in the year 19 20 _____, sell the tax lien(s) on real estate, hereinafter mentioned and described, for the taxes delinquent thereon for the year (or years) 19 20 _____, and ______________, (here insert name of purchaser) for the sum of $___________, that being the amount of purchase money paid to the sheriff, did become the purchaser of the tax lien(s) on such real estate (or on ________ acres, part of the tract or land, or on an undivided _____________ interest in such real estate) which was returned delinquent in the name of ___________________; and
Whereas, The clerk of the county commission State Auditor has caused the notice to redeem to be served on all persons required by law to be served therewith; and
Clerk of the county commission of ___________________ County State Auditor.
(b) Except when ordered to do so, as provided in section twenty-eight of this article, no clerk of the county commission the State Auditor may not execute and deliver such a deed more than thirty sixty days after the person entitled to the deed delivers the same and requests the execution thereof of the deed. Upon the clerk's determination that the deed presented substantially complies with the requirements of this section, the clerk shall execute the deed and acknowledge the same, record the deed in the clerk's office and deliver the original thereof to the purchaser.
(c) For the execution of the deed and for all the recording required by this section, a fee of seven dollars and fifty cents $50 and the recording and transfer tax 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 the clerk's office, together with any assignment from the purchaser, if one was made, the notice to redeem, the return of service of the notice, the affidavit of publication, if the notice was served by publication, and any return receipts for notices sent by certified mail.
(a) If the clerk of the county commission State Auditor fails or refuses to prepare and serve the notice to redeem as required in sections twenty-one and twenty-two of this article, the person requesting the notice may, at any time within two weeks after discovery of such the failure or refusal, but in no event later than sixty days following the date the person requested that notice be prepared and served, apply by petition to the circuit court of the county for an order compelling the clerk State Auditor to prepare and serve the notice or appointing a commissioner to do so. If the person requesting the notice fails to make such application within the time allowed, he or she shall lose his or her right to the notice, but his or her rights against the clerk State Auditor under the provisions of section sixty-seven of this article shall not be affected. Notice given pursuant to an order of the court or judge shall be as valid for all purposes as if given within the time required by section twenty-two of this article.
(b) If the clerk State Auditor fails or refuses to execute the deed as required in section twenty-seven of this article, the person requesting the deed may, at any time after such failure or refusal, but not more than six months after his or her right to the deed accrued, apply by petition to the circuit court of the county for an order compelling the clerk State Auditor to execute the deed or appointing a commissioner to do so. If the person requesting the deed fails to make such an application within the time allowed, he or she shall lose his or her right to the deed, but his or her rights against the clerk State Auditor under the provisions of section sixty-seven of this article shall not be affected. Any deed executed pursuant to an order of the court or judge shall have the same force and effect as if executed and delivered by the clerk State Auditor within the time specified in the preceding section twenty-seven of this article.
(c) Ten days' written notice of every such application must be given to the clerk State Auditor. If, upon the hearing of such the application, the court or judge is of the opinion that the applicant is not entitled to the notice or deed requested, the petition shall be dismissed at his or her costs; but if the court or judge is of the opinion that he or she is entitled to such the notice or deed, then, upon his or her deposit with the clerk of the circuit court of a sum sufficient to cover the costs of preparing and serving the notice, unless such a deposit has already been made with the clerk of the county commission State Auditor, an order shall be made by the court or judge directing the clerk State Auditor to prepare and serve the notice or execute the deed, or appointing a commissioner for the purpose, as the court or judge shall determine. If it appears to the court or judge that the failure or refusal of the clerk State Auditor was without reasonable cause, judgment shall be given against him or her for the costs of the proceedings; otherwise the costs shall be paid by the applicant.
(d) Any commissioner appointed under the provisions of this section shall be subject to the same liabilities as are provided for the clerk State Auditor. For the preparation of the notice to redeem, he or she shall be entitled to the same fee as is provided for the clerk State Auditor. For the execution of the deed, he or she shall also be entitled to a fee of seven dollars and fifty cents $50 and the recording and transfer expenses, to be paid by the grantee upon delivery of the deed.
(a) Whenever the purchaser of any tax lien on any real estate sold at a tax sale, his or her heirs or assigns shall have has obtained a deed for such the real estate from the clerk of the county commission State Auditor or from a commissioner appointed to make the deed, he or she or they shall thereby acquire all such right, title and interest, in and to the real estate, as was, at the time of the execution and delivery of the deed, vested in or held by any person who was entitled to redeem, unless such that person is one who, being required by law to have his or her interest separately assessed and taxed, has done so and has paid all the taxes due thereon on the real estate, or unless the rights of such that person are expressly saved by the provisions of section six of this article or section two, three, four or six, article four of this chapter.
(b) The tax deed shall be conclusive evidence of the acquisition of such title. The title so acquired shall relate back to July 1 of the year in which the taxes, for nonpayment of which the tax lien on the real estate was sold, were assessed.
(b) (c) Any individual purchaser to whom a tax deed has been issued may institute and prosecute actions to quiet title in any such real estate conveyed thereby by the tax deed. Such The action may be maintained for all or any one or more of the lots or tracts conveyed.
No irregularity, error or mistake in respect to any step in the procedure leading up to and including delivery of the tax deed by the clerk State Auditor shall invalidate the title acquired by the purchaser unless such the irregularity, error or mistake is, by the provisions of section six of this article or section two, three, four or six, article four of this chapter, expressly made ground for instituting a suit to set aside the sale or the deed.
(a) The sheriff shall keep in a separate fund the proceeds of all redemptions and sales paid to him or her under the provisions of this chapter, except for those proceeds for which a separate fund is directed by the provisions of section sixty-four of this article. Out of the total proceeds of each sale or redemption he or she shall in the order of priority stated below credit the following amounts, for payment as hereinafter provided in this section:
(1) To the general county fund, such the part as that represents costs paid out of such the fund for publishing the sheriff's delinquent and sales list and all other costs incurred by the sheriff pursuant to the provisions of this article;
(2) Surplus proceeds from the sale of tax liens on delinquent lands shall be held by the sheriff for the periods provided for in section ten of this article, and if no application is made within the time therein specified, such the surplus shall be distributed by the sheriff in the manner provided by law for the distribution of property taxes collected by him or her; and
(b) The amounts so determined shall be credited as follows, for payment as hereinafter provided in this subsection:
(1) To the State Auditor, such the part as that represents state taxes and interest; and
(2) To the fund kept by the sheriff for each local taxing unit, such the part as that represents taxes and interest payable to such the unit.
(b) (c) All amounts which under the provisions of this section were so credited by the sheriff to the Auditor shall be paid to him or her semiannually; and those credited to the various local taxing units shall be transferred semiannually by the sheriff to the fund kept by him or her for each such taxing unit.
(c) (d) The Tax Commissioner, in cooperation with the land department in the Auditor's office, State Auditor shall prescribe the form of the records to be kept by the sheriff for the purposes of this section, and the method to be used by him or her in making the necessary pro rata distributions.
NOTE: The purpose of this bill is to transfer certain filing and notice requirements for redeeming delinquent lands after tax sales from the county clerks to the State Auditor's office. The bill also increases certain filing fees.
§11A-3-5a and §11A-3-5b are new; therefore, strike-throughs and underscoring have been omitted.