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WV Code § 11A-3-12 (2021)
2021 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-3-12. Amendment of Such List

If the sheriff shall make any error or omission in the list of sales, suspensions, redemptions and certifications returned to the clerk of the county commission, he or any person interested may, within six months after the sale, apply by petition to the county commission for an order permitting or requiring amendment of the list. Any person who might be prejudiced by the proposed amendment must, if found within the county, be given at least ten days' notice of such application. Upon proof of the error or mistake the commission shall make an order permitting or requiring the sheriff to file an amended list with the clerk of the commission. The sheriff shall thereupon prepare and deliver to the clerk of the commission the amended list and a copy thereof, with a copy of the order of the commission permitting or requiring it to be filed attached to the list and to the copy. The clerk shall substitute the original of the amended list for the list already in his office, and make the necessary corrections on his record of delinquent lands. The clerk shall transmit the copy of the amended list to the Auditor who shall note the corrections on his record of delinquent lands.
WV Code § 11A-3-13 (2021)
2021 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-3-13. Publication by Sheriff of Sales List

Within one month after completion of the sale, the sheriff shall prepare and publish a list of all the sales and certifications made by him or her, in form or effect as follows, which list shall be published as a Class II-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county.List of tax liens on real estate sold in the county of ____________________________________________, in the month (or months) of _____________________________, 20____ , for nonpayment of taxes thereon for the year (or years) 20____, and purchased by individuals or certified to the Auditor of the State of West Virginia:Name of person charged with taxesLocal descrip-tion of landsQuantity of land chargedQuantity of land for which tax lien is soldName of purchaserWhole amount paid by purchaserThe owner of any real estate listed above, or any other person entitled to pay the taxes thereon, may, however, redeem such real estate as provided by law.Given under my hand this _____________ day of ________________, 20____.__________________________________SheriffTo cover the costs of preparing and publishing such list, a charge of fifteen shall be added to the taxes, interest and charges already due on each item listed.
WV Code § 11A-3-14 (2021)
2021 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-3-14. Purchase by Individual at Tax Sale; Certificate of Sale

(a) If the highest bidder present at the sale provided 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 ___________________________, 20 , for the nonpayment of taxes charged thereon for the year (or years) 20 .(b) Except for the heading, the State Auditor shall prescribe the form of the receipt.(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.(d) The State Auditor shall send a notice of the requirements to secure a deed to the purchaser, or an assignee, by first-class mail. The notice shall be mailed to the last known address of each person who received a certificate of sale from the sheriff and shall be mailed between May 1 and September 1 of the year following the sheriff's sale: Provided, That when a person purchased more than one parcel of real property upon which a certificate of sale was issued, the State Auditor may, at his or her option, prepare and mail separate notices for each purchase to the purchaser or may prepare and mail a single notice of all purchases made by the purchaser. In no event shall failure to receive the notice by the purchaser, or the assignee, affect the procedures required by section nineteen of this article.
WV Code § 11A-3-15 (2021)
2021 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-3-15. Certificate of Sale Assignable

The certificate of sale shall be assignable by endorsement, and an assignment of the certificate, recorded with the clerk of the county commission, vests in the assignee or his or her legal representative all the right and title of the original purchaser. The recording fee for an assignment of a certificate of sale is $10.
WV Code § 11A-3-16 (2021)
2021 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-3-16. Subsequent Tax Payments by Purchaser

Any person who has paid any subsequent taxes, other than the subsequent taxes paid on the date of the sale as provided 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 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 State Auditor of a fee for the endorsement in the amount of $10.
WV Code § 11A-3-17 (2021)
2021 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-3-17. Sale of Subsequent Tax Liens

Whenever any tax lien on any real estate has been sold at a tax sale to an individual purchaser, and the tax on such real estate for the year of the sale or for any subsequent year have become delinquent, the sheriff shall include the real estate in the delinquent lists of the proper year and shall sell any subsequent tax liens therefor on the whole or a part thereof for taxes as if the former sale had not occurred. The purchaser at the first sale may, however, prevent the second sale by paying the amount due, or he may redeem from the second sale. If the purchaser bought the lien upon only a part of the land at the first sale, he may prevent a second sale thereof by paying the proportionate part of the taxes assessed against the whole which are chargeable to the part purchased.
WV Code § 11A-3-19 (2021)
2021 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-3-19. What Purchaser Must Do Before the Deed Can Be Secured

(a) At any time after August 31 of the year following the sheriff’s sale, and on or before October 31 of the same year, the purchaser, his or her heirs or assigns, in order to secure a deed for the real estate subject to the tax lien or liens purchased, shall:(1) Prepare a list of those to be served with notice to redeem and request the State Auditor to prepare and serve the notice as provided in §11A-3-21 and §11A-3-22 of this code;(2) When the real property subject to the tax lien is classified as Class II property, provide the State Auditor with the physical mailing address of the property that is subject to the tax lien or liens purchased;(3) Provide the 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 written documentation used in the preparation of the list of those to be served with the notice to redeem;(4) Deposit with the State Auditor a sum sufficient to cover the costs of preparing and serving the notice; and(5) 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 State Auditor.If the purchaser fails to meet these requirements 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 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 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.
WV Code § 11A-3-20 (2021)
2021 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-3-20. Refund to Purchaser of Payment Made at Sheriff’s Sale Where Property Is Subject of an Erroneous Assessment or Is Otherwise Nonexistent

If, by October 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 any money 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.
WV Code § 11A-3-21 (2021)
2021 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-3-21. Notice to Redeem

(a) Whenever the provisions of section nineteen of this article have been complied with, the State Auditor shall prepare a notice in form or effect as follows:To ___________________________________.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 _____________, 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, 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, 20 _______ ........ $__________Amount of subsequent years taxes paid on the property, since the sale, with interest to March 31, 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, 20 (insert year) following the sheriff's sale to March 31, 20 ______ ........ $__________Amount paid for other statutory costs (describe) _____________________ ........ $___________Total ................. $_____________You may redeem at any time before March 31, 20 _______________, by paying the above total less any unearned interest.Given under my hand this _____ day of __________, 20 ____._________________________________________________________________State Auditor, State of West Virginia(b) The State Auditor for his or her service in preparing the notice shall receive a fee of $10 for the original and $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 State Auditor. All costs provided by this section shall be included as redemption costs and included in the notice described in this section.
WV Code § 11A-3-22 (2021)
2021 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-3-22. Service of Notice

(a) As soon as the State Auditor has prepared the notice provided in 11A-3-21 of this code, 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 11A-3-19 of this code.(b) The notice shall be served upon all 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, or other types of delivery service courier that provide a receipt. The notice shall be served on or before the 30th day following the request for the notice. (c) The notice shall be served upon persons not residing or found in the state by certified mail, return receipt requested, or in the manner provided for serving process commencing a civil action, or other types of delivery service courier that provide a receipt. The notice shall be served on or before the 30 days following the request for the notice.(d) If the address of a person 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 59-3-1 et seq. of this code, and the publication area for the publication shall be the county in which the real property is located. If service by publication is necessary, publication shall be commenced within 60 days following the request for the notice, and a copy of the notice shall, at the same time, be sent pursuant to subsection (b) or (c) of this section, to the last known address of the person to be served. The return of service of 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 State Auditor in his or her office, together with any return receipts for notices sent by certified mail.(e) In addition to the other notice requirements set forth in this section, if the real property subject to the tax lien was classified as Class II property at the time of the assessment, at the same time the State Auditor issues the required notices by certified mail, the State Auditor shall forward a copy of the notice sent to the delinquent taxpayer by first class mail, or in the manner provided for serving process commencing a civil action, addressed to "Occupant", to the physical mailing address for the subject property. The physical mailing address for the subject property shall be supplied by the purchaser of the tax lien pursuant to the provisions of 11A-3-19 of this code. Where the mail is not deliverable to an address at the physical location of the subject property, the copy of the notice shall be sent to any other mailing address that exists to which the notice would be delivered to an occupant of the subject property.
WV Code § 11A-3-24 (2021)
2021 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-3-24. Notice of Redemption to Purchaser; Moneys Received by Sheriff

(a) Upon payment made by cashier check, money order, certified check or United States currency in the amount necessary to redeem, the 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 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 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 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.
WV Code § 11A-3-26 (2021)
2021 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-3-26. Certificate of Redemption Issued by State Auditor; Recordation; Disposition of Redemption Money

(a) Upon payment of the sum necessary to redeem, the State Auditor shall execute a certificate of redemption in quadruplicate, which certificate shall:(1) Specify the real estate redeemed, or the part thereof or the interest in the real estate, as the case may be, together with any changes in respect to the real estate which were made in the landbook and in the record of delinquent lands;(2) Specify the year or years for which payment was made; and(3) State that it is a receipt for the money paid and a release of the tax lien on the real estate redeemed.(b) The original certificate shall be retained in the files in the State Auditor's office, 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 record the certificate in a separate volume provided for that purpose.(c) The fee for issuing the certificate of redemption 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.(d) All certificates of redemption issued by the State Auditor in each year shall be numbered consecutively and shall be filed with the clerk of the county commission. Reference to the year and number of the certificate shall be included in the notation of redemption required in this section. No fee shall be charged by the clerk for any recordation, filing or notation required by this section.
WV Code § 11A-3-29 (2021)
2021 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-3-29. One Deed for Adjoining Pieces of Real Estate Within the Same Tax District

(a) Whenever one purchaser at the tax sale has purchased tax liens on two or more adjoining pieces of real estate within the same tax district, or undivided interests therein, charged with taxes for the same year, or years, he or she, his or her heirs or assigns may request the State Auditor to execute a separate deed for each adjoining piece of real estate within the same tax district, or undivided interest therein, or separate deeds for some and one deed for the remainder, or one deed for all, as he, she or they may prefer.(b) Every deed for two or more pieces of adjoining real estate within the same tax district, or undivided interests therein, shall describe each piece of real estate and each undivided interest separately.
WV Code § 11A-3-30 (2021)
2021 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-3-30. Title Acquired by Individual Purchaser; Action to Quiet Title

(a) Whenever the purchaser of any tax lien on any real estate sold at a tax sale, his or her heirs or assigns has obtained a deed for the real estate from the State Auditor or from a commissioner appointed to make the deed, he or she or they shall acquire all 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 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 on the real estate, or unless the rights of 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 title. The title 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.(c) Any individual purchaser to whom a tax deed has been issued may institute and prosecute actions to quiet title in any real estate conveyed by the tax deed. The action may be maintained for all or any one or more of the lots or tracts conveyed.