reglab/housing_qa huggingface dataset:
WV Code § 11A-2-15 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 2. Delinquency and Methods of Enforcing Payment|§11A-2-15. Examination of Lists by Auditor; Credit to Sheriff

It shall be the duty of the Auditor to examine each list pertaining to real property, and if he has reason to believe that it is erroneous, he shall return it to the county court for correction, stating his reasons why it should be corrected as to any person or subject listed therein. The Auditor shall credit the sheriff with all state taxes mentioned in each list.
WV Code § 11A-2-16 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 2. Delinquency and Methods of Enforcing Payment|§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 by this article to be done concerning the delinquent lists shall invalidate any tax title based upon later tax enforcement procedure. Nor shall any person be allowed to enjoin or otherwise question the validity of any subsequent step in the tax enforcement procedure by reason of such irregularity, error or mistake, unless he shows that he was actually prejudiced thereby.
WV Code § 11A-2-17 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 2. Delinquency and Methods of Enforcing Payment|§11A-2-17. Presumption of Payment Based on Omission From Delinquent Lists

Whenever a tax is charged to any person or assessed against any property and the name of the person charged or the property assessed does not appear in the proper delinquent list, it shall be presumed, in the absence of evidence to the contrary, that the tax so charged or assessed was paid before the time when such list was required to be made.
WV Code § 11A-2-18 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 2. Delinquency and Methods of Enforcing Payment|§11A-2-18. Redemption Before Sale; Record; Lien

The owner of any real estate returned delinquent, or any other person entitled to pay the taxes thereon, may redeem at any time before the close of business on the last business day prior to the sale provided in the following article by payment of the taxes, interest and charges due. However, redemption of an undivided interest included in a group assessment or of part of a tract or lot the whole of which was assessed in the name of a person other than the owner shall not be permitted until the applicable provisions of section nine or of section ten, article one of this chapter, have been complied with. The sheriff shall give to the person redeeming a duplicate receipt, one of which shall be filed with the clerk of the county court, who shall note the fact of such redemption on his or her record of delinquent lands. Whenever only part of a tract or lot, or only an undivided interest therein, has been redeemed, the clerk shall make the necessary changes in his or her record of delinquent lands before noting the fact of redemption on the record. Any person redeeming an interest of another shall be subrogated to the lien of the state on such interest as provided in section nine, article one of this chapter.
WV Code § 11A-2-19 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 2. Delinquency and Methods of Enforcing Payment|§11A-2-19. Exception

Notwithstanding the provisions of sections four, ten-a, eleven, thirteen and fourteen of this article, the provisions of this article as of January 1, 1961, shall govern delinquency and methods of enforcing payment of taxes levied upon assessed values as of January 1, 1961, or prior years.
WV Code § 11A-3-1 (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-3-1. Declaration of Legislative Purpose and Policy

§11A-3-1. Declaration of legislative purpose and policy.In view of the paramount necessity of providing regular tax income for the state, county and municipal governments, particularly for school purposes; and in view of the further fact that delinquent land not only constitutes a public liability, but also represents a failure on the part of delinquent private owners to bear a fair share of the costs of government; and in view of the rights of owners of real property to adequate notice and an opportunity for redemption before they are divested of their interests in real property for failure to pay taxes or have their property entered on the landbooks; and in view of the fact that the circuit court suits heretofore provided prior to deputy commissioners' sales are unnecessary and a burden on the judiciary of the state; and in view of the necessity to continue the mechanism for the disposition of escheated and waste and unappropriated lands; now therefore, the Legislature declares that its purposes in the enactment of this article are as follows: (1) To provide for the speedy and expeditious enforcement of the tax claims of the state and its subdivisions; (2) to provide for the transfer of delinquent and nonentered lands to those more responsible to, or better able to bear, the duties of citizenship than were the former owners; (3) to secure adequate notice to owners of delinquent and nonentered property of the pending issuance of a tax deed; (4) to permit deputy commissioners of delinquent and nonentered lands to sell such lands without the necessity of proceedings in the circuit courts; (5) to reduce the expense and burden on the state and its subdivisions of tax sales so that such sales may be conducted in an efficient manner while respecting the due process rights of owners of real property; and (6) to provide for the disposition of escheated and waste and unappropriated lands.
WV Code § 11A-3-3 (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-3-3. Waiver of Notice by Person Claiming Lien

(a) Any person claiming a lien against real property shall be deemed to have waived the right to notice provided by section two of this article unless he shall have filed a statement declaring such interest with the sheriff. Such statement shall be filed upon creation of the lien and upon release of said lien and upon any change of the lienholder's postal address since the original filing of such statement.Such statement shall be sufficient if it is filed at the time the document creating the lien is filed and when said lien is released on a form and in a manner to be prescribed from time to time by the Tax Commissioner, which form shall include the name of the person charged with taxes for the real property; the tax map and parcel number of the property; the assessor's account number of the property; a description of the interest claimed; and the address to which notice is to be sent: Provided, That it shall be sufficient for purposes of this section if the information required by this section is provided on a sales listing form prescribed in section six, article twenty-two, chapter eleven of this code and filed with the clerk of the county commission at the time of the filing of the document. The statement may be amended at any time by the person claiming the lien, upon such amended form and in such manner as may be prescribed by the Tax Commissioner: Provided, however, That in counties with a population greater than two hundred thousand any person claiming liens against more than fifty parcels of real estate may file such statement electronically in a similar format as before described designed by the Tax Commissioner.(b) At least once a year prior to July 1, the sheriff shall publish a notice that any person claiming a lien against taxable real property must file the statement required by this section or such person will be deemed to have waived any right to notice provided by the preceding section. The notice shall be published as a Class I 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 in which such land is located.
WV Code § 11A-3-4 (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-3-4. Redemption After Second Publication and Before Sale

Any of the real estate included in the list published pursuant to the provisions of section two of this article may be redeemed at any time before sale as provided in section eighteen, article two of this chapter. All payments for delinquent real estate taxes received within fourteen business days prior to the date of sale must be paid by cashier check, money order, certified check or United States currency.
WV Code § 11A-3-5 (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-3-5. Sale by Sheriff; Immunity; Penalty; Mandamus

(a) The tax lien on each unredeemed tract or lot, or each unredeemed part thereof or undivided interest therein shall be sold by the sheriff, in the same order as set forth in the list and notice prescribed in section two of this article, at public auction to the highest bidder, between the hours of nine in the morning and four in the afternoon on any business working day after October 14, and before the twenty-third day of November: Provided, That no tax lien for such unredeemed tract or lot or undivided interest therein shall be sold upon any bid or for any sum less than the total amount of taxes, interest and charges then due: Provided, however, That at any such sale, the tax lien for each unredeemed tract or lot, or undivided interest therein, shall be offered for sale and sold for the entirety of such tract or lot or undivided interest therein as the same is described and constituted as a unit or entity in the list and notice prescribed in section two of this article. If the sale shall not be completed on the day designated in the notice for the holding of such sale, it shall be continued from day to day between the same hours until disposition shall have been made of all the land. The payment for any tax lien purchased at a sale shall be made by check or money order payable to the sheriff of the county and delivered before the close of business on the day of the sale.(b) Each sheriff is immune from liability if a loss or claim results from the sale of a tax lien conducted pursuant to the provisions of this article or from any subsequent conveyance of the property to which the lien attaches: Provided, That where a sheriff fails or refuses to sell said tax lien pursuant to the provisions of this article for reasons other than those provided by section seven of this article, the sheriff may be compelled by mandamus to sell the same upon the petition of the Auditor or any taxpayer of the county in a court of competent jurisdiction.
WV Code § 11A-3-5a (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-3-5a. Effective Date of Transfer of Duties for Delinquent Land Sales by Sheriff From the County Clerk to the State Auditor

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, twenty-nine, 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.
WV Code § 11A-3-5b (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-3-5b. Authorization for County Clerk to Perform Duties for Delinquent Land Sales by Sheriff

(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, twenty-nine, thirty and thirty-one of this article, then the clerk of the county commission shall petition its county commission for authorization.(b) The county commission's order for authorization must be entered, certified and received by the State Auditor on or before October 1 and will apply to all real properties subsequently purchased at the delinquent land sales by the sheriff: Provided, That if a county clerk wants to retain the duties and fees set forth in this section on the enactment of this section in 2010, then the county commission's order for authorization must be entered, certified and received by the State Auditor on or before August 1, 2010, and will apply to all real properties already purchased at the delinquent land sales by the sheriff and to all real properties subsequently purchased at the delinquent land sales by the sheriff.(c) The county commission's order for authorization remains in effect until a new order rescinding the authorization is entered and certified by the county commission and is received by the State Auditor on or before October 1 and applies to all real properties subsequently purchased at the delinquent land sales by the sheriff.(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, twenty-nine, thirty and thirty-one of this article.
WV Code § 11A-3-6 (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-3-6. Purchase by Sheriff, State Auditor, Deputy Commissioner and Clerk of County Commission Prohibited; Co-Owner Free to Purchase at Tax Sale

(a) A sheriff, clerk of the county commission or circuit court, assessor, State Auditor, 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 the real estate. Any officer purchasing a tax lien shall forfeit $1,000 for each offense. The sale of a tax lien on any real estate, or the conveyance of the real estate by tax deed, to one of the officers named in this section is voidable, at the instance of any person having the right to redeem, until the real estate reaches the hands of a bona fide purchaser.(b) Any co-owner, except a coparcener, in the absence of satisfactory proof of a fiduciary relationship, is entitled to acquire by tax purchase for his or her own account the tax lien on the interest of any, or all, of his or her co-owners in any real estate, and to receive a tax deed conveying the interest without being required to hold the tax lien or interest or interests under any constructive trust. There shall be a prima facie presumption against the existence of any constructive trust.
WV Code § 11A-3-7 (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-3-7. Suspension From Sale; Amended Delinquent Lists; Subsequent Sale

(a) Whenever it shall appear to the sheriff that any real estate included in the list has been previously conveyed by deed and no tax thereon is currently delinquent, or that the tax lien thereon has been sold previously and not redeemed, or that the tax lien thereon ought not to be sold for the amount stated therein, he shall suspend the sale thereof and report his reasons therefor to the county commission and to the Auditor. If the commission finds that the tax lien on the real estate ought not to be sold, it shall so order; but if the commission finds that the tax lien on the real estate ought to be sold for the amount stated, or for a greater or less amount, it shall order the sheriff to include such real estate in his next September list, unless sooner redeemed.(b) In the event the list and notice of sale prescribed in section two of this article is not published, posted and completed in the manner provided by said section two, so that it is impossible for that reason, or by reason of omission of any necessary procedural act, for the sheriff to make sale of the tax lien for the real estate embraced in said list pursuant to the provisions of this chapter, then and in that event the sheriff shall certify to the Auditor, on or before December 2, following the month in which such sale should have been held, an amended list or lists of such taxes which then remain delinquent. The sheriff shall include the real estate in the last-mentioned amended list or lists in his next September list, unless sooner redeemed.
WV Code § 11A-3-8 (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-3-8. Certification of Sold and Unsold Property to the Auditor

(a) If no person present bids the amount of taxes, interest and charges due on any real estate offered for sale, the sheriff shall certify the real estate to the Auditor for disposition pursuant to section forty-four of this article, subject, however, to the right of redemption provided by section thirty-eight of this article. The Auditor shall prescribe the form by which the sheriff certifies the property.(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.
WV Code § 11A-3-9 (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-3-9. Sheriff's List of Sales, Suspensions, Redemptions and Certifications; Oath

(a) As soon as the sale provided 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) 20, and sold in the month (or months) of __________________________, 20, or suspended from sale, or redeemed before sale, or certified to the Auditor.(b) The sheriff shall, at the foot of 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) 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 State Auditor shall prescribe the form of the list.
WV Code § 11A-3-10 (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-3-10. Sheriff to Account for Proceeds; Disposition of Surplus

(a) The sheriff shall account for the proceeds of all sales and redemptions included in such list in the same way he accounts for other taxes collected by him except that if the purchase money paid for any property sold is in excess of the amount of taxes, interest and charges due thereon, the surplus shall be deposited in a special county fund to be known and designated as the "sale of tax lien surplus fund". Where there is a redemption after the sale, the sheriff shall also deposit into said fund 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, described in subdivision (2), subsection (b), section twenty-four of this article. Such surpluses shall be disposed of as follows:(1) In any case where the property was redeemed, such surplus shall be distributed to the person or persons who purchased the tax lien thereon, or the heirs, devisees, legatees, executors, administrators, successors or assigns thereof.(2) If the purchaser, his heirs, devisees, legatees, executors, administrators, successors or assigns cannot be found within two years from and after the date of redemption, all claims to such surplus shall be barred and such surplus shall be distributed by the sheriff in the manner provided by law for the distribution of property taxes collected by him (b) All real estate included in the first delinquent list sent to the Auditor, and not accounted for in the list of sales, suspensions, redemptions and certifications, shall be deemed to have been redeemed before sale and the taxes, interest and charges due thereon shall be accounted for by the sheriff as if they had been received by him before the sale.
WV Code § 11A-3-11 (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-3-11. Return of List of Sales, Suspensions and Redemptions

(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. 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 State 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 the list and the proceedings thereon shall be at his or her cost.