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WV Code § 11A-3-31 (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-3-31. Effect of Irregularity on Title Acquired by Purchaser

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 State Auditor shall invalidate the title acquired by the purchaser unless 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 a ground for instituting a suit to set aside the sale or the deed.
WV Code § 11A-3-32 (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-3-32. Sheriff to Keep Proceeds in Separate Accounts; Disposition

(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 provided in this section:(1) To the general county fund, the part that represents costs paid out of 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 specified, 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(3) The balance, if any, of the proceeds of the lands included in each suit shall be prorated among the various taxing units on the basis of the total amount of taxes due them in respect to the lands that were sold or redeemed.(b) The amounts so determined shall be credited as follows, for payment as provided in this subsection:(1) To the State Auditor, the part that represents state taxes and interest; and(2) To the fund kept by the sheriff for each local taxing unit, the part that represents taxes and interest payable to the unit.(c) All amounts which under the provisions of this section were 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 taxing unit.(d) The 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.
WV Code § 11A-3-33 (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-3-33. State Commissioner of Delinquent and Nonentered Lands

§11A-3-33. State commissioner of delinquent and nonentered lands. The State Auditor shall ex officio be state commissioner of delinquent and nonentered lands. The term "Auditor" whenever used in this chapter in connection with delinquent, nonentered, escheated or waste and unappropriated lands, shall be construed to refer to the Auditor in his capacity as state commissioner of delinquent and nonentered lands.The Auditor is empowered, and it shall be his duty, through the land department in his office, to administer and carry into execution the laws with reference to such lands. The Auditor on behalf of the state shall have power to hold and manage such lands, and to exercise all other powers incident to the powers and duties conferred upon him by this article.
WV Code § 11A-3-34 (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-3-34. Deputy Commissioners of Delinquent and Nonentered Lands; Bond

(a) The Auditor shall appoint for each county in the state a deputy commissioner of delinquent and nonentered lands. The Auditor shall make new appointments, from time to time thereafter, whenever vacancies occur or when, in the Auditor's judgment, it is advisable. The Auditor may promulgate rules respecting the tenure of deputy commissioners. In the absence of rules, the deputy commissioner for each county shall, so long as he or she satisfies the requirements of this section in respect to professional qualifications and bonding, continue to act without reappointment until the Auditor designates his or her successor.(b) The Auditor shall appoint deputy commissioners in such numbers and to serve such counties as the Auditor considers advisable to effect the purposes of this article. Appointments, other than an employee of the Auditor's office, shall be limited to persons duly licensed to practice law in this state. Except for an employee of the Auditor's office, any person appointed as deputy commissioner for a single county shall reside in that county. Any person appointed as deputy commissioner for more than one county shall reside in one of the counties for which he or she has been appointed.(c) Whenever in respect to any land the deputy commissioner, in his or her own judgment or in the opinion of the Auditor, is disqualified or otherwise unable to serve because of his or her personal interest, because of his or her representation of clients in matters affecting the land, because of vacancies or failure to act, or whenever the Auditor considers it in the best interest of the state, the Auditor may appoint an employee of his or her office to serve as a deputy commissioner relating to the land. When a deputy commissioner is an employee of the Auditor, all compensation and commissions that would otherwise be paid to a deputy commissioner shall be credited by the sheriff to the Auditor for deposit into the operating fund created pursuant to section thirty-six of this article.(d) The deputy commissioner is subject to the orders and control of the Auditor, is accountable to him or her and serves as the Auditor's local agent in the county. The deputy commissioner shall do whatever is required by the Auditor or by the provisions of this article. The deputy commissioner, before entering upon his or her duties, shall give a bond, with satisfactory corporate surety, conditioned upon the faithful performance of his or her duties and the payment of any forfeitures incurred. The penalty of the bond shall be at least $25,000 and not more than $100,000, as the Auditor may direct. The premium for the bond shall be paid by the Auditor out of the operating fund for the land department in his or her office.
WV Code § 11A-3-35 (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-3-35. Land Record in Auditor's Office

The Auditor shall prepare and keep in his office a permanent record of all delinquent, nonentered, escheated and waste and unappropriated lands. The record shall as to every tract or lot listed set forth the information available as to quantity, local description, and, except in the case of waste and unappropriated lands, the name of the former owner and the respective dates of nonentry, or delinquency and certification to the Auditor, or escheat, as the case may be. The record shall be prima facie evidence of all matters required by this section to be set forth therein, including the correctness of the description of lands as nonentered, delinquent, escheated or waste and unappropriated.
WV Code § 11A-3-36 (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-3-36. Operating Fund for Land Department in Auditor's Office

(a) The Auditor shall establish a special operating fund for the land department in his office. He shall pay into such fund all redemption fees, all publication or other charges collected by him if such charges were paid by or were payable to him the unclaimed surplus proceeds received by him from the sale of delinquent and other lands pursuant to this article, and all payments made to him under the provisions of sections sixty-four and sixty-five of this article, except such part thereof as represents state taxes and interest. All payments so excepted shall be credited by the Auditor to the general school fund or other proper state fund.(b) The operating fund shall be used by the Auditor in cases of deficits in land sales to pay any balances due to deputy commissioners for services rendered, and any unpaid costs including those for publication which have accrued or will accrue under the provisions of this article, to pay fees due surveyors under the provisions of section forty-three of this article, and to pay for the operation and maintenance of the land department in his office. The surplus over and above the amount of $100,000, remaining in the fund at the end of any fiscal year, shall be paid by the Auditor into the general school fund.
WV Code § 11A-3-36a (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-3-36a. Credit Card Approved Form of Payment in Land Department of Auditor's Office

(a) The Auditor shall use the State Treasurer's contracts and system for receiving payment by credit card for all redemption fees, publication fees, delinquent taxes or other charges collected by the Auditor in connection with the operations of the land department. The person using the credit card as a form of payment is responsible for any charges assessed by the credit company. Acceptance of a credit card shall be in accordance with the rules and requirements set forth by credit card provided.(b) For the purposes of this section, the term "credit card" means a credit card, debit card or charge card.
WV Code § 11A-3-37 (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-3-37. Disposition of Nonentered Lands

It is the duty of the owner of land to have his land entered for taxation on the landbooks of the appropriate county, have himself charged with the taxes due thereon, and pay the same. Land which, for any five successive years, shall not have been so entered and charged shall, without any proceedings therefor, be subject to the authority and control of the Auditor and such nonentered lands shall thereafter be subject to transfer or sale under the provisions of this article relating to the Auditor's disposition of lands certified to the Auditor pursuant to section eight thereof.
WV Code § 11A-3-39 (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-3-39. Certificate of Redemption Issued by Auditor; Recordation

(a) Upon payment of the sum necessary to redeem, the Auditor shall execute a certificate of redemption in triplicate, which certificate shall specify the real estate redeemed, or the interest therein, as the case may be, together with any changes in respect thereto which were made in the land book 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 state's lien against the real estate redeemed. The original certificate shall be retained in the files in the Auditor's office, one copy shall be delivered to the person redeeming and the second copy shall be mailed by the Auditor to the clerk of the county commission of the county in which the real estate is situated, who, after making any necessary changes in his record of delinquent lands, shall note the fact of redemption on such record, and shall record the certificate in a separate volume provided for the purpose.The fee for issuing the certificate of redemption shall be $10 or seven and one-half percent of the total taxes, interest and charges due, whichever is greater.(b) All certificates of redemption issued by the Auditor in each year shall be numbered consecutively and shall be filed by 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 of the clerk of the county commission. No fee shall be charged by the clerk for any recordation, filing or notation required by this section.
WV Code § 11A-3-40 (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-3-40. Compulsory Redemption at Election of Auditor

The Auditor, if he so elects, may at any time compel redemption of any nonentered lands or real estate certified to the Auditor by the sheriff. In order to collect from the owner of such real estate an amount sufficient for redemption, he may use any of the methods provided in article two of this chapter for collection of taxes by the sheriff.
WV Code § 11A-3-41 (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-3-41. 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 assessor and the clerk of the county commission of each county all land in such county which was redeemed in his office during the preceding month. The assessor shall enter the fact of such redemption in the land book in his office. The clerk shall file and index the report in a separate volume provided for the purpose.(b) Between August fifteenth and August thirty-first of each year, the Auditor shall report to the sheriff of each county for inclusion in his next September delinquent list all tracts of land redeemed from the Auditor, which after certification to the Auditor have been reported to him by the sheriff as suspended from sale, if the taxes for the year or years of suspension were not collected by the Auditor. The sheriff shall be charged with such taxes and shall account for them as is required in the case of current taxes. Instead of making this report, the Auditor may collect the taxes due for the year or years of suspension. Upon collection thereof he shall issue a second certificate of redemption, and such certificate shall be a release of the state's lien for such taxes.(c) The Auditor shall each month draw his warrant upon the treasury, payable to the sheriff of each county, for that part of the taxes, interest and charges received by him upon the redemption of the property included in his report, which was owing to any of the taxing units in such county. The sheriff shall account for and pay over such money as if it had been paid to him for redemption before sale.Upon collection of delinquent taxes due the state, the Auditor shall credit them to the proper fund.
WV Code § 11A-3-42 (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-3-42. Lands Subject to Sale by Deputy Commissioner

All lands for which no person present at the sheriff's sale, held pursuant to section five of this article, has bid the total amount of taxes, interest and charges due, and which were subsequently certified to the Auditor pursuant to section eight of this article, and which have not been redeemed from the Auditor within eighteen months after such certification, together with all nonentered lands, all escheated lands and all waste and unappropriated lands, shall be subject to sale by the deputy commissioner of delinquent and nonentered lands as further provided in this article. References in this chapter to the sale or purchase of certified or nonentered lands by or from the deputy commissioner shall be construed as the sale or purchase of the tax lien or liens thereon.
WV Code § 11A-3-43 (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-3-43. Officers to Report Lands Subject to Sale

(a) Whenever an assessor, sheriff, clerk of the county commission or county surveyor learns of the existence within the county of any nonentered land, he shall promptly report that fact to the Auditor, together with his information relating thereto. The assessor, as escheator, shall likewise report all lands which escheat to the state.(b) Whenever the deputy commissioner learns of the existence of any waste and unappropriated lands within his county, except lands lying under the bed of a navigable stream, he shall direct the county surveyor, or some other competent surveyor, to make a survey, plat and report thereof, listing all discovered claims of title thereto. For his services in making the survey, plat and report, the surveyor shall be entitled to a fee of $50, and such additional compensation as the deputy commissioner may recommend and the Auditor approve, to be paid out of the operating fund for the land department in the Auditor's office.
WV Code § 11A-3-44 (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-3-44. Auditor to Certify List of Lands to Be Sold; Lands So Certified Are Subject to Sale

On or after May 1 and on or before October 1, of each year, the Auditor shall certify to the deputy commissioner of each county a list of all lands in the county subject to sale under this article. He shall note the fact of certification on the land record in his office. Upon completion of the list for certification, a charge of $25 shall be added to the taxes, interest and charges already due on each tract listed, to cover the costs incurred by the Auditor in the preparation of the list, and in the event of sale or redemption, the same shall be collected and paid into the operating fund provided for in this article.Escheated lands and waste and unappropriated lands shall be listed separately. The list shall be arranged by districts and, except in the case of waste and unappropriated lands, alphabetically by the name of the owner. The list shall state as to each item listed the information required by section thirty-five of this article to be set forth in the land record in the Auditor's office, and shall specify as to each tract listed as delinquent or nonentered the amount of taxes and interest due or chargeable thereon on the date of certification, the publication and other charges due, with interest, and the total currently due. The specification of taxes due or chargeable shall as to delinquent land commence with those for nonpayment of which it was sold, and as to nonentered land with those properly chargeable to it for the first year of nonentry, subject to the provisions of the proviso set forth in subsection (b), section thirty-eight of this article.All items certified to each deputy commissioner shall be numbered consecutively. All subsequent entries, applications or proceedings under this article in respect to any item shall refer to its number and the year of certification. All tracts, lots, or parcels certified to the Auditor as a unit may be treated by the Auditor as a single item for purposes of certification. Subject to the provisions of this section, the Auditor shall prescribe a form for the list and shall provide in such form adequate space to show the subsequent history and final disposition of each item certified.The list shall be made in triplicate. The Auditor shall keep the original and send one copy to the clerk of the county commission and one to the deputy commissioner. The clerk of the county commission shall bind his copy in a permanent book to be labeled "Report of State Commissioner of Delinquent and Nonentered Lands" and shall note the fact of the certification of each item on his record of delinquent lands. Such copies shall become permanent records, and shall be preserved as such in the offices of the Auditor and the clerk of the county commission.
WV Code § 11A-3-45 (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-3-45. Deputy Commissioner to Hold Annual Auction

(a) Each tract or lot certified to the deputy commissioner pursuant to the preceding section shall be sold by the deputy commissioner at public auction at the courthouse of the county to the highest bidder between the hours of nine in the morning and four in the afternoon on any business working day within one hundred twenty days after the Auditor has certified the lands to the deputy commissioner as required by the preceding section. The payment for any tract or lot 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 sale. No part or interest in any tract or lot subject to such sale, or any part thereof of interest therein, that is less than the entirety of such unredeemed tract, lot or interest, as the same is described and constituted as a unit or entity in said list, shall be offered for sale or sold at such sale. If the sale shall not be completed on the first day of the sale, it shall be continued from day to day between the same hours until all the land shall have been offered for sale.(b) A private, nonprofit, charitable corporation, incorporated in this state, which has been certified as a nonprofit corporation pursuant to the provisions of Section 501(c)(3) of the federal Internal Revenue Code, as amended, which has as its principal purpose the construction of housing or other public facilities and which notifies the deputy commissioner of an intention to bid and subsequently submits a bid that is not more than five percent lower than the highest bid submitted by any person or organization which is not a private, nonprofit, charitable corporation as defined in this subsection, shall be sold the property offered for sale by the deputy commissioner pursuant to the provisions of this section at the public auction as opposed to the highest bidder.The nonprofit corporation referred to in this subsection does not include a business organized for profit, a labor union, a partisan political organization or an organization engaged in religious activities and it does not include any other group which does not have as its principal purpose the construction of housing or public facilities.