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WV Code § 11A-3-70 (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-3-70. Release of Title To, and Taxes On, Lands on Which All Taxes Paid for Ten Years

In view of the desirability of stable land titles and to encourage landowners to cause their lands to be assessed and pay the taxes thereon, it is the purpose and intent of the Legislature to release all of the state's title and claim and the authority and control of the Auditor to any real estate on which all taxes have been paid for ten consecutive years and release all taxes prior to such ten-year period. If, heretofore or hereafter, all taxes due on any parcel of land for ten consecutive years have been fully paid, all title to any such land acquired by the state prior to said ten-year period or all real property tax liens which subject the lands to the authority and control of the Auditor prior to said ten-year period shall be and is hereby released to the person who would be the owner thereof but for the title of the state or the real property tax liens which subject the lands to the authority and control of the Auditor so released and all unpaid taxes prior to said ten-year period are declared to be fully paid.Nothing contained in this section shall affect or be held or construed to affect in any way the right or title of a person claiming to any land by transfer as provided in section three, article XIII of the Constitution of the State of West Virginia prior to the repeal of said Constitutional provision in the year one thousand nine hundred ninety-two.It is the intention of the Legislature that this section shall be both retroactive and prospective.
WV Code § 11A-3-71 (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-3-71. Deeds of Deputy Commissioner Conveying Coal, Oil, Gas, Timber and Other Natural Resources

In any deed by the deputy commissioner in which said commissioner conveys or has heretofore conveyed coal, oil, gas, timber or any natural resources, as certified to him by the Auditor of the state to be sold for the benefit of the school fund or as otherwise provided in this article, it shall not be necessary to recite the mining, drilling, cutting or other rights and privileges appurtenant to the same, which were a part of the deed of severance of said natural resources from the surface or other estate; and in cases where any such deeds may have heretofore been made and the rights and privileges were not recited in such deeds, the rights and privileges are hereby declared to have attached and passed by such deeds and all such conveyances are hereby ratified and confirmed.
WV Code § 11A-3-72 (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-3-72. Release of Taxes and Interest

In view of the great uncertainty and confusion existing in the Auditor's records of delinquent lands for the years prior to one thousand nine hundred thirty-six, due to the insufficient and inadequate reports by former school land commissioners and the doubtful status of delinquent or forfeited undivided interests, the Legislature finds that it will be impossible to provide a speedy method for disposing of delinquent and forfeited lands and for conveying to the purchasers of such lands a secure title, unless some action is taken to prevent the certifications and sale of lands which were formerly redeemed from or were sold by such commissioners, but which appear on the Auditor's records, as unsold and unredeemed. Wherefore, it is the purpose and intent of the Legislature to release all taxes, interest and charges that may be due on any real estate in this state for the assessment year one thousand nine hundred thirty-five and for all years prior thereto, and all such taxes, interest and charges are hereby declared to be fully paid. If all the taxes due on any land for the assessment year one thousand nine hundred thirty-six and for all years subsequent thereto have been paid, all title to any such land theretofore acquired by the state and any land subject to the authority and control of the Auditor shall be and is hereby released.The Auditor, in computing the amount necessary for redemption as provided in section thirty-eight of this article, and in preparing the list of lands for certification to the deputy commissioner as provided in section forty-four of this article, shall use the assessment year one thousand nine hundred thirty-six as the initial year for which taxes are to be charged. He shall specify the year in which the state acquired title, but if such year was prior to the year one thousand nine hundred thirty-six, shall charge no taxes for any year prior thereto, nor shall he charge any interest, fees, penalties or costs for any years prior to the year one thousand nine hundred thirty-six.Nothing contained in this section shall be held or construed to affect in any way the right of a person claiming title to any land by transfer, as provided in section three, article XIII of the Constitution of West Virginia prior to the repeal of said Constitutional provision in the year one thousand nine hundred ninety-two.
WV Code § 11A-3-74 (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-3-74. Severability

If any section, subsection, subdivision, subparagraph, sentence or clause of this article is adjudged to be unconstitutional or otherwise invalid, such invalidation shall not affect the validity of the remaining portions of this article and, to this end, the provisions of this article are hereby declared to be severable.
WV Code § 11A-4-1 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 4. Remedies Relating to Tax Sales|§11A-4-1. Declaration of Legislative Purpose

In furtherance of the policy declared in section one, article three of this chapter, it is the intent and purpose of the Legislature to provide reasonable opportunities for delinquent taxpayers to protect their interests in their lands and to provide reasonable remedies in certain circumstances for persons with interests in delinquent and escheated lands.
WV Code § 11A-4-2 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 4. Remedies Relating to Tax Sales|§11A-4-2. Right to Set Aside Sale or Deed When All Taxes Paid Before Sale

Any owner of real estate for which a tax lien was sold for nonpayment of taxes pursuant to the provisions of article three of this chapter, when all taxes thereon had in fact been paid before the sale, his heirs and assigns, or the person who paid the taxes, may, before the expiration of three years following the sale, institute a civil action to set aside the sale and to enjoin the proper official from taking any further steps in the procedure provided in this and the following article, or, if a deed has been delivered to the purchaser, before the expiration of three years following the delivery of the deed, institute a civil action to set aside the deed. If such action is instituted by or on behalf of the owner of an undivided interest which was included in a group assessment but which was separately redeemed as provided in section eighteen, article two of this chapter, the sale or the deed shall be set aside only insofar as it affects his interest.
WV Code § 11A-4-3 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 4. Remedies Relating to Tax Sales|§11A-4-3. Right to Set Aside Deed Improperly Obtained

(a) Whenever the clerk of the county commission has delivered a deed to the purchaser after the time specified in section twenty-seven of article three of this chapter, or, within that time, has delivered a deed to a purchaser who was not entitled thereto either because of his failure to meet the requirements of section nineteen of said article three, or because the property conveyed had been redeemed, the owner of such property, his heirs and assigns, or the person who redeemed the property, may, before the expiration of three years following the delivery of the deed, institute a civil action to set aside the deed. No deed shall be set aside under the provisions of this section, except in the case of redemption, until payment has been made or tendered to the purchaser, or his heirs or assigns, of the amount which would have been required for redemption, together with any taxes which have been paid on the property since delivery of the deed, with interest at the rate of twelve percent per annum.(b) Whenever the deputy commissioner has delivered a deed to the purchaser after the time specified in section fifty-nine of article three of this chapter, or, within that time, has delivered a deed to a purchaser who was not entitled thereto either because of his failure to meet the requirements of section fifty-two of said article three, or because the property conveyed had been redeemed, the owner of such property, his heirs and assigns, or the person who redeemed the property, may, before the expiration of three years following the delivery of the deed, institute a civil action to set aside the deed. No deed shall be set aside under the provisions of this section, except in the case of redemption, until payment has been made or tendered to the purchaser, or his heirs or assigns, of the amount which would have been required for redemption, together with any taxes which have been paid on the property since delivery of the deed, with interest at the rate of twelve percent per annum.
WV Code § 11A-4-4 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 4. Remedies Relating to Tax Sales|§11A-4-4. Right to Set Aside Deed When One Entitled to Notice Not Notified

(a) If any person entitled to be notified under the provisions of section twenty-two or fifty-five, article three of this chapter is not served with the notice as therein required, and does not have actual knowledge that such notice has been given to others in time to protect his interests by redeeming the property, he his heirs and assigns, may, before the expiration of three years following the delivery of the deed, institute a civil action to set aside the deed. No deed shall be set aside under the provisions of this section until payment has been made or tendered to the purchaser, or his heirs or assigns, of the amount which would have been required for redemption, together with any taxes which have been paid on the property since delivery of the deed, with interest at the rate of twelve percent per annum.(b) No title acquired pursuant to this article shall be set aside in the absence of a showing by clear and convincing evidence that the person who originally acquired such title failed to exercise reasonably diligent efforts to provide notice of his intention to acquire such title to the complaining party or his predecessors in title.(c) Upon a preliminary finding by the court that the deed will be set aside pursuant to this section, such amounts shall be paid within one month of the entry thereof. Upon the failure to pay the same within said period of time, the court shall upon the request of the purchaser, enter judgment dismissing the action with prejudice.
WV Code § 11A-4-5 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 4. Remedies Relating to Tax Sales|§11A-4-5. On Whose Behalf Suits Instituted; Decree When Deed Set Aside

Any civil action instituted under the provisions of section two, three or four of this article by a person other than the former owner, his heirs or assigns, must be brought on his or their behalf. Whenever the deed in such case is set aside, the decree shall be that all the right, title and interest of the former owner, his heirs or assigns, is revested in him or them.
WV Code § 11A-4-7 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 4. Remedies Relating to Tax Sales|§11A-4-7. Right of Creditor of Former Owner of Escheated Land

Any surplus proceeds arising from the sale of escheated land may be applied for by the creditors of the decedent if application is made to the circuit court of the county in which the land is situated within one year after the Auditor has confirmed the sale. Upon proper application to the court within such time such surplus may be applied to the satisfaction of the claims of creditors of the decedent who had a lien on the land at the time of his death, or who, being general creditors, have properly proved their claims against his estate and have been unable to obtain payment out of the personalty. In the disposition of such surplus, due preference shall be given to lien creditors. Any part of such surplus thereafter remaining shall be paid by the sheriff to the Auditor for credit to the general school fund.
WV Code § 11B-1-1 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 1. Department of Revenue|§11B-1-1. Department of Revenue; Office of Secretary of Revenue; Director of Budget; Federal Funds

(a) The Department of Revenue and the office of secretary of revenue are continued in the executive branch of state government. Wherever in this code the words "office of secretary of tax and revenue" or "secretary of tax and revenue" are used, such words shall mean the office of secretary of revenue or the secretary of revenue. Wherever in this code the words "department of tax and revenue" are used, such words shall mean the Department of Revenue.(b) The secretary of revenue shall be the chief executive officer of the department and director of the budget. The secretary shall be appointed by the Governor, by and with the advice and consent of the Senate, for a term not exceeding the term of the Governor.(c) The Department of Revenue is hereby authorized to receive federal funds for deposit in compliance with 12-2-2 of this code and for expenditure only upon appropriation by the Legislature of this state and in accordance with 4-11-1 et seq. of this code.(d) The secretary shall serve at the will and pleasure of the Governor. The annual compensation of the secretary shall be as specified in 6-7-2a of this code.
WV Code § 11B-1-2 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 1. Department of Revenue|§11B-1-2. Agencies, Boards, Commissions, Divisions and Offices Comprising the Department of Finance and Revenue

(a) There shall be in the Department of Revenue the following agencies, boards, commissions, divisions and offices, including all of the allied, advisory, affiliated or related entities which are incorporated in and shall be administered as part of the Department of Revenue:(1) The Alcohol Beverage Control Commissioner provided for in article sixteen, chapter eleven of this code and article one, chapter sixty of this code;(2) The Division of Banking provided for in article two, chapter thirty-one-a of this code;(3) The board of banking and financial institutions provided for in article three, chapter thirty-one-a of this code;(4) The state budget office, heretofore known as the budget section of the Finance Division, Department of Administration, previously provided for in article two, chapter five-a of this code and now provided for in article two of this chapter;(5) The agency of Insurance Commissioner provided for in article two, chapter thirty-three of this code;(6) The lending and credit rate board provided for in chapter forty-seven-a of this code;(7) The Lottery Commission and the position of lottery director provided for in article twenty-two, chapter twenty-nine of this code;(8) The Municipal Bond Commission provided for in article three, chapter thirteen of this code;(9) The office of tax appeals provided for in article ten-a, chapter eleven of this code;(10) The state athletic commission provided for in article five-a, chapter twenty-nine of this code;(11) The Tax Division provided for in article one, chapter eleven of this code; and(12) The West Virginia Racing Commission provided for in article twenty-three, chapter nineteen of this code.(b) The department shall also include any other agency, board, commission, division, office or unit subsequently incorporated in the department by the Legislature.
WV Code § 11B-1-3 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 1. Department of Revenue|§11B-1-3. Powers and Duties of Secretary, Administrators, Division Heads and Employees

(a) The secretary shall have control and supervision of the Department of Revenue and shall be responsible for the work of each of its employees.(b) The secretary shall have the power and authority specified in this article and article two, chapter five-f of this code and as specified elsewhere in this code, whether heretofore or hereinafter enacted by the Legislature and whether the code provision refers to the secretary of revenue or to the secretary of tax and revenue.(c) The secretary has authority to assess agencies, boards, commissions, divisions and offices in the Department of Revenue for the payment of expenses of the office of the secretary.(d) The secretary shall have plenary power and authority within and for the department to employ professional staff, including, but not limited to, certified public accountants, economists and attorneys, assistants and other employees as necessary for the efficient operation of the department.(e) The secretary and administrators, division heads and other employees of the department shall perform the duties specified in this code for their respective offices or positions and shall also perform other duties as the Governor prescribes.
WV Code § 11B-1-4 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 1. Department of Revenue|§11B-1-4. Reports by Secretary

The secretary shall make an annual report to the Governor concerning the conduct of the department and the administration of the budget. The secretary shall also make other reports as the Governor may require. Copies of any such reports shall be submitted to the Legislature in the manner required by 5-1-20 of this code.
WV Code § 11B-1-5 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 1. Department of Revenue|§11B-1-5. Delegation of Powers and Duties by Secretary

The secretary may delegate powers and duties vested in the secretary to his or her assistants and employees, but the secretary shall be responsible for all official acts of the department.
WV Code § 11B-1-6 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 1. Department of Revenue|§11B-1-6. Confidentiality of Information

(a) Information provided to secretary under expectation of confidentiality. -- Information that would be confidential under the laws of this state when provided to a division, agency, board, commission or office within the Department of Revenue shall be confidential when that information is provided to the secretary of the Department of Revenue or to an employee in the office of the secretary. The confidential information may be disclosed only: (1) To the applicable agency, board, commission or division of the department to which the information relates; or (2) in the manner authorized by provisions of this code applicable to that agency, board, commission or division. This confidentiality rule is a specific exemption from disclosure under article one, chapter twenty-nine-b of this code.(b) Interdepartmental communication of confidential information. -– Notwithstanding any provision of this code to the contrary, information that by statute is confidential in the possession of any division, agency, board, commission or office of the Department of Revenue may be disclosed to the secretary, or an employee in the office of the secretary, who must safeguard the information and may not further disclose the information except under the same conditions, restrictions and limitations applicable to the administrator of the agency, board, commission, division or office of the department in whose hands the information is confidential: Provided, That nothing contained in this section shall be construed to require the disclosure to the secretary or to an employee in the office of the secretary of individually identifiable health care or other information that, under federal law, may not be disclosed by the administrator without subjecting the administrator or the agency, board, commission, division or office to sanctions or other penalties by the United States or any agency thereof. This confidentiality rule is a specific exemption from disclosure under article one, chapter twenty-nine-b of this code.
WV Code § 11B-1-7 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 1. Department of Revenue|§11B-1-7. Right of Appeal From Interference With Functioning of Agency

Upon occasion of a showing that the application of the authority vested under the provisions of this article may interfere with the successful functioning of any department, institution or agency of the government, that department, institution or agency has the right of appeal to the Governor for review of the case and the decision or conclusion of the Governor shall control in appeals.
WV Code § 11B-2-1 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 2. State Budget Office|§11B-2-1. Budget Office

The budget section of the Department of Administration is hereby transferred to the Department of Revenue and continued as the budget office. The budget office shall act as staff agency for the Governor in the exercise of his powers and duties under section fifty-one, article VI of the Constitution of West Virginia and shall exercise and perform the other powers and duties of the budget office set forth in this article or previously conferred upon the budget section of the Finance Division, Department of Administration, prior to the effective date of this section in calendar year two thousand four, and set forth whether in article two, chapter five-a of this code, prior to the effective date of this section in calendar year two thousand four, this article or elsewhere in this code.
WV Code § 11B-2-2 (2021)
2021 West Virginia Code|Chapter 11B. Department of Revenue|Article 2. State Budget Office|§11B-2-2. General Powers and Duties of Secretary as Director of Budget

The secretary of revenue, under the immediate supervision of the Governor, shall have the power and duty to:(1) Exercise general supervision of, and make rules and regulations for, the government of this division;(2) Administer the budget in accordance with this article;(3) Serve the Governor in the consideration of requests for appropriations and the preparation of the budget document;(4) Make investigations and submit reports as the Governor requires;(5) Make a continuous study of state expenditures and eligibility for federal matching dollars and make recommendations to the Governor for the more economical use of state funds as he or she shall find practicable;(6) Render assistance to spending officers with respect to the fiscal affairs of spending units; and(7) Exercise other powers as are vested in the secretary by this article, or which may be appropriate to the discharge of the secretary's duties under this article.