reglab/statecodes huggingface dataset:
2023 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 Redemptions and Certifications; Oath

(a) As soon as the certification provided in 11A-3-8 of this code has been completed, the sheriff shall prepare a list of all tax liens on delinquent real estate redeemed before certification or certified to the Auditor. The heading of the list shall be in form or effect as follows:
List of tax liens on real estate in the county of __________, returned delinquent for nonpayment of taxes thereon for the year (or years) 20___, and redeemed before certification 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 redeemed before certification or certified to the Auditor.
(c) Except for the heading and the oath, the Auditor shall prescribe the form of the list.
2023 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 redemptions included in such list in the same way he or she accounts for other taxes collected by him or her.
(b) All real estate included in the first delinquent list sent to the Auditor, and not accounted for in the list of redemptions and certifications, shall be deemed to have been redeemed before certification, and the taxes, interest, and charges due thereon shall be accounted for by the sheriff as if they had been received by him or her before the sale.
2023 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 Certifications; Redemptions

(a) Within one month after completion of the certification, the sheriff shall deliver the original list of redemptions and certifications described in 11A-3-9 of this code, 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 10 days after delivery of the list to him or her, shall transmit the copy to the Auditor, who shall note each 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 redemptions and certifications within the time required by this section shall forfeit not less than $50 nor more than $500, for the benefit of the general school fund, to be recovered by the Auditor or by any taxpayer of the county on motion in a court of competent jurisdiction. Upon the petition of any person interested, the sheriff may be compelled by mandamus to make out and return the list and the proceedings thereon shall be at his or her cost.
2023 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 redemptions and certifications returned to the clerk of the county commission, he or she or any person interested may, within 30 days after the publication of such list, apply by petition to the county commission for an order permitting or requiring amendment of the list. Any person who may be prejudiced by the proposed amendment must, if found within the county, be given at least 10 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 or her 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 or her record of delinquent lands.
2023 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 Certification List

Within one month after completion of the certification, the sheriff shall prepare and publish a list of all the 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 59-3-1
et seq
. of this code, and the publication area for such publication shall be the county.
List of tax liens on real estate in the county of ____________________, in the month (or months) of ____________________, 20__________, certified for nonpayment of taxes thereon for the year (or years) 20__________, and certified to the Auditor of the State of West Virginia:
Name of
person charged
with taxes
Local
description
of lands
Quantity of
land charged
The owner of any real estate listed above, or any other person entitled to pay the taxes thereon whose interest is not subject to separate assessment, or any person having a lien on such real estate, or on an undivided interest therein may, however, redeem such real estate as provided by law.
Given under my hand this __________ day of __________, 20___.
______________________________
Sheriff
To cover the costs of preparing and publishing such list, a charge of $15 shall be added to the taxes, interest, and charges already due on each item listed.
2023 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 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 11A-3-64 of this code. Out of the total proceeds of each 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 sheriffs delinquent and sales list and all other costs incurred by the sheriff pursuant to the provisions of this article;
((2) 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 redeemed.
(b) The amounts so determined shall be credited as follows for payment as provided in this subsection:
(1) To the 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 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.
2023 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.
2023 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.
2023 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.
2023 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 or her office. He or she shall pay into such fund all redemption fees, all publication or other charges collected by him or her if such charges were paid by or were payable to him or her the unclaimed surplus proceeds received by him or her from the sale of delinquent and other lands pursuant to this article, and all payments made to him or her under the provisions of 11A-3-64 and 11A-3-65 of this code, 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 11A-3-43 of this code, and to pay for the operation and maintenance of the land department in his or her office. If, at the end of any fiscal year, the balance in the special operating fund exceeds 20 percent of the gross revenues from the special operating fund operations, the excess shall be transferred to the General School Fund.
2023 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.
2023 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.
2023 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 states lien against the real estate redeemed. The original certificate shall be retained in the files in the Auditors 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 or her 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 $20 and seven and one-half percent of the total taxes and interest not to exceed $120.
(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. Ten dollars of the commission fee received by the Auditor on a redemption shall be deposited into the Courthouse Facilities Improvement Fund set out in 29-26-6 of this code.
2023 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.
2023 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.
2023 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 Auditor

All lands which were certified to the Auditor pursuant to 11A-3-8 of this code and which have not been redeemed, , together with all non-entered lands, all escheated lands, and all waste and unappropriated lands, shall be subject to sale by the Auditor as further provided in this article. References in this chapter to the sale or purchase of certified or non-entered lands by or from the Auditor shall be construed as the sale or purchase of the tax lien or liens thereon.
2023 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.
2023 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 March 1and on or before August 1 of each year, the Auditor shall certify a list of all lands subject to sale under this article. He or she shall note the fact of certification on the land record in his or her 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 11A-3-35 of this code to be set forth in the land record in the Auditors office, and shall specify as to each tract listed as delinquent or non-entered 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 certified, and as to non-entered land with those properly chargeable to it for the first year of nonentry, subject to the provisions of the proviso set forth in 11A-3-38(b) of this code.
All items certified by the Auditor 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. Notwithstanding any provisions of this article to the contrary, 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 quadruplicate. The Auditor shall keep the original and send one copy to the clerk of the county commission, one to the sheriff, and one to the West Virginia Land Stewardship Corporation created pursuant to 31-21-1
et seq
. of this code. The clerk of the county commission shall bind his or her copy in a permanent book to be labeled "Report of Auditor of Delinquent and Non-Entered Lands" and shall note the fact of the certification of each item on his or her record of delinquent lands. Such copies delivered to the clerk of the county commission and the sheriff shall become permanent records, and shall be preserved as such in the offices of the Auditor and the clerk of the county commission.
2023 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-3-45a. Certain Parties Barred From Participating in Public Auctions

(a) Citizens of or entities organized in or controlled by citizens or governments of any country designated as a Country of Particular Concern by the Department of State of the United States of America are ineligible from participating in any public auction held pursuant to 11A-3-45 of this code.
(b) For purposes of this section, "Country of particular concern" means a country that has been designated as such by the Department of State of the United States of America pursuant to Section 408(a) of 22 USC 6448.
2023 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-3-47. Redemption Prior to Sale

Any of the delinquent and nonentered lands certified to the deputy commissioner may be redeemed, prior to the auction, by the owner of such land or any other person entitled to pay the taxes thereon, the owner of such lands whose interest is not subject to separate assessment, or any person having a lien on such land, or on an undivided interest therein, by payment of the taxes, interest, and charges due. The deputy commissioner shall prepare an original and five copies of the receipt, give to the person redeeming the original receipt, retain one copy for his files and forward one copy each to the sheriff, Auditor, assessor, and the clerk of the county commission, each of whom shall note the fact of such redemption on their respective records of delinquent lands. Any person redeeming the 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.
2023 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-3-48. Unsold Lands Subject to Sale Without Auction or Additional Advertising

(a) If any of the lands which have been offered for sale at the public auction provided in 11A-3-45 of this code shall remain unsold following such auction, or were sold at a tax sale auction within the previous five years which were not redeemed and for which no deed was secured by the purchaser, or if the Auditor refuses to approve the sale pursuant to 11A-3-51 of this code, the Auditor may sell the lands without any further public auction or additional advertising of the land, in the following priority: (1) To a person vested with an ownership interest in an adjacent tract or parcel of land:
Provided
, That if more than one adjacent landowner desires to acquire the same tract or lot, then the Auditor shall sell such tract or lot to the highest bidder; (2) to the municipality in which the tract or lot is located; (3) the county commission of the county in which the tract or lot is located; (4) to the West Virginia Land Stewardship Corporation as part of its Land Bank Program set forth in 31-21-11 of this code; or (5) to any party willing to purchase such property.
(b) The price of such property shall be as agreed upon by the Auditor and purchaser:
Provided
, That the Auditor may engage a licensed attorney to provide a title examination on lands set forth in the preceding subsection and require that a purchaser reimburse the Auditor for any expenses related to the title examination as a condition for the sale:
Provided, however
, That instead of the Auditor, a purchaser may engage a licensed attorney to provide a title examination at his or her own cost.
(c) The Auditor may refuse to sell unsold lands to a potential buyer that is subject to any of the following:
(1) Has failed to make a payment owed at a prior previous auction held pursuant to 11A-3-45 of this code;
(2) At the time of registration is delinquent in the payment of real property tax, for which registrant is the most recent owner of record, to any county in this state;
(3) Has a history of noncompliance with code enforcement violations issued by a county or municipality pursuant to 7-1-3ff and 8-12-16 of this code;
(4) At the time of registration is subject to legal proceedings in any county or municipality that are related to code enforcement violations regarding real property owned by them; and
(5) Within the preceding five years prior to the purchase, has failed to comply with a valid raze or repair order (or any other similar order) issued by a county or municipality.
2023 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-3-48a. Certain Parties Barred From Purchasing Unsold Lands

(a) Citizens of or entities organized in or controlled by citizens or governments of any country designated as a country of particular concern by the United States Department of State shall be barred from purchasing unsold lands pursuant to 11A-3-48 of this code.
(b) For purposes of this section, a "Country of particular concern" means a country that has been designated as such by the Department of State of the United States of America pursuant to Section 408(a) of 22 USC 6448.
2023 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-3-49. Purchase by Owner or Deputy Commissioner or Other Officers Prohibited; Coowner Free to Purchase at Sale

(a) It shall be illegal for an owner, in whose name any real estate was certified to the Auditor or was subjected to the authority of the Auditor because of the nonentry thereof, or his heirs or assigns, or his or their agent, to purchase such real estate at sale provided in section forty-five or forty-eight of this article. No deputy commissioner, sheriff, clerk of the county commission or circuit court, assessor, nor deputy of any of them, shall directly or indirectly become the purchaser, or be interested in the purchase of any real estate at the sale. Any such person or officer so purchasing shall for each offense forfeit $1,000, to be collected as other forfeitures are collected. The sale of any real estate, or the conveyance of such real estate by tax deed, to one of the persons or officers named in this section shall be voidable at the instance of any person having the right to redeem until such real estate reaches the hands of a bona fide purchaser.
(b) Any coowner, except a coparcener, in the absence of satisfactory proof of a fiduciary relationship, shall be entitled to purchase at the sale for his own account the interest of any, or all, of his coowners in any real estate, without being required to hold such interest or interests under a constructive trust. There shall be a prima facie presumption against such constructive trust.
2023 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-3-50. Receipt to Purchaser for Purchase Price

The Auditor shall prepare an original and two copies of the receipt for the purchase money. He or she shall give the original receipt to the purchaser and shall file one copy thereof with the clerk of the county commission and one copy thereof with the sheriff, each of whom shall note the fact of such sale on their respective records of delinquent lands. The heading of the receipt shall be:
Memorandum of real estate sold in the county of __________ on this ___ day of __________, 20 ___, by __________, the Auditor of the State of West Virginia.
Except for the heading, the Auditor shall prescribe the form of the receipt.
2023 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-3-51. Deputy Commissioner to Report Sales to Auditor; Auditor to Approve Sales

Within fourteen days following the auction required by section forty-five of this article, and within fourteen days of any sale pursuant to section forty-eight of this article, the deputy commissioner must report such sales to the Auditor. The report must include the year that the land was certified by the Auditor for sale, the item number of the land on the list certifying the land for sale, the amount of taxes, interest and charges due on such land at the time of the sale, the quantity of the land, the name and address of the purchaser and the purchase price. The report shall be filed with the Auditor. The Auditor may prescribe the form of the report.
As soon as possible after receiving the report, the Auditor shall determine whether the sale is in the best interest of the state and shall either approve or disapprove the sale. The Auditor shall then note such approval or disapproval and, if disapproved, the reasons therefor, on the report, and return a copy to the deputy commissioner. The original shall be retained by the Auditor. The deputy commissioner shall provide a copy of the report approved or disapproved by the Auditor to the sheriff and to the county clerk.
If the Auditor shall disapprove any such sale, the deputy commissioner shall forthwith refund the purchase price to the purchaser. The land shall then be again subject to sale pursuant to sections forty-five and forty-eight of this article. If the Auditor approves the sale, the purchaser shall immediately commence the steps to obtain a deed, as provided in section fifty-two of this article.
2023 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-3-52. Duties of Purchaser to Secure a Deed

(a) Within 120 days following the approval of the sale by the Auditor pursuant to 11A-3-51 of this code, the purchaser, his or her heirs or assigns, in order to secure a deed for the real estate purchased, shall:
(1) Prepare a list of those to be served with notice to redeem and request the Auditor to prepare and serve the notice as provided in 11A-3-54 and 11A-3-55 of this code;
(2) When the real property subject to the tax lien was classified as Class II property, provide the Auditor with the actual mailing address of the property that is subject to the tax lien or liens purchased; and
(3) Deposit, or offer to deposit, with the Auditor a sum sufficient to cover the costs of preparing and serving the notice.
(b) If the purchaser fails to fulfill the requirements set forth in subsection (a) of this section, the purchaser shall lose all the benefits of his or her purchase.
(c) After the requirements of subsection (a) of this section have been satisfied, the Auditor shall issue and notice to redeem as required by 11A-3-54 and 11A-3-55 of this code.
(d) 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 Auditor a written assignment to him or her of the purchasers rights, executed, acknowledged, and certified in the manner required to make a valid deed.
(e) Whenever a purchaser has failed to comply with the notice requirements set forth in subsection (a) of this section, the purchaser may receive an additional 60 days from the expiration of the time period set forth in subsection (a) of this section to comply with the notice requirements set forth in subsection (a) of this section if the purchaser files with the Auditor a request in writing for the extension within 30 days following the expiration of the time period set forth in subsection (a) of this section and makes payment by U. S. currency, cashiers check, certified check, or money order in the amount of $100 or 10 percent of the total amount paid on the day of sale set forth in 11A-3-45 of this code, whichever is greater. The fee for issuing the certificate of extension shall be $25 made payable to the Auditor.
(f) The Auditor shall each month draw his or her warrant upon the treasury payable to the county board of education of each county for payment received by him or her for the extension of the time period set forth in subsection (e) of this section for property located within each such county.
2023 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-3-53. Refund to Purchaser of Payment Made at Auditor S Sale Where Property Is Nonexistent

If, within 180 days following the approval of the sale by the Auditor, the purchaser discovers that the property purchased at the sale is nonexistent, the purchaser shall submit the abstract or certificate of an attorney-at-law that the property is nonexistent. Upon receipt of the abstract or certificate, the Auditor cause the moneys so paid on the day of the sale to be refunded. Upon refund of the amount bid at an Auditors sale, he or she shall inform the assessor that the property does not exist for the purpose of having the assessor correct the error.
If at any within 180 days following the approval of the sale by the Auditor, the sheriff, clerk of the county commission, assessor or Auditor determines that the tax lien on the subject property should be cancelled or dismissed, the Auditor shall issue a certificate of cancellation on the tax lien and shall cause the money paid on the day of the sale to be refunded.
2023 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-3-54. Notice to Redeem

Whenever the provisions of 11A-3-52 of this code have been complied with, the Auditor shall thereupon 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 following real estate, __________, (here describe the real estate 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 __________ (here put whether the property was returned delinquent or non-entered) in the name of __________, and was sold by the Auditor at the sale for delinquent taxes (or nonentry) on the ___ day of __________, 20 ___, has requested that you be notified that a deed for such real estate shall be made on or after the ___ day of __________, 20 ___, as provided by law, unless before that day you redeem such real estate. The amount you shall have to pay to redeem on the ___ day of __________, 20___ shall be as follows:
Amount equal to the taxes, interest, and charges due on the date of sale, with interest to __________ .......... $__________
Amount of taxes paid on the property, since the sale, with interest to __________ .......... $__________
Amount paid for title examination and preparation of list of those to be served, and for preparation and service of the notice with interest to __________ .......... $__________
Amount paid for other statutory costs (describe) __________ .......... $__________
Total .......... $__________
You may redeem at any time before __________ by paying the above total less any unearned interest.
If the above real estate is your primary residence, you may petition the Auditor to redeem the real estate in not more than three incremental payments that equal the total amount required to redeem the real estate prior to the issuance of the deed described above.
Given under my hand this ___ day of __________, 20 ___.
Auditor
_________________________ County,
State of West Virginia
For preparing this notice, the Auditor shall receive a fee of $10 for the original and two dollars for each copy required. Any costs which must be expended in addition thereto for publication, or service of such 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 Auditor. All costs provided by this section shall be included as redemption costs and included in the notice described herein.
2023 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-3-55. Service of Notice

(a) As soon as the Auditor has prepared the notice provided for in 11A-3-54 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-3-52 of this code. Such notice shall be mailed and, if necessary, published at least 45 days prior to the first day a deed may be issued following the Auditors sale.
(b) The notice shall be served upon all such persons residing or found in the state in the manner provided for serving process commencing a civil action or by certified mail, return receipt requested, 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 such 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 Auditor issues the required notices by certified mail, the 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 property, pursuant to the provisions of 11A-3-52 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.
2023 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-3-57. Notice of Redemption to Purchaser; Moneys Received by Sheriff

(a) Upon payment of the sum necessary to redeem, the deputy commissioner shall promptly deliver to the sheriff the redemption money paid and the name and address of the purchaser, his or her heirs or assigns.
(b) Of the redemption money received by the sheriff pursuant to this section, the sheriff shall hold as surplus to be disposed of pursuant to §11A-3-64 of this code an amount thereof 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 thereon from the date of sale to the date of redemption.
2023 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-3-61. One Deed for Adjoining Pieces of Real Estate Within the Same Tax District

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 his heirs or assigns, may request the deputy commissioner 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 or they may prefer. Every deed for two or more adjoining pieces of real estate within the same tax district, or undivided interests therein, shall describe each piece of real estate and each undivided interest separately.