H. B. 2151
(By Delegate Morgan)
[Introduced February 10, 2005; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact §11A-3-20 of the Code of West Virginia,
1931, as amended, relating to sheriff's tax sale of real
estate erroneously assessed or nonexistent; modifying the
method for a purchaser to recover the purchase money; and,
limiting the period of time for demanding a refund.
Be it enacted by the Legislature of West Virginia:
That §11A-3-20 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE
AND UNAPPROPRIATED LANDS.
§11A-3-20. Refund to purchaser of payment made at sheriff's sale
where property is subject of an erroneous assessment
or is otherwise nonexistent.
If, by the thirty-first day of December of the year following
payment of the amount bid at a sheriff's sale, the purchaser discovers that the lien purchased at
sale is the subject
of an erroneous assessment or is otherwise nonexistent,
purchaser shall submit the abstract or
certificate of an
attorney-at-law that the property is the subject of an erroneous
assessment or is otherwise nonexistent. Upon receipt
the abstract or certificate
the sheriff shall cause the moneys so
paid to be refunded. Upon refund, the sheriff shall inform the
assessor of the erroneous assessment for the purpose of having the
error. For failure to meet this
requirement, the purchaser shall lose all benefits of his or her
NOTE: The purpose of this bill is to limit the time in which
a purchaser of erroneously assessed or nonexistent real estate at
a sheriff's tax sale may claim a refund.
Strike-throughs indicate language which would be stricken
under the present law, and underscoring indicates new language that
would be added.