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ENROLLED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 232
(Senators Snyder, Browning, Foster, Laird, Minard,
Oliverio, Kessler, Palumbo, Barnes, Deem, Unger, Stollings,
McCabe, Plymale and Wells, original sponsors)
____________
[Passed March 13, 2010; in effect ninety days from passage.]
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AN ACT to amend the Code of West Virginia, 1931, as amended, by
adding thereto two new sections, designated §11A-3-5a and
§11A-3-5b; and to amend and reenact §11A-3-6, §11A-3-8, §11A-
3-9, §11A-3-11, §11A-3-14, §11A-3-15, §11A-3-16, §11A-3-18,
§11A-3-19, §11A-3-20, §11A-3-21, §11A-3-22, §11A-3-23, §11A-3-
24, §11A-3-25, §11A-3-26, §11A-3-27, §11A-3-28, §11A-3-29,
§11A-3-30, §11A-3-31 and §11A-3-32 of said code, all relating
to delinquent land sales by the sheriff generally; authorizing
the auditor to perform certain duties related to delinquent
land sales by the sheriff instead of being performed by the
clerk of the county commission; permitting county commissions
to order that the county clerk will continue to perform the
duties related to delinquent land sales by the sheriff;
requiring the mailing of a notice to redeem to the physical mailing address for the subject property; prohibiting certain
assistants from purchasing tax liens; requiring certification
of real estate by the sheriff to the auditor where the highest
bidder bids at least the amount of taxes, interest and charges
for which a tax lien is offered for sale; requiring notice to
the purchaser of the requirement to secure a deed; increasing
maximum reimbursable amount for certain legal services;
requiring that a person redeeming be given a copy of the
written opinion or report used for the preparation of the list
of those to be served with notice; authorizing the county
clerk to accept and write a receipt for payment made to redeem
delinquent lands on behalf of the auditor; requiring that
certain reimbursements to purchasers must be for legal
services actually performed; enlarging the time within which
a quitclaim deed must be delivered; authorizing the auditor to
appoint designees; and establishing and increasing fees for
services provided.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto two new sections, designated §11A-3-5a and §11A-
3-5b; and that §11A-3-6, §11A-3-8, §11A-3-9, §11A-3-11, §11A-3-14,
§11A-3-15, §11A-3-16, §11A-3-18, §11A-3-19, §11A-3-20, §11A-3-21,
§11A-3-22, §11A-3-23, §11A-3-24, §11A-3-25, §11A-3-26, §11A-3-27,
§11A-3-28, §11A-3-29, §11A-3-30, §11A-3-31 and §11A-3-32 of said
code be amended and reenacted, all to read as follows:
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.
§11A-3-5a. Effective date of transfer of duties for delinquent
land sales by sheriff from the county clerk to the
State Auditor.
Effective July 1, 2010, the rights, duties and benefits of the
county clerk set out in sections fourteen, sixteen, eighteen,
nineteen, twenty-one, twenty-two, twenty-three, twenty-four,
twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine,
thirty and thirty-one of this article, for all real properties
already purchased at the delinquent land sales by the sheriff and
for all real properties subsequently purchased at the delinquent
land sales by the sheriff, are transferred to the State Auditor.
§11A-3-5b. Authorization for county clerk to perform duties for
delinquent land sales by sheriff.
(a) If the clerk of the county commission wants to perform the
duties of the State Auditor and retain the fees incident to the
duties as set forth in sections fourteen, sixteen, eighteen,
nineteen, twenty-one, twenty-two, twenty-three, twenty-four,
twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine,
thirty and thirty-one of this article, then the clerk of the county
commission shall petition its county commission for authorization.
(b) The county commission's order for authorization must be
entered, certified and received by the State Auditor on or before
October 1 and will apply to all real properties subsequently
purchased at the delinquent land sales by the sheriff: Provided, That if a county clerk wants to retain the duties and fees set
forth in this section on the enactment of this section in 2010,
then the county commission's order for authorization must be
entered, certified and received by the State Auditor on or before
August 1, 2010, and will apply to all real properties already
purchased at the delinquent land sales by the sheriff and to all
real properties subsequently purchased at the delinquent land sales
by the sheriff.
(c) The county commission's order for authorization remains in
effect until a new order rescinding the authorization is entered
and certified by the county commission and is received by the State
Auditor on or before October 1 and applies to all real properties
subsequently purchased at the delinquent land sales by the sheriff.
(d) As long as the county commission's order for authorization
remains in effect, the county clerk is authorized to perform the
duties of the State Auditor and retain the fees incident to the
duties as set forth in sections fourteen, sixteen, eighteen,
nineteen, twenty-one, twenty-two, twenty-three, twenty-four,
twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine,
thirty and thirty-one of this article.
§11A-3-6. Purchase by sheriff, State Auditor, deputy commissioner
and clerk of county commission prohibited; coowner
free to purchase at tax sale.
(a) A sheriff, clerk of the county commission or circuit
court, assessor, State Auditor, or deputy or assistant of any of them, shall not directly or indirectly become the purchaser, or be
interested in the purchase, of any tax lien on any real estate at
the tax sale or receive any tax deed conveying the real estate.
Any officer purchasing a tax lien shall forfeit $1,000 for each
offense. The sale of a tax lien on any real estate, or the
conveyance of the real estate by tax deed, to one of the officers
named in this section is voidable, at the instance of any person
having the right to redeem, until the real estate reaches the hands
of a bona fide purchaser.
(b) Any coowner, except a coparcener, in the absence of
satisfactory proof of a fiduciary relationship, is entitled to
acquire by tax purchase for his or her own account the tax lien on
the interest of any, or all, of his or her coowners in any real
estate, and to receive a tax deed conveying the interest without
being required to hold the tax lien or interest or interests under
any constructive trust. There shall be a prima facie presumption
against the existence of any constructive trust.
§11A-3-8. Certification of sold and unsold property to the
Auditor.
(a) If no person present bids the amount of taxes, interest
and charges due on any real estate offered for sale, the sheriff
shall certify the real estate to the Auditor for disposition
pursuant to section forty-four of this article, subject, however,
to the right of redemption provided by section thirty-eight of this
article. The Auditor shall prescribe the form by which the sheriff
certifies the property.
(b) If the highest bidder present at the sale, as provided in
section five of this article, bids and pays, at a minimum, the
amount of taxes, interest and charges for which the tax lien on any
real estate is offered, the sheriff shall certify the real estate
to the State Auditor for disposition pursuant to section fourteen
of this article.
§11A-3-9. Sheriff's list of sales, suspensions, redemptions and
certifications; oath.
(a) As soon as the sale provided in section five of this
article has been completed, the sheriff shall prepare a list of all
tax liens on delinquent real estate purchased at the sale, or
suspended from sale, or redeemed before sale, or certified to the
Auditor. The heading of the list shall be in form or effect as
follows:
List of sales of tax liens on real estate in the county of
___________________________ , returned delinquent for nonpayment of
taxes thereon for the year (or years) 20 , and sold in the month
(or months) of ___________________________ , 20 , or suspended from
sale, or redeemed before sale, or certified to the Auditor.
(b) The sheriff shall, at the foot of the list, subscribe an
oath, which shall be subscribed before and certified by some person
duly authorized to administer oaths, in form or effect as follows:
I, ___________________________ , sheriff (or deputy sheriff or
collector) of the county of ___________________________, do swear
that the above list contains a true account of all the tax liens on
real estate within my county returned delinquent for nonpayment of taxes thereon for the year (or years) 20 , which were sold by me or
which were suspended from sale or redeemed before sale or certified
to the Auditor, and that I am not now, nor have I at any time been,
directly or indirectly interested in the purchase of any such tax
liens.
(c) Except for the heading and the oath, the State Auditor
shall prescribe the form of the list.
§11A-3-11. Return of list of sales, suspensions and redemptions.
(a) Within one month after completion of the sale, the sheriff
shall deliver the original list of sales, suspensions and
redemptions described in section nine of this article, with a copy
thereof, to the clerk of the county commission. The clerk shall
bind the original of such list in a permanent book to be kept for
the purpose in his or her office. The clerk, within ten days after
delivery of the list to him or her, shall transmit the copy to the
State Auditor, who shall note each sale, suspension, redemption and
certification on the record of delinquent lands kept in his or her
office.
(b) Any sheriff who fails to prepare and return the list of
sales, suspensions, redemptions and certifications within the time
required by this section shall forfeit not less than $50 nor more
than $500, for the benefit of the general school fund, to be
recovered by the State Auditor or by any taxpayer of the county on
motion in a court of competent jurisdiction. Upon the petition of
any person interested, the sheriff may be compelled by mandamus to
make out and return the list and the proceedings thereon shall be at his or her cost.
§11A-3-14. Purchase by individual at tax sale; certificate of
sale.
(a) If the highest bidder present at the sale provided in
section five of this article, bids and pays at least the amount of
taxes, interest and charges for which the tax lien on any real
estate is offered for sale, the sheriff shall issue to him or her
a certificate of sale for the purchase money, retain the original
certificate for his or her file and forward a copy to the State
Auditor, except the sheriff shall require payment of any subsequent
taxes due at the time of the sale before a certificate of sale is
issued. The heading of the certificate shall be:
Memorandum of tax lien on real estate sold in the county of
____________________________ on this ___________________________
day of ___________________________, 20 , for the nonpayment of
taxes charged thereon for the year (or years) 20 .
(b) Except for the heading, the State Auditor shall prescribe
the form of the receipt.
(c) The certificate of sale shall describe the real estate
subject to the tax lien that was sold, the total amount of all
taxes, interest, penalties and costs paid for each lot or tract and
the rate of interest to which the purchaser is entitled upon
redemption. The certificate shall also set forth columns for the
entry of subsequent years taxes paid and costs required by the
sheriff to be paid on the date of the sale and for the entry of
subsequent taxes and costs paid. For each certificate delivered, the purchaser shall pay a fee of $10 and that amount shall be
included in the costs described in the certificate.
(d) The State Auditor shall send a notice of the requirements
to secure a deed to the purchaser, or an assignee, by first-class
mail. The notice shall be mailed to the last known address of each
person who received a certificate of sale from the sheriff and
shall be mailed between May 1 and September 1 of the year following
the sheriff's sale: Provided, That when a person purchased more
than one parcel of real property upon which a certificate of sale
was issued, the State Auditor may, at his or her option, prepare
and mail separate notices for each purchase to the purchaser or may
prepare and mail a single notice of all purchases made by the
purchaser. In no event shall failure to receive the notice by the
purchaser, or the assignee, affect the procedures required by
section nineteen of this article.
§11A-3-15. Certificate of sale assignable.
The certificate of sale shall be assignable by endorsement,
and an assignment of the certificate, recorded with the clerk of
the county commission, vests in the assignee or his or her legal
representative all the right and title of the original purchaser.
The recording fee for an assignment of a certificate of sale is
$10.
§11A-3-16. Subsequent tax payments by purchaser.
Any person who has paid any subsequent taxes, other than the
subsequent taxes paid on the date of the sale as provided in
section fourteen of this article, on lands for which he or she holds the certificate of sale described in section fourteen or
fifteen of this article shall produce the certificate and copies of
paid tax receipts to the State Auditor, who shall endorse the
amount of the subsequent taxes and the date of payment of the taxes
in his or her records upon the payment to the State Auditor of a
fee for the endorsement in the amount of $10.
§11A-3-18. Limitations on tax certificates.
(a) No lien upon real property evidenced by a tax certificate
of sale issued by a sheriff on account of any delinquent property
taxes may remain a lien on the real property for a period longer
than eighteen months after the original issuance of the tax
certificate of sale.
(b) All rights of a purchaser shall be considered forfeited
and expired and no tax deed is to be issued on any tax sale
evidenced by a tax certificate of sale where the certificate has
ceased to be a lien pursuant to the provisions of this section and
application for the tax deed, pursuant to the provisions of section
twenty-seven of this article, is not pending at the time of the
expiration of the limitation period provided in this section.
(c) Whenever a lien evidenced by a tax certificate of sale has
expired by reason of the provisions of this section, the State
Auditor shall immediately issue and record a certificate of
cancellation describing the real estate included in the certificate
of purchase or tax certificate and giving the date of cancellation
and the State Auditor shall also make proper entries in his or her
records. The State Auditor shall also present a copy of every certificate of cancellation to the sheriff who shall enter it in
the sheriff's records and the certificate and the record are prima
facie evidence of the cancellation of the certificate of sale and
of the release of the lien of the certificate on the lands
described in the certificate. Failure to record the certificate of
cancellation does not extend the lien evidenced by the certificate
of sale. The sheriff and State Auditor are not entitled to any
fees for the issuing of the certificate of cancellation nor for the
entries in their books made under the provisions of this
subsection.
§11A-3-19. What purchaser must do before the deed can be secured.
(a) At any time after October 31 of the year following the
sheriff's sale, and on or before December 31 of the same year, the
purchaser, his or her heirs or assigns, in order to secure a deed
for the real estate subject to the tax lien or liens purchased,
shall:
(1) Prepare a list of those to be served with notice to redeem
and request the State Auditor to prepare and serve the notice as
provided in sections twenty-one and twenty-two of this article;
(2) When the real property subject to the tax lien is
classified as Class II property, provide the State Auditor with the
physical mailing address of the property that is subject to the tax
lien or liens purchased;
(3) Provide the State Auditor with a list of any additional
expenses incurred after January 1 of the year following the
sheriff's sale for the preparation of the list of those to be served with notice to redeem including proof of the additional
expenses in the form of receipts or other evidence of reasonable
legal expenses incurred for the services of any attorney who has
performed an examination of the title to the real estate and
rendered written documentation used in the preparation of the list
of those to be served with the notice to redeem;
(4) Deposit with the State Auditor a sum sufficient to cover
the costs of preparing and serving the notice; and
(5) Present the purchaser's certificate of sale, or order of
the county commission where the certificate has been lost or
wrongfully withheld from the owner, to the State Auditor.
If the purchaser fails to meet these requirements, he or she
shall lose all the benefits of his or her purchase.
(b) 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 State Auditor a written
assignment to him or her of the purchaser's rights, executed,
acknowledged and certified in the manner required to make a valid
deed.
(c) Whenever any certificate given by the sheriff for a tax
lien on any land, or interest in the land sold for delinquent
taxes, or any assignment of the lien is lost or wrongfully withheld
from the rightful owner of the land and the land or interest has
not been redeemed, the county commission may receive evidence of
the loss or wrongful detention and, upon satisfactory proof of that
fact, may cause a certificate of the proof and finding, properly attested by the State Auditor, to be delivered to the rightful
claimant and a record of the certificate shall be duly made by the
county clerk in the recorded proceedings of the commission.
§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 December 31 of the year following payment of the amount
bid at a sheriff's sale, the purchaser discovers that the lien
purchased at that sale is the subject of an erroneous assessment or
is otherwise nonexistent, the 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 of the abstract or certificate, the sheriff shall
cause any money paid to be refunded. Upon refund, the sheriff
shall inform the assessor and the State Auditor of the erroneous
assessment for the purpose of having the assessor correct the
error. For failure to meet this requirement, the purchaser shall
lose all benefits of his or her purchase.
§11A-3-21. Notice to redeem.
(a) Whenever the provisions of section nineteen of this
article have been complied with, the State Auditor shall 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 tax lien(s) on the following real estate,
__________________, (here describe the real estate for which the
tax lien(s) thereon were 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 returned delinquent
in the name of ________________, and for which the tax lien(s)
thereon was sold by the sheriff of ____________________ County at
the sale for delinquent taxes made on the _______________ day of
_____________, 20 , has requested that you be notified that a deed
for such real estate will be made to him or her on or after April
1, 20 ____, as provided by law, unless before that day you redeem
such real estate. The amount you will have to pay to redeem on the
last day, March 31, will be as follows:
Amount equal to the taxes, interest, and charges due on the
date of sale, with interest to March 31, 20 ____
........$__________
Amount of subsequent years taxes paid on the property, since
the sale, with interest to March 31, 20 ____ ........ $___________
Amount paid for title examination and preparation of list of
those to be served, and for preparation and service of the notice
with interest from January 1, 20 (insert year) following the
sheriff's sale to March 31, 20 ____ ........ $__________
Amount paid for other statutory costs (describe)
_____________________ ........ $___________
Total ................. $_____________
You may redeem at any time before March 31, 20
_______________, by paying the above total less any unearned
interest.
Given under my hand this _____ day of __________, 20 ____.
_________________________________________________________________
State Auditor, State of West Virginia
(b) The State Auditor for his or her service in preparing the
notice shall receive a fee of $10 for the original and $2 for each
copy required. Any additional costs which must be expended for
publication, or service of the 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 State Auditor.
All costs provided by this section shall be included as redemption
costs and included in the notice described in this section.
§11A-3-22. Service of notice.
(a) As soon as the State Auditor has prepared the notice
provided in section twenty-one of this article, 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 section nineteen of
this article.
(b) The notice shall be served upon all 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. The notice shall be served on or before the thirtieth
day following the request for the notice.
(c) If any person entitled to notice is a nonresident of this state, whose address is known to the purchaser, he or she shall be
served at that address by certified mail, return receipt requested.
(d) If the address of any person entitled to notice, whether
a resident or nonresident of this state, 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
article three, chapter fifty-nine of this code and the publication
area for the publication shall be the county in which the real
estate is located. If service by publication is necessary,
publication shall be commenced when personal service is required as
set forth in this section and a copy of the notice shall at the
same time be sent by certified mail, return receipt requested, 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.
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 State Auditor issues the required notices by
certified mail, the State Auditor shall forward a copy of the
notice sent to the delinquent taxpayer by first class mail,
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 tax lien
pursuant to the provisions of section nineteen of this article.
§11A-3-23. Redemption from purchase; receipt; list of redemptions;
lien; lien of person redeeming interest of another;
record.
(a) After the sale of any tax lien on any real estate pursuant
to section five of this article, the owner of, or any other person
who was entitled to pay the taxes on, any real estate for which a
tax lien on the real estate was purchased by an individual may
redeem at any time before a tax deed is issued for the real estate.
In order to redeem, he or she shall pay to the State Auditor the
following amounts:
(1) An amount equal to the taxes, interest and charges due on
the date of the sale, with interest at the rate of one percent per
month from the date of sale;
(2) All other taxes which have since been paid by the
purchaser, his or her heirs or assigns, with interest at the rate
of one percent per month from the date of payment;
(3) Any additional expenses incurred from January 1 of the
year following the sheriff's sale to the date of redemption for the
preparation of the list of those to be served with notice to redeem
and any written documentation used for the preparation of the list,
with interest at the rate of one percent per month from the date of
payment for reasonable legal expenses incurred for the services of an attorney who has performed an examination of the title to the
real estate and rendered written documentation used for the
preparation of the list: Provided, That the maximum amount the
owner or other authorized person shall pay, excluding the interest,
for the expenses incurred for the preparation of the list of those
to be served required by section nineteen of this article is $300:
Provided however, That the attorney may only charge a fee for legal
services actually performed and must certify that he or she
conducted an examination to determine the list of those to be
served required by section nineteen of this article; and
(4) All additional statutory costs paid by the purchaser.
(b) Where the State Auditor has not received from the
purchaser satisfactory proof of the expenses incurred in preparing
the notice to redeem, and any written documentation used for the
preparation of the list of those to be served with notice to
redeem, including the certification required in subdivision (3),
subsection (a) of this section, incident thereto, in the form of
receipts or other evidence of legal expenses, incurred as provided
in section nineteen of this article, the person redeeming shall pay
the State Auditor the sum of $300 plus interest at the rate of one
percent per month from January 1 of the year following the
sheriff's sale for disposition by the sheriff pursuant to the
provisions of sections ten, twenty-four, twenty-five and thirty-two
of this article.
(c) The person redeeming shall be given a receipt for the
payment and the written opinion or report used for the preparation of the list of those to be served with notice to redeem required by
section nineteen of this article.
(d) Any person who, by reason of the fact that no provision is
made for partial redemption of the tax lien on real estate
purchased by an individual, is compelled in order to protect
himself or herself to redeem the tax lien on all of the real estate
when it belongs, in whole or in part, to some other person, shall
have a lien on the interest of that other person for the amount
paid to redeem the interest. He or she shall lose his or her right
to the lien, however, unless within thirty days after payment he or
she files with the clerk of the county commission his or her claim
in writing against the owner of the interest, together with the
receipt provided in this section. The clerk shall docket the claim
on the judgment lien docket in his or her office and properly index
the claim. The lien may be enforced as other judgment liens are
enforced.
(e) Before a tax deed is issued, the county clerk may accept,
on behalf of the State Auditor, the payment necessary to redeem any
real estate encumbered with a tax lien and write a receipt. The
amount of the payment necessary to redeem any real estate
encumbered with a tax lien shall be provided by the State Auditor
and the State Auditor shall update the required payments plus
interest at least monthly.
(f) On or before the tenth day of each month, the county clerk
shall deliver to the State Auditor the redemption money paid and
the name and address of the person who redeemed the property on a form prescribed by the State Auditor.
§11A-3-24. Notice of redemption to purchaser; moneys received by
sheriff.
(a) Upon payment made by cashier check, money order, certified
check or United States currency in the amount necessary to redeem,
the State Auditor shall deliver to the sheriff the redemption money
paid and the name and address of the purchaser, his or her heirs
and assigns. The State Auditor shall also note the fact of
redemption on his or her record of delinquent lands.
(b) Of the redemption money received by the sheriff pursuant
to this section, the sheriff shall deposit into the sale of tax
lien surplus fund, provided by section ten of this article, an
amount 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 from the date of sale to the date of redemption, the
amount of the subsequent years' taxes paid the day of or after the
sheriff's sale, plus interest at the rate of one percent per month
thereon from the date of payment to the date of redemption, the
amount of any additional expenses incurred after January 1 of the
year following the sheriff's sale for the preparation of the list
of those to be served with notice to redeem and any examination of
title performed pursuant to the provisions of section nineteen of
this article, plus interest at a rate of one percent per month from
the date of payment to the date of redemption. In cases where the
State Auditor has not received from the purchaser satisfactory
proof of additional expenses incurred after January 1 of the year following the sheriff's sale as provided in section twenty-three of
this article, the sheriff shall deposit the money received in the
sale of tax lien surplus fund provided by section ten of this
article.
§11A-3-25. Distribution of surplus to purchaser.
(a) Where the land has been redeemed in the manner set forth
in section twenty-three of this article, and the State Auditor has
delivered the redemption money to the sheriff pursuant to section
twenty-four of this article, the sheriff shall, upon receipt of the
sum necessary to redeem, promptly notify the purchaser or his or
her heirs or assigns, by mail, of the fact of the redemption and
pay to the purchaser or his or her heirs or assigns the following
amounts:
(1) From the sale of tax lien surplus fund provided by section
ten of this article:
(A) The surplus of money paid in excess of the amount of the
taxes, interest and charges paid by the purchaser to the sheriff at
the sale; and
(B) The amount of taxes, interest and charges paid by the
purchaser on the date of the sale, plus the interest at the rate of
one percent per month from the date of sale to the date of
redemption;
(2) All other taxes on the land which have since been paid by
the purchaser or his or her heirs or assigns, with interest at the
rate of one percent per month from the date of payment to the date
of redemption;
(3) Any additional reasonable expenses that the purchaser may
have incurred from January 1 of the year following the sheriff's
sale to the date of redemption for the preparation of the list of
those to be served with notice to redeem and any written
documentation used for the preparation of the list, in accordance
with section nineteen of this article, with interest at the rate of
one percent per month from the date of payment, but the amount
which shall be paid, excluding the interest, for the expenses
incurred for the preparation of the list of those to be served with
notice to redeem required by section nineteen of this article
shall
not exceed the amount actually incurred by the purchaser or $300,
whichever is less
: Provided, That the attorney may only charge a
fee for legal services actually performed and must certify that he
or she conducted an examination to determine the list of those to
be served required by section nineteen of this article; and
(4) All additional statutory costs paid by the purchaser.
(b) (1) The notice shall include:
(A) A copy of the redemption certificate issued by the State
Auditor;
(B) An itemized statement of the redemption money to which the
purchaser is entitled pursuant to the provisions of this section;
and
(C) Where, at the time of the redemption, the State Auditor
has not received from the purchaser satisfactory proof of the
expenses incurred in preparing the list of those to be served with
notice to redeem and any written documentation used for the preparation of the list in accordance with section nineteen of this
article, the State Auditor shall also include instructions to the
purchaser as to how these expenses may be claimed.
(2) Subject to the limitations of this section, the purchaser
is entitled to recover any expenses incurred in preparing the list
of those to be served with notice to redeem and any written
documentation used for the preparation of the list from January 1
of the year following the sheriff's sale to the date of the sale to
the date of the redemption.
(c) Where, pursuant to section twenty-three of this article,
the State Auditor has not received from the purchaser satisfactory
proof of the expenses incurred in preparing the list of those to be
served with notice to redeem, including written documentation used
for preparation of the list, in the form of receipts or other
evidence within thirty days from the date of notification by the
State Auditor, the sheriff shall refund the amount to the person
redeeming and the purchaser is barred from any claim. Where,
pursuant to that section, the State Auditor has received from the
person redeeming and therefore delivered to the sheriff the sum of
$300 plus interest at the rate of one percent per month from
January 1 of the year following the sheriff's sale to the date of
the sale to the date of redemption, and the purchaser provides the
sheriff within thirty days from the date of notification
satisfactory proof of the expenses, and the amount of the expenses
is less than the amount paid by the person redeeming, the sheriff
shall refund the difference to the person redeeming.
§11A-3-26. Certificate of redemption issued by State Auditor;
recordation; disposition of redemption money.
(a) Upon payment of the sum necessary to redeem, the State
Auditor shall execute a certificate of redemption in quadruplicate,
which certificate shall:
(1) Specify the real estate redeemed, or the part thereof or
the interest in the real estate, as the case may be, together with
any changes in respect to the real estate which were made in the
landbook and in the record of delinquent lands;
(2) Specify the year or years for which payment was made; and
(3) State that it is a receipt for the money paid and a
release of the tax lien on the real estate redeemed.
(b) The original certificate shall be retained in the files in
the State Auditor's office, one copy shall be delivered to the
person redeeming, one copy to the sheriff and one copy to be
retained in the files of the clerk of the county commission. The
clerk shall record the certificate in a separate volume provided
for that purpose.
(c) The fee for issuing the certificate of redemption is $35,
of which $10 of that amount shall be deposited in the Courthouse
Facilities Improvement Fund created by section six, article twenty-
six, chapter twenty-nine of this code.
(d) All certificates of redemption issued by the State Auditor
in each year shall be numbered consecutively and shall be filed
with the clerk of the county commission. Reference to the year and number of the certificate shall be included in the notation of
redemption required in this section. No fee shall be charged by
the clerk for any recordation, filing or notation required by this
section.
§11A-3-27. Deed to purchaser; record.
(a) If the real estate described in the notice is not redeemed
within the time specified in the notice, then from April 1 of the
second year following the sheriff's sale until the expiration of
the lien evidenced by a tax certificate of sale issued by a sheriff
for the real estate as provided in section eighteen of this
article, the State Auditor or his or her deputy shall upon request
of the purchaser make and deliver to the clerk of the county
commission subject to the provisions of section eighteen of this
article, a quitclaim deed for the real estate in form or effect as
follows:
This deed made this _________ day of _____________, 20 ___, by
and between _________________, State Auditor, West Virginia, (or by
and between _______________, a commissioner appointed by the
circuit court of ______________ County, West Virginia) grantor, and
_____________, purchaser, (or __________________, heir, devisee or
assignee of _______________________, purchaser), grantee,
witnesseth, that:
Whereas, In pursuance of the statutes in such case made and
provided, _________________, Sheriff of ____________ County, (or
______________, deputy for ______________, Sheriff of ___________
County), (or ______________, collector of ______________ County), did, in the month of ____________, in the year 20 _____, sell the
tax lien(s) on real estate, hereinafter mentioned and described,
for the taxes delinquent thereon for the year (or years) 20 _____,
and ______________, (here insert name of purchaser) for the sum of
$___________, that being the amount of purchase money paid to the
sheriff, did become the purchaser of the tax lien(s) on such real
estate (or on ________ acres, part of the tract or land, or on an
undivided _____________ interest in such real estate) which was
returned delinquent in the name of ___________________; and
Whereas, The State Auditor has caused the notice to redeem to
be served on all persons required by law to be served therewith;
and
Whereas, The tax lien(s) on the real estate so purchased has
not been redeemed in the manner provided by law and the time for
redemption set in such notice has expired;
Now, therefore, the grantor, for and in consideration of the
premises and in pursuance of the statutes, doth grant unto
______________, grantee, his or her heirs and assigns forever, the
real estate on which the tax lien(s) so purchased existed, situate
in the county of _____________________, bounded and described as
follows: ______________________________
Witness the following signature: __________________________
State Auditor.
(b) Except when ordered to do so, as provided in section
twenty-eight of this article, the State Auditor may not execute and
deliver a deed more than sixty days after the person entitled to the deed delivers the same and requests the execution of the deed.
(c) For the execution of the deed and for all the recording
required by this section, a fee of $50 and the recording and
transfer tax expenses shall be charged, to be paid by the grantee
upon delivery of the deed. The deed, when duly acknowledged or
proven, shall be recorded by the clerk of the county commission in
the deed book in the clerk's office, together with any assignment
from the purchaser, if one was made, the notice to redeem, the
return of service of the notice, the affidavit of publication, if
the notice was served by publication, and any return receipts for
notices sent by certified mail.
(d) The State Auditor shall appoint employees of his or her
office to act as his or her designee to effect the purposes of this
section.
§11A-3-28. Compelling service of notice or execution of deed.
(a) If the State Auditor fails or refuses to prepare and serve
the notice to redeem as required in sections twenty-one and twenty-
two of this article, the person requesting the notice may, at any
time within two weeks after discovery of the failure or refusal,
but in no event later than sixty days following the date the person
requested that notice be prepared and served, apply by petition to
the circuit court of the county for an order compelling the State
Auditor to prepare and serve the notice or appointing a
commissioner to do so. If the person requesting the notice fails
to make application within the time allowed, he or she shall lose
his or her right to the notice, but his or her rights against the State Auditor under the provisions of section sixty-seven of this
article shall not be affected. Notice given pursuant to an order
of the court or judge shall be as valid for all purposes as if
given within the time required by section twenty-two of this
article.
(b) If the State Auditor fails or refuses to execute the deed
as required in section twenty-seven of this article, the person
requesting the deed may, at any time after such failure or refusal,
but not more than six months after his or her right to the deed
accrued, apply by petition to the circuit court of the county for
an order compelling the State Auditor to execute the deed or
appointing a commissioner to do so. If the person requesting the
deed fails to make an application within the time allowed, he or
she shall lose his or her right to the deed, but his or her rights
against the State Auditor under the provisions of section sixty-
seven of this article shall not be affected. Any deed executed
pursuant to an order of the court or judge shall have the same
force and effect as if executed and delivered by the State Auditor
within the time specified in section twenty-seven of this article.
(c) Ten days' written notice of every application must be
given to the State Auditor. If, upon the hearing of the
application, the court or judge is of the opinion that the
applicant is not entitled to the notice or deed requested, the
petition shall be dismissed at his or her costs; but if the court
or judge is of the opinion that he or she is entitled to the notice
or deed, then, upon his or her deposit with the clerk of the circuit court of a sum sufficient to cover the costs of preparing
and serving the notice, unless a deposit has already been made with
the State Auditor, an order shall be made by the court or judge
directing the State Auditor to prepare and serve the notice or
execute the deed, or appointing a commissioner for the purpose, as
the court or judge shall determine. If it appears to the court or
judge that the failure or refusal of the State Auditor was without
reasonable cause, judgment shall be given against him or her for
the costs of the proceedings; otherwise the costs shall be paid by
the applicant.
(d) Any commissioner appointed under the provisions of this
section shall be subject to the same liabilities as are provided
for the State Auditor. For the preparation of the notice to
redeem, he or she shall be entitled to the same fee as is provided
for the State Auditor. For the execution of the deed, he or she
shall also be entitled to a fee of $50 and the recording and
transfer expenses, to be paid by the grantee upon delivery of the
deed.
§11A-3-29. One deed for adjoining pieces of real estate within the
same tax district.
(a) 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 or she, his or her heirs or
assigns may request the State Auditor 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, she or
they may prefer.
(b) Every deed for two or more pieces of adjoining real estate
within the same tax district, or undivided interests therein, shall
describe each piece of real estate and each undivided interest
separately.
§11A-3-30. Title acquired by individual purchaser; action to
quiet title.
(a) Whenever the purchaser of any tax lien on any real estate
sold at a tax sale, his or her heirs or assigns has obtained a deed
for the real estate from the State Auditor or from a commissioner
appointed to make the deed, he or she or they shall acquire all
right, title and interest, in and to the real estate, as was, at
the time of the execution and delivery of the deed, vested in or
held by any person who was entitled to redeem, unless that person
is one who, being required by law to have his or her interest
separately assessed and taxed, has done so and has paid all the
taxes due on the real estate, or unless the rights of that person
are expressly saved by the provisions of section six of this
article or section two, three, four or six, article four of this
chapter.
(b) The tax deed shall be conclusive evidence of the
acquisition of title. The title acquired shall relate back to July
1 of the year in which the taxes, for nonpayment of which the tax
lien on the real estate was sold, were assessed.
(c) Any individual purchaser to whom a tax deed has been
issued may institute and prosecute actions to quiet title in any
real estate conveyed by the tax deed. The action may be maintained
for all or any one or more of the lots or tracts conveyed.
§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.
§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.