H. B. 4421
(By Delegate Amores)
[Introduced February 6, 2006; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact §11A-3-23a of the Code of West
Virginia, 1931, as amended, relating to establishing the
deadline for redeeming real estate sold for delinquent taxes
to the thirty-first day of March of the succeeding calendar
year.
Be it enacted by the Legislature of West Virginia:
That §11A-3-23a 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-3-23. 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 thereon was purchased by an individual may redeem at any
time before a tax deed is issued for the real estate,
but in no
case later than the thirty-first day of March of the succeeding
calendar year. In order to redeem, he or she shall pay to the
clerk of the county commission 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 the first day of January 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 title examination incident thereto, 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 a written opinion and certification thereon:
Provided, That the amount he or she shall be required to pay,
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 and any title
examination performed, shall not exceed two hundred dollars; and (4) all additional statutory costs paid by the purchaser. Where
the clerk has not received from the purchaser satisfactory proof of
the expenses incurred in preparing the notice to redeem, and any
examination of title 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 clerk
the sum of two hundred dollars plus interest at the rate of one
percent per month from the first day of January 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.
The person redeeming shall be given a receipt for the payment.
(b) 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 for 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.
NOTE: The purpose of this bill is to establish the deadline
for redeeming real estate sold for delinquent taxes to the thirty-
first day of March of the succeeding calendar year.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.