Senate Bill No. 442
(By Senators Kessler, Minard, Foster, Plymale, Chafin, D.
Facemire and White)
____________
[Introduced March 4, 2009; referred to the Committee on
Government Organization; and then to the Committee on Finance.]
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A BILL 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-3-30, §11A-3-31 and §11A-3-32 of the Code of West
Virginia, 1931, as amended, all relating to requiring the
State Auditor to perform the paper processing responsibilities
of all delinquent land sales instead of the clerk of the
county commission.
Be it enacted by the Legislature of West Virginia:
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-3-30, §11A-3-31 and §11A-3-32 of the Code of West Virginia, 1931, as amended, be amended and reenacted, all to read
as follows:
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE
AND UNAPPROPRIATED LANDS.
§11A-3-6. Purchase by sheriff, State Auditor, deputy commissioner
and clerk of county commission prohibited; coowner
free to purchase at tax sale.
(a) No 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 tax lien on any real estate at the tax sale or receive any
tax deed conveying such real estate. Any such officer so
purchasing shall forfeit $1,000 for each offense. The sale of any
tax lien on any real estate, or the conveyance of such real estate
by tax deed, to one of the 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 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 such interest without
being required to hold such tax lien or interest or interests under
any constructive trust. There shall be a prima facie presumption against the existence of any such constructive trust.
(c) Neither the State Auditor, any deputy commissioner of land
nor any assistant to a deputy commissioner shall directly or
indirectly become the purchaser or have any interest in the
purchase of any tax lien on any real estate at a tax sale or
receive any tax deed conveying that real estate.
§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.
As soon as the sale provided for 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)
19 20
, and sold in the month (or
months) of ,
19 20
, or suspended from sale, or
redeemed before sale, or certified to the Auditor.
The sheriff shall, at the foot of such 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)
19 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.
Except for the heading and the oath, the Tax Commissioner
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. and shall note each sale and
suspension, each redemption not previously noted, and each
certification on his record of delinquent lands The clerk, within
ten days after delivery of the list to him or her, shall transmit
the copy to the 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 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 such 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 for 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
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 , 19 20
, for the nonpayment of taxes charged thereon for the year (or
years) 19 20 .
Except for the heading, the Tax Commissioner State Auditor
shall prescribe the form of the receipt.
(b) 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.
(c) 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 thereof, when entered upon the delinquent lands
book of recorded with
the clerk of the county commission, shall
vest in the assignee or his
or her
legal representative all the
right and title of the original purchaser. The clerk shall be
entitled to a fee of two dollars $10 for the entry thereof.
§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 for 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 clerk of the county commission 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 clerk State Auditor of a fee for the endorsement in
the amount of two dollars $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 thereon for a period longer than eighteen
months after the original issuance thereof.
(b) All rights of a purchaser shall be deemed 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 for 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 county
clerk 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 clerk State Auditor shall also make proper
entries in his or her records. The clerk shall also present a
copy of every such certificate of cancellation to the sheriff who
shall enter the same 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 therein described. Failure to record the
certificate of cancellation does not extend the lien evidenced by
the certificate of sale. The sheriff and county clerk 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 clerk State Auditor to prepare and serve the
notice as provided in sections twenty-one and twenty-two of this
article; (2) provide the clerk 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 a written opinion and certification thereon documentation
used in the preparation of the list of those to be served with the
notice to redeem; (3) deposit, or offer to deposit with the clerk
State Auditor a sum sufficient to cover the costs of preparing and
serving the notice; and (4) 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 clerk of
the county commission State Auditor. For failure to meet these
requirements, the purchaser 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 clerk 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 county clerk under the seal of the county 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 the moneys so 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.
Whenever the provisions of section nineteen of this article have been complied with, the clerk of the county commission 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
_____________, 19 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, 19 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, 19 20 ____
........$__________
Amount of subsequent years taxes paid on the property, since
the sale, with interest to March 31, 19 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, 19 20 (insert year) following the
sheriff's sale to March 31, 19 20 ____ ........ $__________
Amount paid for other statutory costs (describe)
_____________________ ........ $___________
Total ................. $_____________
You may redeem at any time before March 31, 2000
_______________, by paying the above total less any unearned
interest.
Given under my hand this _____ day of __________,19 20 ____.
_________________________________________
Clerk of the county commission
of ___________________ County,
State of West Virginia
The clerk State Auditor for his or her service in preparing
the notice shall receive a fee of five dollars $10 for the original
and one dollar $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 clerk 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.
As soon as the clerk State Auditor has prepared the notice
provided for 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.
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. The notice shall be served on or before the thirtieth
day following the request for such notice.
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 such address by certified mail, return receipt requested.
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 such publication shall be the county in which such real
estate is located. If service by publication is necessary,
publication shall be commenced when personal service is required as set forth above, 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 such
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 clerk State Auditor in his or her office, together
with any return receipts for notices sent by certified mail.
§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. In order to
redeem, he or she shall pay to the clerk of the county commission
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 title
examination incident thereto 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 a written
opinion and certification thereon written documentation used for
the preparation of the list: Provided, That the amount he or she
the owner or other authorized person 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 $300;
and (4) all additional statutory costs paid by the purchaser.
Where the clerk State Auditor has not received from the purchaser
satisfactory proof of the expenses incurred in preparing the notice
to redeem, and any examination of title written documentation used
for the preparation of the list of those to be served with notice
to redeem 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 State
Auditor the sum of two hundred dollars $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.
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.
(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.
(c) The county clerk is authorized on behalf of the State
Auditor to accept the payment necessary to redeem any real estate
encumbered with a tax lien was purchased before a tax deed is
issued. Upon payment of the amount necessary to redeem, as provided by the State Auditor, the county clerk shall promptly
deliver to the State Auditor the redemption money paid and the name
and address of the person who redeemed the property. Upon
receiving payment from the county clerk the State Auditor shall
give the person redeeming the property a receipt for the payment
and, where applicable, a written report concerning the title of the
real estate.
§11A-3-24. Notice of redemption to purchaser; moneys received by
sheriff.
(a) Upon payment of the sum necessary to redeem, the clerk
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 clerk 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
and certified 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
clerk 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 clerk State
Auditor has delivered the redemption money to the sheriff pursuant
to section twenty-four of this article, the sheriff shall, upon
delivery receipt of the sum necessary to redeem, promptly notify
the purchaser, his or her heirs or assigns, by mail, of the fact of
the redemption and pay to the purchaser, 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 due and paid by the purchaser to the sheriff
at the sale; and (B) the amount of taxes, interest and charges due 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, 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 been incurred from January 1
of the year following the sheriff's sale to the date of redemption
in preparing for preparation of the list of those to be served with
notice to redeem and any title examination performed written
documentation used for 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, and any
title examination shall not exceed two hundred dollars $300; 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 county
clerk 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 clerk 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 title examination performed written
documentation used for preparation of the list in accordance with
section nineteen of this article, the clerk 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 title
examination incident thereto written documentation used for
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 clerk 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 title
examination incident thereto including written documentation used
for preparation of the list, in the form of receipts or other
evidence and therefore received from the purchaser as required by
that section and delivered to the sheriff 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 to
the date of the sale to the date of redemption, and the sheriff has
not received from the purchaser satisfactory proof of the expenses
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 clerk State Auditor has received from
the purchaser and therefore delivered to the sheriff the sum of two
hundred dollars $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 clerk
State Auditor shall execute a certificate of redemption in
duplicate quadruple, which certificate shall specify the real
estate redeemed, or the part thereof or the interest therein, as
the case may be, together with any changes in respect thereto which
were made in the landbook 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 tax lien on the real estate redeemed. The original
certificate shall be retained in the files in the clerk's State
Auditor's office, and 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
make any necessary changes in his record of delinquent lands and
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
$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.
(b) All certificates of redemption issued by the clerk State
Auditor in each year shall be numbered consecutively and shall be
filed by with 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 herein. 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.
If the real estate described in the notice is not redeemed
within the time specified therein, but in no event prior to April
1 of the second year following the sheriff's sale, the person entitled thereto shall thereafter but prior to the expiration of
the lien evidenced by a tax certificate of sale issued by a sheriff
for such 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 _____________, 19 20
___, by and between _________________, clerk of the county
commission of ______________________ County, 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 19 20 _____, sell
the tax lien(s) on real estate, hereinafter mentioned and
described, for the taxes delinquent thereon for the year (or years)
19 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 clerk of the county commission 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: __________________________
Clerk of the county commission of ___________________ County.
Except when ordered to do so, as provided in section
twenty-eight of this article, no clerk of the county commission the
State Auditor may not execute and deliver such a deed more than
thirty sixty days after the person entitled to the deed delivers the same and requests the execution thereof. Upon the clerk's
determination that the deed presented substantially complies with
the requirements of this section, the clerk shall execute the deed
and acknowledge the same, record the deed in the clerk's office and
deliver the original thereof to the purchaser.
For the execution of the deed and for all the recording
required by this section, a fee of seven dollars and fifty cents
$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 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.
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.
If the clerk of the county commission 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 such 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 clerk State Auditor to prepare
and serve the notice or appointing a commissioner to do so. If the
person requesting the notice fails to make such application within
the time allowed, he or she shall lose his or her right to the
notice, but his or her rights against the clerk 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.
If the clerk 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 clerk State Auditor to execute the deed
or appointing a commissioner to do so. If the person requesting
the deed fails to make such application within the time allowed, he
or she shall lose his or her right to the deed, but his or her
rights against the clerk 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 clerk State Auditor within the time specified in the preceding section.
Ten days' written notice of every such application must be
given to the clerk State Auditor. If, upon the hearing of such
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 such
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 such a deposit has already been made
with the clerk of the county commission State Auditor, an order
shall be made by the court or judge directing the clerk 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 clerk 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.
Any commissioner appointed under the provisions of this
section shall be subject to the same liabilities as are provided
for the clerk 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 clerk State Auditor. For the execution of the deed, he or she shall also be entitled to a fee of seven dollars and fifty
cents $50 and the recording and transfer expenses, to be paid by
the grantee upon delivery of the deed.
§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 shall have obtained
a deed for such real estate from the clerk of the county commission
State Auditor
or from a commissioner appointed to make the deed, he
or she
or they shall thereby acquire all such 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 such 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 thereon, or
unless the rights of such 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.
The tax deed shall be conclusive evidence of the acquisition
of such title. The title so 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.
(b) Any individual purchaser to whom a tax deed has been
issued may institute and prosecute actions to quiet title in any such real estate conveyed thereby. Such 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 clerk
State Auditor
shall invalidate the title acquired by
the purchaser unless such 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 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 hereinafter provided: (1) To the
general county fund, such part as represents costs paid out of such
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 therein specified, such 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. The amounts so determined shall be credited
as follows, for payment as hereinafter provided: (1) To the
Auditor, such part as represents state taxes and interest; and (2)
to the fund kept by the sheriff for each local taxing unit, such
part as represents taxes and interest payable to such unit.
(b) All amounts which under the provisions of this section
were so 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 such taxing unit.
(c) The Tax Commissioner, in cooperation with the land
department in the auditor's office,
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.
NOTE: The purpose of this bill is to require the State Auditor
to perform the paper processing responsibilities of all delinquent
land sales instead of the clerk of the county commission.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.