H. B. 2781
(By Delegates Reed, Manuel, Huffman, Whitman
Trump, Tribett and Faircloth)
(Originating in the House Committee on the Judiciary)
[March 30, 1993]
A BILL to amend and reenact sections ten and thirteen, article
two, chapter eleven-a of the code of West Virginia, one
thousand nine hundred thirty-one, as amended; and to amend
and reenact articles three and four of said chapter, all
relating to the sale of tax liens on land for which taxes
have become delinquent; and to the sale of escheated lands.
Be it enacted by the Legislature of West Virginia:
That sections ten and thirteen, article two, chapter
eleven-a of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted, and that
articles three and four of said chapter be amended and reenacted,
all to read as follows:
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-10. Sale of tax liens on real estate.
In addition to the methods for the collection of taxes
provided for in this article, tax liens on real estate may be
sold for the taxes assessed thereon in the manner prescribed in
article three of this chapter.
§11A-2-13. Publication and posting of delinquent tax lists.
A copy of each of the delinquent lists shall be posted at
the front door of the courthouse of the county at least two weeks
before the session of the county commission at which they are to
be presented for examination. At the same time a copy of each
list shall be published as a Class I-O 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. Only the aggregate amount of the taxes owed
by each person need be published. To cover the costs of
preparing, publishing and posting the delinquent lists, a charge
of ten dollars shall be added to the taxes and interest already
due on each item listed.
Any person whose taxes were delinquent on May first may have
his name removed from the delinquent lists prior to the time the
same is delivered to the newspapers for publication by paying to
the sheriff the full amount of the taxes and costs owed by such
person at the date of such redemption. The sheriff shall
collect a charge of only three dollars if redemption is made
before the list is delivered for publication. Costs collected by
the sheriff hereunder which are not expended for publication
shall be paid into the general county fund.
ARTICLE 3. SALE OF TAX LIENS AND ESCHEATED LAND.
§11A-3-1. Declaration of legislative purpose and policy.
In view of the paramount necessity of providing regular tax
income for the state, county and municipal governments,
particularly for school purposes; and in view of the further fact
that delinquent land not only constitutes a public liability, butalso represents a failure on the part of delinquent private
owners to bear a fair share of the costs of government; and in
view of the rights of owners of real property to adequate notice
and an opportunity for redemption before they are divested of
their interests in real property for failure to pay taxes or have
their property entered on the land books; and in view of the fact
that the circuit court actions heretofore required prior to
certain sales of delinquent lands are unnecessary and a burden on
the judiciary of the state; and in view of the state's need to
utilize all of its resources, there being no land which the
Legislature considers to be waste; and in view of the history of
the titles to lands in this state from which the Legislature
finds that all lands of the state designated prior to the
enactment of this article as unappropriated are merely land for
which ownership cannot readily be determined; and in view of the
Legislature's determination that county governments are the more
appropriate governmental entity for the control and disposition
of delinquent and escheated lands located within their
boundaries; now therefore, the Legislature declares that its
purposes in the enactment of this article are as follows: First,
to provide for the speedy and expeditious enforcement of the tax
claims of the state and its subdivisions; second, to provide for
the transfer of delinquent lands to those more responsible to, or
better able to bear, the duties of citizenship than were the
former owners; third, to secure adequate notice to owners of
delinquent property of the pending issuance of a tax deed;
fourth, to permit the county commissions of the various counties
of this state to sell, convey or otherwise dispose of such landswithout the necessity of proceedings in the circuit courts;
fifth, to reduce the expense and burden on the state and its
subdivisions of tax sales so that such sales may be conducted in
an efficient manner while respecting the due process rights of
owners of real property; sixth, in furtherance of the policy
favoring the security of land titles, to establish an efficient
procedure that will quickly and finally dispose of all claims of
the delinquent former owner and secure to the new owner the full
benefit of his purchase; seventh, to grant to the counties the
authority to control the disposition of delinquent and escheated
lands located within their boundaries.
§11A-3-2. Second publication of list of delinquent real estate;
notice.
(a) On or before September tenth of each year, the sheriff
shall prepare a second list of delinquent lands, which shall
include all real estate in his county remaining delinquent as of
September first, together with a notice of sale, in form or
effect as follows:
Notice is hereby given that tax liens for the following
described tracts or lots of land or undivided interests therein
in the County of ________________ which are delinquent for the
nonpayment of taxes for the year (or years) 19____, will be
offered for sale by the undersigned sheriff (or collector) at
public auction at the front door of the courthouse of the county,
between the hours of ten in the morning and four in the
afternoon, on the _____ day of _________________, 19____.
Tax liens on each unredeemed tract or lot, or each
unredeemed part thereof or undivided interest therein, will besold at public auction to the highest bidder for cash in an
amount which shall not be less than the taxes, interest and
charges which shall be due thereon to the date of sale, as set
forth in the following table:
Name of person Quantity Local Total amount of taxes,
charged of descrip- interest and charges
with taxes land tion due to date of sale
Any of the aforesaid tracts or lots, or part thereof or an
undivided interest therein, may be redeemed by the payment to the
undersigned sheriff (or collector) before sale, of the total
amount of taxes, interest and charges due thereon up to the date
of redemption.
Given under my hand this _____________ day of
_____________________, 19_____.
__________________________
Sheriff (or collector).
The sheriff shall publish the list and notice prior to the
sale date fixed in the notice as a Class III-O 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.
(b) In addition to such publication, no less than thirty
days prior to the sale the sheriff shall send a notice of such
delinquency and the date of sale by certified mail to the last
known address of each person whose taxes are delinquent and to
each person having a lien on real property upon which the taxes
are due, as disclosed by a statement filed with the sheriff
pursuant to the provisions of section three of this article:
Provided,
That in a case where one owner owns more than one
parcel of real property upon which taxes are delinquent, the
sheriff may, at his option, mail separate notices to the owner
and each lienholder for each parcel, or may prepare and mail to
the owner and each lienholder a single notice which pertains to
all such delinquent parcels. If he elects to mail only one
notice, that notice shall set forth a legally sufficient
description of all parcels of property on which taxes are
delinquent. In no event shall failure to receive the mailed
notice by the landowner or lienholder affect the validity of the
title of the property conveyed if it is conveyed pursuant to
section twenty-seven of this article.
(c)(1) To cover the cost of preparing and publishing the
delinquent list to the landowner, a charge of ten dollars shall
be added to the taxes, interest and charges already due on each
item and all such charges shall be stated in the list as a part
of the total amount due.
(2) To cover the cost of preparing and mailing notice to the
landowner and any lienholder, a charge of five dollars per
addressee shall be added to the taxes, interest and charges
already due on each item and all such charges shall be stated in
the list as a part of the total amount due.
(d) Any person, whose taxes were delinquent on September
first, may have his name removed from the delinquent list prior
to the time the same is delivered to the newspapers for
publication by paying to the sheriff the full amount of taxes and
costs owed by such person at the date of such redemption. In
such case, the sheriff shall include but three dollars of thecosts provided in this section in making such redemption. Costs
collected by the sheriff hereunder which are not expended for
publication and mailing shall be paid into the general county
fund.
§11A-3-3. Waiver of notice by person claiming lien.
Any person claiming a lien against real property shall be
deemed to have waived any right to notice provided by sections
two and twenty-six of this article unless he shall have filed a
statement declaring such interest with the sheriff. Such
statement shall be filed annually during the month of July.
Such statement shall be on a form prescribed by the tax
commissioner and shall include the name of the person charged
with taxes for the real property; the tax map and parcel number
of the property; a description of the interest claimed; and the
address to which notice is to be sent.
At least once a year prior to July first, the sheriff shall
publish a notice that any person claiming a lien against taxable
real property must file the annual statement required by this
section or such person will be deemed to have waived any right to
notice provided by the preceding section. The notice shall be
published as a Class I 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 land is located.
§11A-3-4. Redemption after second publication and before sale.
Any of the real estate included in the list described in
section two of this article may be redeemed at any time before
sale as provided in section eighteen, article two of thischapter.
§11A-3-5. Sale by sheriff.
The tax lien on each unredeemed tract or lot, or each
unredeemed part thereof or undivided interest therein shall be
sold by the sheriff at public auction to the highest bidder for
cash, between the hours of ten in the morning and four in the
afternoon on any Monday after the fourteenth day of October and
before the twenty-third of November:
Provided,
That no tax lien
for such unredeemed tract or lot or undivided interest therein
shall be sold upon any bid or for any sum less than the total
amount of taxes, interest and charges then due:
Provided,
however,
That at any such sale, the tax lien for each unredeemed
tract or lot, or undivided interest therein, shall be offered for
sale and sold for the entirety of such tract or lot or undivided
interest therein as the same is described and constituted as a
unit or entity in the list and notice prescribed in section two
of this article. If the sale shall not be completed on the day
designated in the notice for the holding of such sale, it shall
be continued from day to day between the same hours until
disposition shall have been made of all the land.
§11A-3-6. Co-owner free to purchase at tax sale; purchase by
sheriff and clerk of county commission prohibited.
(a) Any co-owner, except a coparcener, in the absence of
satisfactory proof of a fiduciary relationship, shall be entitled
to acquire by tax purchase for his own account the tax lien on
the interest of any, or all, of his co-owners 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 anyconstructive trust. There shall be a prima facie presumption
against the existence of any such constructive trust.
(b) No sheriff, clerk of the county commission, nor deputy
of either, 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 one thousand
dollars 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.
§11A-3-7. Suspension from sale; amended delinquent lists;
subsequent sale.
Whenever it shall appear to the sheriff that any real estate
included in the list has been previously conveyed by deed
pursuant to section twenty-seven of this article for taxes, or
that the tax lien thereon has been sold previously and not
redeemed, or that the tax lien thereon ought not to be sold for
the amount stated therein, he shall suspend the sale thereof and
report his reasons therefor to the county commission. If the
commission finds that the tax lien on the real estate ought not
to be sold, it shall so order; but if the commission finds that
the tax lien on the real estate ought to be sold for the amount
stated, or for a greater or less amount, it shall order the
sheriff to include such real estate in his next September list,
unless sooner redeemed.
In the event the list and notice of sale prescribed insection two of this article, shall not be published, posted and
completed in the manner provided by said section two, so that it
is impossible for that reason, or by reason of omission of any
necessary procedural act, for the sheriff to make sale of the tax
lien for the real estate embraced in said list pursuant to the
provisions of this chapter, then and in that event the sheriff
shall certify to the auditor, on or before the second day of
December following the month in which such sale should have been
held, an amended list or lists of such taxes which then remain
delinquent. The sheriff shall include the real estate in the
last-mentioned amended list or lists in his next September list,
unless sooner redeemed.
§11A-3-8. Purchase by county.
If no person present bids the amount of taxes, interest and
charges due on any real estate offered for sale, the sheriff
shall purchase the tax lien on behalf of the county for the
amount so due. No taxes levied against any lands for which a
county has purchased a tax lien pursuant to the provisions of
this section shall be payable until the same have been derived by
the county from the sale of a tax lien on such lands or from the
redemption of such lands.
§11A-3-9. Sheriff's list of sales, suspensions and redemptions;
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. 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...., and sold in the month (or
months) of ............, 19....., or suspended from sale, or
redeemed before sale.
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...., which were sold by me or
which were suspended from sale or redeemed before sale, 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
shall prescribe the form of the list.
§11A-3-10. Sheriff to account for proceeds; disposition of
surplus.
(a) The sheriff shall account for the proceeds of all sales
and redemptions included in such list in the same way he accounts
for other taxes collected by him, except that if the purchase
money paid for any property sold is in excess of the amount of
taxes, interest and charges due thereon, the surplus shall be
deposited in a special county fund to be known and designated as
the "sale of tax lien surplus fund," and disposed of as follows:
(1) In any case where the property was redeemed, such
surplus shall be distributed to the person or persons who
redeemed such property, or the heirs, devisees, legatees,
executors, administrators, successors or assigns thereof, if a
proper claim therefor is filed with the sheriff within two years
from and after the date of the sale; or
(2) If a claim as specified in subdivision (1) hereof is not
timely filed, or if there was no redemption, such surplus shall
be distributed to the person or persons who owned the property at
the time of the sale, or the heirs, devisees, legatees,
executors, administrators, successors or assigns thereof, if a
proper claim thereof is filed with the sheriff within three years
from and after the date of the sale; or
(3) If there be no proper claim filed under either
subdivision (1) or (2) hereof within the time limits aforesaid,
all claims to such surplus shall be barred and such surplus shall
be distributed by the sheriff in the manner provided by law for
the distribution of property taxes collected by him.
(b) All real estate included in the first delinquent list
sent to the auditor, and not accounted for in the list of sales,
suspensions and redemptions, shall be deemed to have been
redeemed before sale, and the taxes, interest and charges due
thereon shall be accounted for by the sheriff as if they had been
received by him before the sale.
§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, with a copy thereof, to the clerk of the countycommission. The clerk shall bind the original of such list in a
permanent book to be kept for the purpose in his office, and
shall note each sale and suspension, and each redemption not
previously noted, on his record of delinquent lands. The clerk,
within ten days after delivery of the list to him, shall transmit
the copy to the auditor, who shall note each sale, suspension and
redemption on the record of delinquent lands kept in his office.
(b) Any sheriff who fails to prepare and return the list of
sales, suspensions and redemptions within the time required by
this section shall forfeit not less than fifty nor more than five
hundred dollars, 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 cost.
§11A-3-12. Amendment of such list.
If the sheriff shall make any error or omission in the list
of sales, suspensions and redemptions returned to the clerk of
the county commission, he or any person interested may, within
six months after the sale, apply by petition to the county
commission for an order permitting or requiring amendment of the
list. Any person who might be prejudiced by the proposed
amendment must, if found within the county, be given at least ten
days' notice of such application. Upon proof of the error or
mistake the court shall make an order permitting or requiring the
sheriff to file an amended list with the clerk of the commission.
The sheriff shall thereupon prepare and deliver to the clerk ofthe commission the amended list and a copy thereof, with a copy
of the order of the commission permitting or requiring it to be
filed attached to the list and to the copy. The clerk shall
substitute the original of the amended list for the list already
in his office, and make the necessary corrections on his record
of delinquent lands. The clerk shall transmit the copy of the
amended list to the auditor who shall note the corrections on his
record of delinquent lands.
§11A-3-13. Publication by sheriff of sales list.
Within one month after completion of the sale, the sheriff
shall prepare and publish a list of all the sales made by him, in
form or effect as follows, which list shall be published as a
Class II-O 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.
List of tax liens on real estate sold in the county of
........................., in the month (or months) of
......................, 19....., for nonpayment of taxes thereon
for the year (or years) 19......, and purchased by individuals or
by the County of ........., West Virginia:
Name ofQuality
person Localof land Whole
chargeddescriptionQuantityfor which Name amount
with ofof landtax lien of paid by
taxes lands chargedis soldpurchaserpurchaser
The owner of any real estate listed above, or any other
person entitled to pay the taxes thereon, may, however, redeem
such real estate as provided by law.
Given under my hand this ................ day of
....................., 19.....
To cover the costs of preparing and publishing such list, a
charge of ten dollars shall be added to the taxes, interest and
charges already due on each item listed.
§11A-3-14. Title to tax lien acquired by county.
Upon such purchase on behalf of the county, title to the tax
lien on the real estate sold shall without any certificate of
sale be vested in the county, subject, however, to the right of
redemption provided by this chapter.
§11A-3-15. Purchase by individual at tax sale; certificate of
sale.
(a) If any person, being 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 any
real estate is offered for sale, the sheriff shall issue to him
a certificate of sale for the purchase money. The heading of the
certificate shall be:
Memorandum of tax lien on real estate sold in the county of
................. on this ............ day of ............,
19...., for the nonpayment of taxes charged thereon for the year
(or years) 19.....
Except for the heading, the tax commissioner shall prescribe
the form of the receipt.
(b) The certificate of sale shall describe the property on
which the tax lien was sold, the total amount of all taxes,
interest, penalties and costs paid for each each lot or tract,
and the rate of interest to which the purchaser shall be entitledupon redemption. The certificate shall also set forth columns
for subsequent taxes and costs. For each certificate so
delivered, the purchaser shall pay a fee of ten dollars, and such
amount shall be included in the costs described therein.
§11A-3-16. 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 the clerk of the county commission and in the sheriff's
records, shall vest in the assignee or his legal representative
all the right and title of the original purchaser. Both the
clerk and the sheriff shall be entitled to a fee of two dollars
for the entry thereof.
§11A-3-17. Subsequent tax payments by purchaser.
Any person desiring to pay any subsequent taxes on lands for
which he holds the certificates of sale shall produce such
certificates to the sheriff, who shall endorse the amount of such
subsequent taxes and the date of payment thereof in his records
upon the payment to the sheriff of a fee therefore in the amount
of two dollars. He shall also present such certificate to the
clerk of the county commission, who shall enter the amount of
such tax in his record of delinquent lands upon the payment to
the clerk of a fee therefore in the amount of two dollars.
§11A-3-18. Sale of subsequent tax liens.
Whenever any tax lien for any real estate has been sold at
a tax sale to an individual purchaser, and the tax on such real
estate for the year of the sale or for any subsequent year have
become delinquent, the sheriff shall include the real estate in
the delinquent lists of the proper year and shall sell anysubsequent tax liens therefor on the whole or a part thereof for
taxes as if the former sale had not occurred. The purchaser at
the first sale may, however, prevent the second sale by paying
the amount due, or he may redeem from the second sale. If the
purchaser bought only a part of the land at the first sale, he
may prevent a second sale thereof by paying the proportionate
part of the taxes assessed against the whole which are chargeable
to the part purchased.
§11-3-19. Transfer of certificate of sale by sheriff; counties
entitled to tax deeds.
(a) Whenever any tax lien on any lot or tract of land or
interest therein is purchased by or for the county at any tax
sale, and a certificate of sale is made to such county therefor,
the sheriff of such county may sell, assign, and deliver any such
certificate to any person who desires to purchase the same upon
payment to the sheriff of the amount for which said tax lien was
bid in by the county with interest and costs accrued thereon from
the date of sale, together with a fee for making such assignment
in the amount of ten dollars, or, for such sum as the county
commission may decide and authorize by order duly entered in the
recorded proceedings of such commission.
(b) Whenever any tax lien on any lot or tract of land or
interest therein thereon is purchased by or for a county, such
county shall be entitled to apply for and receive a tax deed in
like manner as is provided for individual purchasers at tax
sales.
§11A-3-20. Transfer of certificate of sale by counties.
Any county in this state having in its possession or underits control a certificate of sale resulting from the sale of a
tax lien on land for the nonpayment of taxes may assign, sell or
transfer such certificate in such manner, at such times, and on
such terms as may be determined by order of the county
commission. Thereafter, the county shall execute and deliver
such instruments as may be necessary to fully convey all of the
right, title and interest of the county in or to such
certificates.
§11A-3-20a. Required public sale of tax liens by counties.
No sale, assignment or transfer of a certificate of sale as
permitted by sections nineteen and twenty of this article shall
occur unless the sale is advertised and conducted in compliance
with the provisions of this subsection. A notice of such sale
shall be posted in a public place in the county courthouse at
least thirty days before the date of sale, which notice shall be
published during such thirty day period as a Class II-O 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.
Such notice shall reserve the right upon part of the county
commission to reject any or all bids which are less than the the
amount for which said tax lien was bid in by the county with
interest and costs accrued thereon from the date of sale,
together with a fee for advertising the sale described in this
section in the amount of ten dollars. Said notice shall be
substantially in the following form:
"NOTICE
Public notice is hereby given that the certificate of salefor the tax lien on the following real property acquired by the
County of .............., West Virginia, to wit:
(description of property)
will, according to law, be offered at public sale at the county
courthouse, ..............., West Virginia, on the....... day of
..............., 19....., at the hour of ............ to the
highest and best bidder. The county commission of said county
reserves the right to reject any or all bids which are less than
the amount for which said tax lien was bid in by the county at
the prior sheriff's tax sale on (date) ....................with
interest and costs accrued thereon from the date of said
sheriff's sale
.........................
County Clerk."
§11A-3-21. Limitations on tax certificates.
(a) No lien upon real property conveyed by a tax certificate
of sale issued by a sheriff on account of any delinquent property
taxes shall remain a lien thereon for a period longer than
fifteen years after the original issuance thereof, except as
provided in subsection (c) of this section. This section shall
not apply to any certificate of sale issued to and held by the
county; except that, in the event of an assignment of such tax
certificate of sale so issued to and held by such county, the
lien of such tax certificate or certificate of purchase shall
cease fifteen years after the date of its issuance subject only
to the provisions of subsection (c) of this section.
(b) No tax deed shall issue on any tax sale evidenced by taxcertificate certificate sale where such tax certificate or
certificate of purchase has ceased to be a lien pursuant to the
provisions of this section and application for such tax deed is
not pending at the time of the expiration of the limitation
period provided for in this section.
(c) In the event of an assignment of a tax certificate of
sale held by a county where such certificate is fifteen years old
at the time of assignment or will become fifteen years old within
one year from the date of such assignment, the assignee thereof
shall be entitled to a tax deed in the manner provided by law if
such assignee or other legal holder of such certificate
institutes proceedings to procure a tax deed by making a demand
upon the clerk for same, as provided by law, within one year from
the date of such assignment by the county.
(d) Whenever a lien conveyed by a tax certificate of sale
has expired by reason of the provisions of this section, the
sheriff shall immediately issue a certificate of cancellation
describing the real estate included in the certificate of
purchase or tax certificate and giving the date of cancellation;
and he shall also make proper entries in his records. He shall
also present every such certificate of cancellation to the county
clerk who shall enter the same in his records and file the same,
and such certificate and the record thereof shall be prima facie
evidence of the cancellation of the certificate of sale and of
the release of the lien of such certificate on the lands therein
described. Failure to record such certificate of cancellation
shall not extend the lien conveyed by the certificate of sale.
The sheriff and county clerk shall not be entitled to any feesfor the issuing of such certificate of cancellation nor for the
entries in their books made under the provisions of this
subsection.
§11A-3-22. Further public auctions of tax liens.
If any tax lien on a lot or tract of real estate was
purchased at a tax sale described in section five of this article
which has not been redeemed and which has not been sold or
assigned by the county for three consecutive years from said
sale, then such tax lien and any subsequent tax liens which may
attach to said property for delinquency may be sold or assigned
without any additional listing, advertising or notice otherwise
required by the provisions of this article requiring the same
prior to the public auction of such tax liens thereon.
§11A-3-23. What purchaser must do before he can secure deed.
(a) At any time after October thirty-first of the year
following the sale, and on or before December thirty-first of the
same year, the purchaser, his heirs or assigns, in order to
secure a deed for the real estate purchased, shall: (1) examine
the title in order to prepare a list of those to be served with
notice to redeem and request the clerk to prepare and serve the
notice as provided in sections twenty-five and twenty-six of this
article; (2) deposit, or offer to deposit, with the clerk a sum
sufficient to cover the costs of preparing and serving the
notice; and (3) 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. For failure to meet these requirements, the
purchaser shall lose all the benefits of his purchase.
(b)If the person requesting preparation and service of the
notice is an assignee of the purchaser, he shall, at the time of
the request, file with the clerk a written assignment to him 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 therein, sold for delinquent taxes
is lost or wrongfully withheld from the rightful owner thereof
and such land or interest has not been redeemed, the county
commission may receive evidence of such loss or wrongful
detention and, upon satisfactory proof of such fact, may cause a
certificate of such proof and finding, properly attested by the
county clerk under the seal of the county, to be delivered to
such rightful claimant, and a record thereof shall be duly made
by the county clerk in the recorded proceedings of the
commission.
§11A-3-24. Refund to purchaser of payment made at sheriff's
sale where property is subject of an erroneous
assessment or is otherwise nonexistent.
If, after payment of the amount bid at a sheriff's sale and
upon the examination of title, as required by section
twenty-three of this article, the purchaser discovers that the
property purchased at such sale is the subject of an erroneous
assessment or is otherwise nonexistent, such purchaser shall
submit the certificate of an attorney at law that the property is
the subject of an erroneous assessment or is otherwise
nonexistent, whereupon the sheriff shall cause the moneys so paid
to be refunded. Upon refund, the sheriff shall inform theassessor of the erroneous assessment for the purpose of having
the assessor correct said error.
§11A-3-25. Notice to redeem.
Whenever the provisions of section twenty-three of this
article have been complied with, the clerk of the county court
shall thereupon prepare a notice in form or effect as follows:
To...................................
You will take notice that ............, the purchaser (or
............, the assignee, heir or devisee of ............, the
purchaser) of the 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...., has requested that you be notified that a
deed for such real estate will be made to him on or after the
first day of April, 19...., 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 thirty-first, will be as
follows:
Amount paid sheriff at sale, with interest to March 31st
............ $...........
Amount of taxes paid on the property, since the sale, withinterest to March 31st .............. $...........
Amount paid for title examination .............
$...........
Amount paid for preparation of list of those to be served,
and for preparation and service of the notice ............
$............
Amount paid for other statutory costs
(describe).............
$...........
Total ........... $............
You may redeem at any time before March thirty-first by
paying the above total less any unearned interest.
Given under my hand this ......... day of ................,
19.....
............................................
Clerk of the County Commission
of .................................... County,
State of West Virginia
The clerk for his service in preparing the notice shall
receive a fee of ten dollars for the original and two dollars for
each copy required. Any costs which must be expended in addition
thereto for publication, or service of such notice in the manner
provided for serving process commencing a civil action, or for
service of process by certified mail, shall by charged by the
clerk. All costs provided by this section shall be included
redemption costs and included in the notice described herein.
§11A-3-26. Service of notice.
As soon as the clerk has prepared the notice provided for insection twenty-five of this article, he shall cause it to be
served upon all persons named on the list generated by the
purchaser pursuant to the provisions of section twenty-three 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 tenth day
following the request for such notice.
If any person entitled to notice is a non-resident of this
state, whose address is known to the purchaser, he 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 non-resident 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-O 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 in hisoffice, together with any return receipts for notices sent by
certified mail.
§11A-3-27. Deed to purchaser; record.
If the real estate described in the notice is not redeemed
within the time specified therein, the person entitled thereto
shall make and deliver to the clerk of the county commission at
any time thereafter a deed for such real estate in form or effect
as follows:
This deed made this ......... day of ..........., 19...., 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...., sell the
tax lien(s) on real estate, hereinafter mentioned and described,
for the taxes delinquent thereon for the year (or years) 19....,
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 such real estate (or of
........ acres, part of the tract or land, or of 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 statute, doth grant unto
........., grantee, his 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 sections
twenty-eight of this article or section eight, article four of
this chapter, no clerk of the county commission shall execute and
deliver such a deed more than six months 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 ten dollars 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 his office, together
with the report or plat and description, the assignment from the
purchaser, if one was made, the notice to redeem, the return of
service of such notice, the affidavit of publication, if the
notice was served by publication, and any return receipts for
notices sent by registered mail.
§11A-3-28. Compelling service of notice or execution of deed.
If the clerk of the county court fails or refuses to prepare
and serve the notice to redeem as required in sections
twenty-five and twenty-six of this article, the person requesting
the notice may, at any time within two weeks after such failure
or refusal, apply by petition to the circuit court of the county
for an order compelling the clerk 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 shall lose his right to the notice, but his rights
against the clerk under the provisions of section thirty-eight 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-six of this
article.
If the clerk 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 right to the deed
accrued, apply by petition to the circuit court of the county for
an order compelling the clerk to execute the deed or appointinga commissioner to do so. If the person requesting the deed fails
to make such application within the time allowed, he shall lose
his right to the deed, but his rights against the clerk under the
provisions of section thirty-eight 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 within the time specified in the preceding
section.
Ten days' written notice of every such application must be
given to the clerk. 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 costs; but if the court or judge is of the
opinion that he is entitled to such notice or deed, then, upon
his 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, an order shall be made by the
court or judge directing the clerk 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 appear to
the court or judge that the failure or refusal of the clerk was
without reasonable cause, judgment shall be given against him 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. For the preparation of the notice to redeem, heshall be entitled to the same fee as is provided for the clerk.
For the execution of the deed, he shall also be entitled to a fee
of ten dollars, to be paid by the grantee upon delivery of the
deed.
§11A-3-29. One deed for separate purchases.
Whenever one purchaser at the tax sale has purchased tax
liens on two or more pieces of real estate, or undivided
interests therein, charged to the same person, or persons, with
taxes for the same year, or years, he, his heirs or assigns, may
request the clerk of the county court to execute a separate deed
for each piece of real estate, or undivided interest therein, or
separate deeds for some and one deed for the remainder, or one
deed for all, as he or they may prefer. Every deed for two or
more pieces of real estate, 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 heirs or assigns, shall have
obtained a deed for such real estate from the clerk of the county
commission or from a commissioner appointed to make the deed, he
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 interest separately assessed and taxed, has
done so and has paid all the taxes due thereon, or unless therights of such person are expressly saved by the provisions of
section six of this article or sections two, three, four or nine,
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 first 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 shall invalidate the title acquired by the purchaser unless
such irregularity, error or mistake is, by the provisions of
sections section six of this article or sections two, three or
four, article four of this chapter, expressly made ground for
instituting a suit to set aside the sale or the deed.
This and the preceding section are enacted in furtherance of
the purpose and policy set forth in section one of this article.
§11A-3-32. Disposition of certificates held by counties.
(a) In all cases where a tax lien on real estate has been
purchased by or on behalf of the county at tax sales and the
county has held the certificate of sale for three years or more,
the county commission may apply for and receive a tax deed in
like manner as is provided by law in the case of delinquent taxsale certificates held by individuals. The county commission,
whenever the county becomes entitled to a tax deed, may cause its
clerk to issue serve, and publish notices, pursuant to law, of
application for such tax deed in like manner as in the case of
individual certificate holders.
(b) In cases where the county has held the tax certificate
for five years or more and such real estate is not located within
the limits of any incorporated town or city within the said
county, the clerk may, at the request of the county commission,
include in one tax deed therefor any or all separate parcels of
real estate for which it holds tax sale certificates for sales in
any one year.
(c) Upon making application in the case of tax certificates
held by the counties for five years or more, the clerk shall not
be required to give the notice that a request or demand for tax
deed has been made upon him provided for in section twenty-five
of this article. The clerk, in lieu of such notice, at least
sixty days before the day said tax deed issues, shall give notice
by registered or certified mail, addressed to the last known
residence of the person in whose name the real estate is assessed
for the years during which said taxes have not been paid, that a
tax deed has been applied for on the particular described
property and that said tax deed will issue on a day certain. The
clerk shall also post in a public place in the county courthouse,
at least sixty days before said deed issues, a notice stating
that a deed will be issued to the county on the real estate
described in said notice. Said notice shall contain the name of
the person to whom the property is assessed together with thedate said tax deed will issue.
(d) In all cases, the owner of the property shall have the
right of redemption of the property as provided by law.
(e) Any tax deed, when issued to the county, shall be duly
recorded, but no fee shall be required to be paid therefor.
Thereafter, the county commissioner shall list such property for
sale and post such list in the county courthouse and, out of the
county general fund, may make such essential repairs thereon and
pay such premiums for fire insurance as are necessary for the
protection and preservation of any improvements on such property.
The county commission, after a county has acquired such tax deed,
in its discretion, may institute and prosecute suits to quiet the
title in any such real estate so acquired under such tax deed.
(f)(1) In all cases where a tax lien on real property has
been purchased by or on behalf of the county at a tax sale and
the county has held the certificate of sale for thirty years or
more without obtaining a tax deed as provided in this section,
then such certificate may be declared void and of no effect.
(2) It is the duty of the clerk of the county commission at
least once each year to prepare and present, at any regular or
special meeting of the county commission, a list of all tax liens
on all real property purchased by or on behalf of the county and
all certificates of sale relating thereto, which certificates
have been held by the county for thirty years or more without
obtaining a deed or being otherwise disposed of under this
article.
(3) Upon being presented with such list, the county
commission shall determine that the tax liens were purchased byor on behalf of the county, that such certificates of sale
relating thereto have been held by the county for thirty years or
more, and that no tax deed has been obtained or applied for as
provided in this section. Upon making such determination, the
county commission, may declare that such certificates are void,
and an order to that effect shall be duly entered in the recorded
proceedings of the board, which order shall direct the clerk and
the sheriff to cancel such certificates of sale.
(4) Upon receipt of an order of the county commission
declaring that any certificates of sale are void, the clerk and
the sheriff shall record said order in his records and shall
cancel all such certificates specified in said order.
(5) Any civil action concerning a determination and
declaration by a county commission made pursuant to this
subsection (f) shall be commenced within one year after the date
of the commission's order, or said action shall be forever
barred.
§11A-3-33. Appraisal - county may rent or sell.
(a) Whenever such real estate is conveyed by the clerk to
the county by tax deed pursuant to the provisions of this
article, the county commission shall have the power to rent,
lease, sell, or otherwise convey such property so acquired as
provided in this section.
(b) Whenever such real estate is leased by the county
commission of such county, it shall be leased for the best cash
rental obtained, considering the condition and location of such
real estate, in the discretion of the county commission; but no
lease shall be for a period exceeding five years.
(c)(1) Any such real estate so conveyed to the county may be
sold at public sale by the county commission:
Provided,
That no
such real estate may be sold unless the sale is advertised and
conducted in compliance with the provisions of this subsection.
Prior to offering such property for sale, the county commission
shall obtain from the assessor a certificate as to the current
actual value and valuation for assessment of the same, which
shall be provided by the assessor. A notice of such sale shall
be posted in a public place in the county courthouse at least
thirty days before the date of sale, which notice shall be
published during such thirty day period as a Class II-O 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.
Such notice shall reserve the right upon part of the county
commission to reject any or all bids which are less than the
value determined by the assessor. Said notice shall be
substantially in the following form:
"NOTICE
Public notice is hereby given that the following real
property acquired by the County of .............., West Virginia,
by tax deed, to wit:
(description of property)
will, according to law, be offered at public sale at the county
courthouse, ..............., West Virginia, on the....... day of
..............., 19....., at the hour of ............ to the
highest and best bidder. The county commission of said county
reserves the right to reject any or all bids which are less thanthe current actual value fixed by the county assessor.
.........................
County Clerk."
(2) Such real estate may be sold at public sale when and if
the county commission receives a bid for any lots or parcels
which in the discretion of the county commission is a sufficient
purchase price. Such real estate may be sold in such lots or
parcels and upon such terms of payment as the county commission
deems acceptable, but no deed shall be issued until the purchaser
has made payment in full. Upon written application of any
person, the county commission shall, except as otherwise provided
herein, offer for sale the property requested by such person to
be sold. No parcel shall be divided for the purpose of sale
unless the county commission specifically permits such division.
The county commission, in its discretion, may decline and refuse
to offer for sale any lots or parcels as it may determine to be
useful or necessary for present or future public projects. The
county commission may, prior to the sale of any lot or parcel,
reserve or grant streets, alleys, or roads or utilities or other
easements, public or private, under such terms and conditions as
it may deem advisable and may rent or lease any lot or parcel
retained for present or future public projects to any person,
political subdivision, or municipality.
(d) A private, nonprofit, charitable corporation,
incorporated in this state, which has been certified as a
nonprofit corporations pursuant to the provisions of §501(c)(3)
of the federal Internal Revenue Code, as amended, which has asits principal purpose the construction of housing or other public
facilities, and which notifies the county commission of an
intention to bid and subsequently submits a bid that is not more
than five percent lower than the highest bid submitted by any
person or organization which is not a private, nonprofit,
charitable corporation, incorporated in this state, which has
been certified as a nonprofit corporations pursuant to the
provisions of §501(c)(3) of the federal Internal Revenue Code, as
amended, and which has as its principal purpose the construction
of housing or other public facilities, shall be sold the property
offered for sale by the county commission pursuant to the
provisions of this section at the public auction as opposed to
the highest bidder.
The nonprofit corporation referred to in this section does
not include a business organized for profit, a labor union, a
partisan political organization or an organization engaged in
religious activities and it does not include any other group
which does not have as its principal purpose the construction of
housing or public facilities.
(e) Any such deed shall be executed by no less than a
majority of the county commission, but such deed shall be issued
without covenants of warranty.
(f) The proceeds of the sale, after payment of all expenses
thereof, shall be deposited in the general fund of the county.
§11A-3-34. Sheriff to keep proceeds in separate accounts;
disposition.
The sheriff shall keep in a separate fund the proceeds of
all redemptions and sales paid to him under the provisions ofthis chapter. Out of the total proceeds of each suit he 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; 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.
All amounts which under the provisions of this section were
so credited by the sheriff to the auditor shall be paid to him
semiannually; and those credited to the various local taxing
units shall be transferred semiannually by the sheriff to the
fund kept by him for each such taxing unit.
The tax commissioner, in cooperation with the land
department in the auditor's office, shall prescribe the form ofthe records to be kept by the sheriff for the purposes of this
section, and the method to be used by him in making the necessary
pro rata distributions.
§11A-3-35. Disposition of lands heretofore purchased by or
forfeited to state; waste and unappropriated lands;
confirmation of prior conveyances.
(a)(1) All lands which have been heretofore purchased by the
state at a tax sale pursuant to the provisions of any prior
enactment of article three of this chapter and which have not
been redeemed from the auditor or certified to the circuit court
for sale as provided in any prior enactment of of this chapter;
and
(2) All lands which have heretofore been forfeited to the
state pursuant to the provisions of any prior enactment of this
chapter, and which have not been certified to the circuit court
for sale pursuant to such article; and
(3) All lands which have heretofore been certified to the
circuit court for sale by the deputy commissioner pursuant to the
provisions of any prior enactment of this chapter; and
(4) All lands subject to sale under any court order entered
in any action for the sale thereof pursuant to the provisions of
any prior enactment of this chapter which have not yet been sold
pursuant to such order; and
(5) All lands which have heretofore been determined to be
waste and unappropriated lands pursuant to the provisions of any
prior enactment of this code, shall be reported by the auditor to
the assessor of the county in which the lands are situated for
reentry on the land books. Such lands shall be reentered on theland books in the name of the person charged with taxes on the
land at the time of purchase by the state, and charged with all
unpaid taxes thereon, including those taxes which have accrued
since such purchase by the state, and all costs charged to such
lands arising from the tax sale and purchase by the state. Lands
heretofore determined to be waste and unappropriated lands shall
be entered on the land books as the property of person or persons
unknown and assessed and levied upon as are other lands. All
such lands shall then be subject to disposition pursuant to this
article.
(b) All actions heretofore instituted by the deputy
commissioners pursuant to the provisions of any prior enactment
of article four of this chapter, which have not been reduced to
judgment for the sale of all lands listed in such suits, are
hereby dismissed, and the lands listed in such suits shall be
reported by the auditor to the assessor of the county in which
the lands are situated for reentry on the land books. Such lands
shall be reentered on the land books in the name of the person
charged with taxes on the land at the time of purchase by the
state, and charged with all unpaid taxes thereon, including those
taxes which have accrued since such purchase by the state, and
all costs charged to such lands arising from the tax sale and
purchase by the state. Such lands shall then be subject to
disposition pursuant to this article.
(c) Any circuit court in which an action described in this
section is pending shall make all necessary orders for such
discontinuance and dismissal.
(d) The auditor shall report all lands required to bereported pursuant to the provisions of this section on or before
the thirtieth day of June, one thousand nine hundred ninety-four.
(e) All sales of lands which resulted in subsequent
conveyances of title thereto, and orders or decrees adjudicating
title made in any circuit court actions which resulted in
subsequent conveyances of title, which became final prior to the
effective date of this enactment for the sale of lands for the
benefit of the school fund are hereby confirmed. All sheriff
sales of lands which resulted in subsequent conveyances of title
thereto as the result of the delinquency in the payment of taxes
therefor which became final prior to the effective date of this
enactment are hereby confirmed. Whatever right, title or
interest the state or any person having the right to redeem the
same had in any such lands shall be deemed to have vested in the
purchaser, grantee or transferee thereof. Notwithstanding any
irregularity, error or mistake in such action or in the tax
enforcement proceedings prior thereto, such title shall not
hereafter be subject to attack. This paragraph is enacted in
furtherance of the purpose and policy set forth in section one,
article three of this chapter.
§11A-3-36. Land record in auditor's office.
The auditor shall keep in his office the permanent record of
all forfeited, delinquent, escheated, and waste and
unappropriated lands prepared prior to the effective date of this
enactment. The auditor shall prepare and keep in his office a
permanent record of all delinquent and escheated lands. The
record shall as to every tract or lot listed set forth the
information available as to quantity, local description, and thename of the former owner and the respective dates of delinquency
and sale of the tax lien thereon, or escheat, as the case may be.
The record shall be prima facie evidence of all matters required
by this section to be set forth therein, including the
correctness of the description of lands as delinquent or
escheated.
§1A-3-37. Disposition of escheated lands.
The auditor shall report all escheated lands to the county
commission of the county in which such lands are situated.
Thereafter, the lands shall be sold. The sale shall be conducted
in a manner which substantially conforms with the provisions for
the sale of lands set forth in subsection (c), section
thirty-three of this article:
Provided,
That no county
commission may refuse to offer any escheated land for sale, nor
shall any county upon sale convey less title thereto than that
which escheated. The sale shall be conducted within ninety days
after the same has been reported by the auditor to the assessor,
and if there be no purchase at such sale, the land shall be
offered for private sale thereafter until sold.
§11A-3-38. Right of creditor of former owner of escheated land;
disposition of sale proceeds.
Any surplus proceeds arising from the sale of escheated
land, after the payment of all expenses of the sale thereof, may
be applied for by the creditors of the decedent if application is
made to the county commission that sold the land within one year
after the date of confirmation of said sale. Upon proper
application to the commission within such time, such surplus may
be applied to the satisfaction of the claims of creditors of thedecedent who had a lien on the land at the time of his death, or
who, being general creditors, have properly proved their claims
against his estate and have been unable to obtain payment out of
the personalty. In the disposition of such surplus, due
preference shall be given to lien creditors. Any part of such
surplus thereafter remaining shall be paid by the sheriff to the
auditor for credit to the general school fund.
§11A-3-39. Disposition of nonentered lands.
It is the duty of the owner of land to have his land entered
for taxation on the land books of the appropriate county, have
himself charged with the taxes due thereon, and pay the same.
Where any land is discovered which have not been entered on the
land book, the same shall been entered thereon. The owner
thereof shall be liable for all prior real estate taxes thereon,
including interest, which would have been due and payable
therefor, as determined by the assessor, had the land been
entered on the land book:
Provided,
That the owner shall not be
liable for more than the taxes and interest which would have
become due and payable during the ten years immediately preceding
the date the land was entered on the land book. Except for any
taxes for the current year which would not otherwise be
delinquent, all such prior taxes shall be delinquent upon
discovery and disposition of the tax lien or liens therefor shall
be the same as the disposition of tax liens on delinquent lands
which had been entered on the land book under the provisions of
this chapter.
§11A-3-40. Liability of officer failing to perform duty;
penalty.
If any officer mentioned in this article shall fail or
refuse to perform any duty required of him, he and the sureties
on his official bond shall be liable in an action on the bond for
such damages as may be sustained by any person by reason of such
failure. In addition to this liability, he shall forfeit not
less than twenty-five nor more than one hundred dollars for each
failure or refusal, unless a different penalty is imposed by the
provisions of this article.
ARTICLE 4. REMEDIES AND REDEMPTIONS FROM SALE OF TAX LIENS.
§11A-4-1. Declaration of legislative purpose.
In furtherance of the policy declared in section one,
article three of this chapter, it is the intent and purpose of
the Legislature to provide reasonable opportunities for
delinquent taxpayers to protect their interests in their lands
and to provide reasonable remedies in certain circumstances for
persons with interests in delinquent and escheated lands.
§11A-4-2. Right to set aside sale or deed when all taxes paid
before sale.
Any owner of real estate for which a tax lien was sold for
nonpayment of taxes pursuant to the provisions of article three
of this chapter, when all taxes thereon had in fact been paid
before the sale, his heirs and assigns, or the person who paid
the taxes, may, before the expiration of three years following
the sale, whether the sale was to an individual or to the county,
institute a civil action to set aside the sale and to enjoin the
proper official from taking any further steps in the procedure
provided in this and the following article, or, if a deed has
been delivered to the purchaser, before the expiration of threeyears following the delivery of the deed, institute a civil
action to set aside the deed. If such action is instituted by or
on behalf of the owner of an undivided interest which was
included in a group assessment but which was separately redeemed
as provided in section eighteen, article two of this chapter, the
sale or the deed shall be set aside only insofar as it affects
his interest.
§11A-4-3. Right to set aside deed improperly obtained.
Whenever the clerk of the county court has delivered a deed
to the purchaser after the time specified in section twenty-seven
of article three of this chapter, or, within that time, has
delivered a deed to a purchaser who was not entitled thereto
either because of his failure to meet the requirements of section
twenty-three of said article three, or because the property
conveyed had been redeemed, the owner of such property, his heirs
and assigns, or the person who redeemed the property, may, before
the expiration of three years following the delivery of the deed,
institute a civil action to set aside the deed. No deed shall be
set aside under the provisions of this section, except in the
case of redemption, until payment has been made or tendered to
the purchaser, or his heirs or assigns, of the amount which would
have been required for redemption, together with any taxes which
have been paid on the property since delivery of the deed, with
interest at the rate of twelve percent per annum.
§11A-4-4. Right to set aside deed when one entitled to notice
not notified.
If any person entitled to be notified under the provisions
of section twenty-six of article three of this chapter is notserved with the notice as therein required, and does not have
actual knowledge that such notice has been given to others in
time to protect his interests by redeeming the property, he, his
heirs and assigns, may, before the expiration of three years
following the delivery of the deed, institute a civil action to
set aside the deed. No deed shall be set aside under the
provisions of this section until payment has been made or
tendered to the purchaser, or his heirs or assigns, of the amount
which would have been required for redemption, together with any
taxes which have been paid on the property since delivery of the
deed, with interest at the rate of twelve percent per annum.
§11A-4-5. On whose behalf suits instituted; decree when deed
set aside.
Any civil action instituted under the provisions of sections
two, three or four of this article by a person other than the
former owner, his heirs or assigns, must be brought on his or
their behalf. Whenever the deed in such case is set aside, the
decree shall be that all the right, title and interest of the
former owner, his heirs or assigns, is revested in him or them.
§11A-4-6. Redemption from purchase by individual; receipt; list
of redemptions; lien.
After the sale of any tax lien on any real estate pursuant
to article three of this chapter, 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 therefor. In
order to redeem, he must pay to the purchaser, his heirs or
assigns, the following amounts: (1) The amount of purchase moneypaid to the sheriff, with interest at the rate of one and
one-half percent per month from the date of sale. (2) All other
taxes thereon, which have since been paid by the purchaser, his
heirs or assigns, with interest at the rate of one and one-half
percent per month from the date of payment. (3) Such additional
expenses as may have been incurred in procuring the examination
of the title in order to prepare the list of those to be served
with notice and giving the notice required by sections
twenty-five and twenty-six of article three of this chapter, with
interest at the rate of one and one-half percent per month, but
the amount he shall be required to pay for the expenses incurred
for the title examination and the preparation of the list of
those to be served with notice to redeem, required by section
twenty-three of this article, shall not exceed one hundred
dollars from the date the same was paid.
The person redeeming shall be given duplicate receipts for
the payment. If the purchaser, his heirs or assigns, shall
refuse or fail to sign and give such receipts when lawfully
required to do so, he or they shall pay to the person redeeming
twice the amount of such payment, which may be recovered by
action on the case in any court of competent jurisdiction. One
of such receipts shall be filed with the clerk of the county
commission on or before the day on which the right to redeem
expires. The clerk shall endorse on both receipts the fact and
time of such filing, and shall note the fact of redemption on his
record of delinquent lands. If the receipt is not filed on or
before such date, the redemption shall be void as to creditors
and subsequent bona fide purchasers from the purchaser, his heirsor assigns. If, however, the receipt is filed after the date
required, it shall operate as notice from and after the date of
filing. In April of each year the clerk of the county commission
shall prepare and certify to the auditor a list of all
redemptions from sales to individual purchasers, which have not
been included in any former list.
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 to redeem the tax lien on all of such real estate when it
belongs in whole or in part to some other person, shall have a
lien on the interest of such other person for the amount paid to
redeem such interest. He shall lose his right to the lien,
however, unless within thirty days after payment he shall file
with the clerk of the county commission his claim in writing
against the owner of such interest, together with the receipt
provided for in this or section seven of this article. The clerk
shall docket the claim on the judgment lien docket in his office
and properly index the same. Such lien may be enforced as other
judgment liens are enforced.
§11A-4-7. Payment of redemption money to clerk.
Whenever the purchaser, his heirs or assigns shall refuse to
accept payment of the redemption money, or cannot be found or
does not reside in the county, payment may be made to the clerk
of the county commission at any time before the right to redeem
expires. The clerk shall issue duplicate receipts, one to be
filed by him in his office, and shall note the fact of redemption
on his record of delinquent lands. The clerk shall forthwithnotify the purchaser by mail of such redemption.
§11A-4-8. Contest of redemption by payment to clerk.
If the purchaser, his heirs or assigns, dispute the right to
redeem of the person making payment to the clerk as provided in
section seven of this article, he or they may, within one year
after payment to the clerk, give to such person, or to his heirs,
or personal representative, notice in writing of such dispute,
requiring him or them to appear before the circuit court of the
county, on a day to be named in the notice, and prove that the
person who made the payment had a right to redeem. Such notice
shall be served at least ten days before the day on which it is
returnable, and if the party served fails to appear, or if he
appears and fails to prove the right to redeem, the court shall
enter an order cancelling the redemption and, if the period of
redemption has then expired and all other conditions of section
twenty-three, article three of this chapter have been complied
with, directing the clerk to execute and deliver to the
purchaser, or his heirs or assigns, a deed for the property. If
the other conditions have not been complied with, the court may
enter an order allowing reasonable additional time for
compliance, authorizing, as a substitute for the notice required
by section twenty-five of said article three, preparation and
service of a notice to redeem within ninety days, and directing
the clerk to execute the deed upon the expiration of such period
of redemption. Any deed executed pursuant to an order of the
court provided for in this section shall have the same force and
effect as if executed and delivered within the time specified in
section twenty-seven of said article three. The clerk of thecounty commission shall enter such order on his record of
delinquent lands and shall return the money to the person who
made the payment, or to his personal representative. If,
however, the decision is that such person had the right to
redeem, the clerk shall pay the money to the purchaser, or his
heirs or assigns.
If the purchaser, his heirs or assigns, admit the right to
redeem but claim that the sum paid the clerk was insufficient, he
or they may upon similar notice have the sufficiency of the
payment determined by the court. If the person redeeming fails
to appear or if the decision is that the sum paid was
insufficient, the court shall, unless such additional amount as
may be found to be due is paid within thirty days, enter an order
cancelling the redemption, and shall also enter such further
appropriate orders as are authorized to be entered under the
preceding paragraph. If the sum is found to have been
sufficient, the court shall make such orders as are appropriate
when the right to redeem is sustained under the preceding
paragraph of this section.
§11A-4-9. Redemption by persons under disability from purchase
by individual.
In addition to and notwithstanding any other provisions of
this article, any infant or mentally incapacitated person whose
real estate was, during such disability, conveyed by tax deed
pursuant to this chapter to an individual purchaser, may redeem
such real estate by paying to the purchaser, or his heirs or
assigns, before the expiration of one year after removal of the
disability, but in no event more than twenty years after the deedwas obtained, the amount of the purchase money, together with the
necessary charges incurred in obtaining the deed, and any taxes
paid on the property since the sale, with interest on such items
at the rate of twelve percent per annum from the date each was
paid. If such person was the owner of an undivided interest in
the real estate sold, he may redeem such interest by paying that
proportion of the purchase money, charges, taxes and interest
chargeable to his interest; but after a deed has been delivered
to the purchaser, he shall not have the right to redeem more than
his own undivided interest. If improvements have been made on
such real estate after the deed was obtained and before the offer
to redeem as herein provided, the person redeeming shall pay to
the purchaser, or his heirs or assigns, the value of the
improvements at the time of such offer, after deducting therefrom
the value of the use of such real estate without the
improvements, from the date of the deed to the date of the offer.
Upon payment or tender of payment, the purchaser, his heirs or
assigns, shall, at the expense of the person redeeming, convey to
him by quitclaim deed the real estate so redeemed.
One entitled to redeem under the provisions of this section
may, if he is unable or is not willing to pay for the
improvements made by the purchaser, elect to relinquish his
interest in the property. If he so elects, he shall be entitled
to an amount equal to the estimated present value of the land
without the improvements less what he would have had to pay to
redeem the land had no improvements been made. Upon payment to
him of such amount, he shall by quitclaim deed convey the land to
the purchaser, his heirs or assigns.
If in any case provided for in this section the parties
cannot agree on the amount to be paid, any of them may upon ten
days' notice in writing to the other, or others, apply by
petition, to the circuit court of the county in which the real
estate is situated to have the matter referred to a commissioner
to ascertain the proper amount to be paid. Upon confirmation by
the court or judge of the report of the commissioner, and upon
payment or tender of the amount, if any, so ascertained to be
due, the person to whom payment or tender was made, shall execute
the quitclaim deed as provided above. In the event of his
refusal to do so, the court, or judge, may appoint a commissioner
to execute the deed.
If there is a refusal to execute the deed in any case in
which there was no dispute as to the amount necessary for
redemption, the person entitled to the deed may, upon ten days'
notice in writing to the other party or parties, apply by
petition to the circuit court for the appointment of a
commissioner to execute the deed.
§11A-4-10. Redemption from purchase by county.
The former owner of any real estate for which a tax lien
thereon was purchased by the county, or any other person who was
entitled to pay the taxes thereon, may redeem the lien on such
real estate from the clerk of the county commission at any time
prior to the issuance of a tax deed therefor pursuant to the
provisions of this chapter.
In order to redeem the person seeking redemption must pay to
the clerk such of the following amounts as may be due: (1) The
taxes, interest and charges for which the tax lien on the realestate was sold, with interest at the rate of twelve per cent per
annum from the date of sale; (2) all taxes assessed thereon for
the year in which the sale occurred, with interest at the rate of
twelve per cent per annum from the date on which they became
delinquent, except when such taxes are currently due and payable
to the sheriff; and (3) the fee provided by section eleven of
this article for the issuance by the clerk of the certificate of
redemption.
In the case of partial redemption, he must pay only that
proportion of such taxes as are chargeable to the part or
interest redeemed, but must pay all of the other charges and the
fee required for redemption of the whole. However, redemption of
an undivided interest included in a group assessment or of part
of a tract or lot the whole of which was assessed in the name of
a person other than the owner shall not be permitted until the
applicable provisions of section nine or of section ten, article
one of this chapter, have been complied with.
§11A-4-11. Certificate of redemption issued by clerk;
recordation; disposition of redemption money.
Upon payment of the sum necessary to redeem, the clerk shall
execute a certificate of redemption in duplicate, 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 county's
title to the tax lien on the real estate redeemed. The originalcertificate shall be retained in the files in the clerk's office
and one copy shall be delivered to the person redeeming. 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
twenty-five dollars.
All certificates of redemption issued by the clerk in each
year shall be numbered consecutively and shall be filed by the
clerk 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.
Any redemption money received by the clerk pursuant to the
provisions of this chapter shall be delivered to the sheriff for
disposition thereof pursuant to the provisions of sections ten
and thirty-four, article three of this chapter.
§11A-4-12. Liability of officer failing to perform duty; penalty.
If any officer mentioned in this article shall fail or
refuse to perform any duty required of him, he and the sureties
on his official bond shall be liable in an action on the bond for
such damages as may be sustained by any person by reason of such
failure. In addition to this liability, he shall forfeit not
less than twenty-five nor more than one hundred dollars for each
failure or refusal, unless a different penalty is imposed by the
provisions of this article.