Senate Bill No. 564
(By Senators Wooton, Ross, Deem, Schoonover,
Dittmar, Miller and Anderson)
____________
[Originating in the Committee on the Judiciary;
reported February 22, 1995.]
_____________
A BILL to amend and reenact section six, article twenty-two,
chapter eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended; to amend and reenact section
thirteen, article two, chapter eleven-a of said code; to amend
and reenact sections two, three, five, ten, thirteen,
fourteen, sixteen, eighteen, twenty-one, twenty-two, twenty-
three, twenty-four, twenty-five, twenty-six, twenty-seven,
twenty-eight, twenty-nine, thirty-nine, forty-four, forty-
five, forty-six, forty-seven, fifty, fifty-one, fifty-two,
fifty-four, fifty-five, fifty-six, fifty-seven, fifty-eight,
fifty-nine, sixty, sixty-one, sixty-four and sixty-six,
article three of said chapter; and to further amend said
article by adding thereto five new sections, designated
sections sixty-nine, seventy, seventy-one, seventy-two and
seventy-three, all relating to the taxation of real property
and the disposition of lands for the nonpayment of taxes.
Be it enacted by the Legislature of West Virginia:
That section six, article twenty-two, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted; that section thirteen, article
two, chapter eleven-a of said code be amended and reenacted; that
sections two, three, five, ten, thirteen, fourteen, sixteen,
eighteen, twenty-one, twenty-two, twenty-three, twenty-four,
twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine,
thirty-nine, forty-four, forty-five, forty-six, forty-seven, fifty,
fifty-one, fifty-two, fifty-four, fifty-five, fifty-six, fifty-
seven, fifty-eight, fifty-nine, sixty, sixty-one, sixty-four and
sixty-six, article three of said chapter be amended and reenacted;
and that said article be further amended by adding thereto five new
sections, designated sections sixty-nine, seventy, seventy-one,
seventy-two and seventy-three, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 22. EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY.
§11-22-6. Duties of clerk; declaration of consideration or
value; filing of sales listing form for tax
commissioner; disposition and use of proceeds.
When any instrument on which the tax as herein provided is
imposed is offered for recordation, the clerk of the county
commission shall ascertain and compute the amount of the tax due
thereon and shall ascertain if stamps in the proper amount are attached thereto as a prerequisite to acceptance of the
instrument for recordation.
When offered for recording, each instrument subject to the
tax as herein provided shall have appended on the face or at the
end thereof, a statement or declaration signed by the grantor,
grantee or other responsible party familiar with the transaction
therein involved declaring the consideration paid for or the
value of the property thereby conveyed. Such declaration may be
in the following language:
"DECLARATION OF CONSIDERATION OR VALUE
I hereby declare:
(a) The total consideration paid for the property conveyed
by the document to which the declaration is appended is
$________; or
(b) The true and actual value of the property transferred by
the document to which this declaration is appended is, to the
best of my knowledge and belief $________; or
(c) The proportion of all the property included in the
document to which this declaration is appended which is real
property located in West Virginia is _______%; the value of all
the property $________; the value of real estate in West Virginia
is $________; or
(d) This deed conveys real estate located in more than one county in West Virginia; the total consideration paid for, or
actual cash value of, all the real estate located in West
Virginia conveyed by this document is $________; and documentary
stamps showing payment of all of the excise tax on all of said
real estate are attached to an executed counterpart of this deed
recorded in _______________ County.
Given under my hand this ___ day of _____________, 19__.
Signed _____________________________ (Indicate whether
grantor, grantee, or other interest in conveyance).
____________________________________ Address"
Such declaration shall be considered by the clerk in
ascertaining the correct number of stamps required, and if
declaration (d) is used, no stamps shall be required on the
duplicate deed to which it is attached and such duplicate deed
shall be admitted to record and when recorded shall have the same
effect for all purposes as if stamps were attached thereto.
On or after the first day of July, one thousand nine hundred
eighty-three, the clerk shall not record any document with stamps
affixed unless there is tendered with the document a completed
and verified sales listing form for the benefit and use of the
state tax commissioner. Preprinted forms for this purpose shall
be provided each clerk by the tax commissioner.
The forms shall require the following information: (1) If the last deed in the chain of title represents the last transfer
of the property, the names of the grantor and grantee and the
deedbook and page number; or (2) if the last transfer was not
made by deed, the source of the grantor's title, if known; or (3)
if the source of the grantor's title is unknown, a description of
the property and the name of the person to whom real property
taxes are assessed as set forth in the landbook prepared by the
assessor. In all cases the forms shall require the tax map and
parcel number of the property, the district or municipality in
which the real property or the greater portion thereof lies, the
address of the property, the consideration or value in money,
including any other valuable goods or services, upon which the
buyer and seller agree to consummate the sale and any other
financing arrangements affecting value. The sales listing form
required by this paragraph is to be completed in addition to, and
not in lieu of, the declaration required by this section:
Provided, That the tax commissioner may design and provide a form
which combines into one form the contents of the declaration and
the sales listing form required herein and recordation and filing
of that form may be used as an alternative to filing the sales
listing form required herein:
Provided, however, That the filing
with the clerk of a duplicate deed containing the sales listing
form information required by this section shall also satisfy the requirements of this section regarding the sales listing form.
The clerk shall, at the end of the month, pay all of the proceeds
collected from the sale of stamps for the county excise tax into
the county general fund for use of the county.
On or before the tenth day of each month the clerk shall
deliver to the tax commissioner, or a person designated by the
tax commissioner, the sales listing forms or such other
alternative forms as may be authorized by this section for
documents recorded during the preceding month.
In addition to any other distribution of said sales listing
form required by the tax commissioner, a copy of said sales
listing form shall be forwarded by the clerk at the end of each
business day to the sheriff and to the assessor. The sheriff
shall add to his records the name and address of the purchaser
and shall mail to said purchaser a copy of any subsequent tax
ticket.
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§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-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. 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 five dollars shall be
added to the taxes and interest already due on each item listed.
Any person whose taxes were delinquent on first day of May 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 two 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. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
§11A-3-2. Second publication of list of delinquent real estate;
notice.
(a) On or before the tenth day of September 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 the first day of September, 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 be sold 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
charged with
taxes
|
Quantity of
land
|
Local
description
|
Total amount
of taxes,
interest and
charges 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-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.
(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: (1) To the
last known address of each person listed in the land books whose
taxes are delinquent; (2) 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; (3) to each other person with an interest in the property or with a fiduciary relationship to a person with an
interest in the property who has in writing delivered to the
sheriff on a form prescribed by the tax commissioner a request for
such notice of delinquency; and (4) in the case of property which
includes a mineral interest but does not include an interest in the
surface other than an interest for the purpose of developing the
minerals, to each person who has in writing delivered to the
sheriff, on a form prescribed by the tax commissioner, a request
for such notice which identifies the person as an owner of an
interest in the surface of real property that is included in the
boundaries of such property:
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 or fifty-nine of this article.
(c) (1) To cover the cost of preparing and publishing the
second delinquent list, a charge of five 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, lienholder or any other person entitled thereto pursuant
to this section, 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 the first day of
September 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 two dollars of the costs 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.
(a) Any person claiming a lien against real property shall be deemed to have waived the right to notice provided by section two
of this article unless he shall have filed a statement declaring
such interest with the sheriff. Such statement shall be filed upon
creation of the lien and upon release of said lien and upon any
change of the lienholder's postal address since the original filing
of such statement.
Such statement shall be sufficient if it is filed at the time
the document creating the lien is filed and when said lien is
released on a form and in a manner to be prescribed from time to
time by the tax commissioner, which form shall include the name of
the person charged with taxes for the real property; the tax map
and parcel number of the property; the assessor's account number of
the property; a description of the interest claimed; and the
address to which notice is to be sent. The statement may be
amended at any time by the person claiming the lien, upon such
amended form and in such manner as may be prescribed by the tax
commissioner:
Provided, That in counties with a population greater
than two hundred thousand any person claiming liens against more
than fifty parcels of real estate may file such statement
electronically in a similar format as before described designed by
the tax commissioner.
(b) At least once a year prior to the first day of July, the sheriff shall publish a notice that any person claiming a lien
against taxable real property must file the 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-3-5. Sale by sheriff; immunity; penalty; mandamus.
(a) The tax lien on each unredeemed tract or lot, or each
unredeemed part thereof or undivided interest therein shall be sold
by the sheriff, in the same order as set forth in the list and
notice prescribed in section two of this article, at public auction
to the highest bidder, between the hours of ten in the morning and
four in the afternoon on any business working day after the
fourteenth day of October and before the twenty-third day 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. The payment for
any tax lien purchased at a sale shall be made by check or money
order payable to the sheriff of the county and delivered before the
close of business on the day of the sale.
(b) Each sheriff is immune from liability if a loss or claim
results from the sale of a tax lien conducted pursuant to the
provisions of this article or from any subsequent conveyance of the
property to which the lien attaches:
Provided, That where a
sheriff fails or refuses to sell said tax lien pursuant to the
provisions of this article for reasons other than those provided by
section seven of this article, the sheriff may be compelled by
mandamus to sell the same upon the petition of the auditor or any
taxpayer of the county in a court of competent jurisdiction.
§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". Where there is a redemption after the
sale, the sheriff shall also deposit into said fund 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, described in subdivision (2), subsection
(b), section twenty-four of this article. Such surpluses shall be
disposed of as follows:
(1) In any case where the property was redeemed, such surplus
shall be distributed to the person or persons who purchased the tax
lien thereon, or the heirs, devisees, legatees, executors,
administrators, successors or assigns thereof.
(2) If the purchaser, his heirs, devisees, legatees,
executors, administrators, successors or assigns cannot be found
within two years from and after the date of redemption, 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, redemptions and certifications, 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-3-13. 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 and
certifications made by him, in form or effect as follows, which
list shall be published as a Class II-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.
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 certified to the auditor of the state of West
Virginia:
|
Name of
person
charged
with
taxes
|
Local
descrip-
tion of
lands
|
Quantity
of land
charged
|
Quantity
of land
for which
tax lien
is sold
|
Name of
purchaser
|
Whole
amount
paid by
purchaser
|
|
|
|
|
|
|
|
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____.
__________________________________
Sheriff
To cover the costs of preparing and publishing such list, a
charge of five dollars shall be added to the taxes, interest and
charges already due on each item listed.
§11A-3-14. 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 the tax lien on 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 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 shall be entitled upon
redemption. The certificate shall also set forth columns for the
entry of subsequent taxes and costs paid. For each certificate so
delivered, the purchaser shall pay a fee of five dollars and such
amount shall be included in the costs described therein.
§11A-3-16. Subsequent tax payments by purchaser.
Any person who has paid any subsequent taxes on lands for
which he holds the certificate of sale described in section
fourteen or fifteen of this article shall produce such certificate
and copies of paid tax receipts to the clerk of the county commission, who shall endorse the amount of such subsequent taxes
and the date of payment thereof in his records upon the payment to
the clerk of a fee therefor in the amount of two dollars.
§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 shall remain a lien thereon for a period longer than eighteen
months after the original issuance thereof.
(b) No tax deed shall issue on any tax sale evidenced by a tax
certificate of sale where such certificate 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) Whenever a lien evidenced by a tax certificate of sale has
expired by reason of the provisions of this section, the county
clerk 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 he shall also make proper entries in his records. He shall
also present a copy of every such certificate of cancellation to
the sheriff who shall enter the same in his records, 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 evidenced by the certificate of sale. The sheriff and
county clerk shall not be entitled to any fees for the issuing of
such certificate of cancellation nor for the entries in their books
made under the provisions of this subsection.
§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 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 equal to the taxes, interest, and charges due on the
date of sale, with interest to March 31, 19__ ........$__________
Amount of taxes paid on the property, since the sale, with
interest to March 31, 19__ .......................... $___________
Amount paid for title examination and preparation of list of
those to be served, and for preparation and service of the notice
with interest to March 31, 19__ ...................... $__________
Amount paid for other statutory costs
(describe)_______________________________________________________
_______________________________..................... $___________
Total ............... $_____________
You may redeem at any time before March thirty-first, nineteen
hundred _______________, 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 five dollars for the original and one dollar 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 be charged by the
clerk. All costs provided by this section shall be included as
redemption costs and included in the notice described herein.
§11A-3-22. Service of notice.
As soon as the clerk has prepared the notice provided for in
section twenty-one 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 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 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 in his 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 therefor. In order to redeem, he
must pay to the clerk of the county commission the following
amounts: (1) An amount equal to the taxes, interest and charges
due on the date of the sale, with interest thereon at the rate of
one 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 percent per month from
the date of payment; (3) such additional expenses as may have been
incurred in preparing the list of those to be served with notice to
redeem and any title examination incident thereto, with interest at
the rate of one percent per month from the date of payment, but the
amount he shall be required to pay, excluding said interest, for
such 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 incident thereto,
shall not
exceed two hundred dollars; and (4) all additional statutory costs
paid by the purchaser. Where the clerk has not received from the
purchaser satisfactory proof of the expenses incurred in preparing the notice to redeem, and any examination of title incident
thereto, in the form of receipts or other evidence thereof, the
person redeeming shall pay the clerk the sum of two hundred dollars
plus interest thereon at the rate of one percent per month from the
date of the sale for disposition by the sheriff pursuant to the
provisions of sections ten, twenty-four, twenty-five and thirty-two
of this article.
The person redeeming shall be given a receipt for the payment.
(b) Any person who, by reason of the fact that no provision is
made for partial redemption of the tax lien on real estate
purchased by an individual, is compelled in order to protect
himself 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 section. 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-3-24. Notice of redemption to purchaser; moneys received by sheriff.
(a) Upon payment of the sum necessary to redeem, the clerk
shall deliver to the sheriff the redemption money paid and the name
and address of the purchaser, his heirs and assigns. The clerk
shall also note the fact of redemption on his 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 the
amount thereof 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 thereon from the date of sale to the date of
redemption.
§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 has
delivered the redemption money to the sheriff pursuant to section
twenty-four of this article, the sheriff shall, upon delivery of
the sum necessary to redeem, promptly notify the purchaser, his
heirs or assigns, by mail, of the fact of the redemption and pay to
the purchaser, his 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 to the
sheriff at the sale; and (B) 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; (2) all other taxes thereon, which have since been paid
by the purchaser, his heirs or assigns, with interest at the rate
of one percent per month from the date of payment; (3) such
additional expenses as may have been incurred in preparing the list
of those to be served with notice to redeem and any title
examination incident thereto, with interest at the rate of one
percent per month from the date of payment, but the amount which
shall be paid, excluding said interest, for such 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 incident thereto,
shall not exceed two hundred
dollars; and (4) all additional statutory costs paid by the
purchaser.
(b) The notice shall include a copy of the redemption
certificate issued by the county clerk, an itemized statement of
the costs in preparing the list of those to be served with notice
to redeem, and any title examination incident thereto not paid because they were not verified and instructions to the purchaser on
how these costs not verified may be claimed.
(c) Where, pursuant to section twenty-three of this article,
the clerk 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,
in the form of receipts or other evidence thereof, and therefore
received from the purchaser as required by said section and
delivered to the sheriff the sum of two hundred dollars plus
interest thereon at the rate of one percent per month from the date
of the sale to the date of redemption, and the sheriff has not
received from the purchaser such satisfactory proof of such
expenses within thirty days from the date of notification, the
sheriff shall refund such amount to the person redeeming and the
purchaser is barred from any claim thereto. Where pursuant to
section twenty-three of this article, the clerk has received from
the purchaser and therefore delivered to the sheriff said sum of
two hundred dollars plus interest thereon at the rate of one
percent per month from the date of the sale to the date of
redemption, and the purchaser provides the sheriff within thirty
days from the date of notification such satisfactory proof of such
expenses, and the amount of such 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 clerk; recordation;
disposition of redemption money.
(a) 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 tax lien on the real estate
redeemed. The original certificate 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
five dollars.
(b) 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.
(c) In April of each year, the clerk shall prepare and certify
to the auditor a list of all redemptions which have not been
included in any other lists.
§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 the
first day of April of the second year following the sheriff's sale,
the person entitled thereto shall make and deliver to the clerk of
the county commission at any time thereafter, subject to the
provisions of section eighteen of this article, a quitclaim 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 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 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 shall
execute and deliver such a deed more than thirty 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 five dollars and the recording
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
his office, together with 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 certified
mail.
§11A-3-28. Compelling service of notice or execution of deed.
If the clerk of the county commission 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 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 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 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 appointing a 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 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
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 appears 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, he
shall 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 five dollars and the recording expenses, to be paid by the
grantee upon delivery of the deed.
§11A-3-29. One deed for adjoining pieces of real estate within the
same tax district.
Whenever one purchaser at the tax sale has purchased tax liens
on two or more adjoining pieces of real estate within the same tax
district, or undivided interests therein, charged with taxes for
the same year, or years, he, his heirs or assigns, may request the
clerk of the county commission to execute a separate deed for each
adjoining piece of real estate within the same tax district, or
undivided interest therein, or separate deeds for some and one deed
for the remainder, or one deed for all, as he or they may prefer.
Every deed for two or more pieces of adjoining real estate within
the same tax district, or undivided interests therein, shall describe each piece of real estate and each undivided interest
separately.
§11A-3-39. Certificate of redemption issued by auditor;
recordation.
(a) Upon payment of the sum necessary to redeem, the auditor
shall execute a certificate of redemption in triplicate, which
certificate shall specify the real estate redeemed, or the interest
therein, as the case may be, together with any changes in respect
thereto which were made in the land book 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 state's lien against the real estate redeemed.
The original certificate shall be retained in the files in the
auditor's office, one copy shall be delivered to the person
redeeming and the second copy shall be mailed by the auditor to the
clerk of the county commission of the county in which the real
estate is situated, who, after making any necessary changes in his
record of delinquent lands, 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
five percent of the total taxes, interest and charges due, but such fee shall not to exceed the sum of forty dollars in any case.
(b) All certificates of redemption issued by the auditor in
each year shall be numbered consecutively and shall be filed by 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 of the clerk of the county
commission. No fee shall be charged by the clerk for any
recordation, filing or notation required by this section.
§11A-3-44. Auditor to certify list of lands to be sold; lands so
certified are subject to sale.
On or after the first day of May and on or before the first
day of October of each year, the auditor shall certify to the
deputy commissioner of each county a list of all lands in the
county subject to sale under this article. He shall note the fact
of certification on the land record in his office. Upon completion
of the list for certification, a charge of ten dollars shall be
added to the taxes, interest and charges already due on each tract
listed to cover the costs incurred by the auditor in the
preparation of the list and in the event of sale or redemption, the
same shall be collected and paid into the operating fund provided
for in this article.
Escheated lands and waste and unappropriated lands shall be listed separately. The list shall be arranged by districts and,
except in the case of waste and unappropriated lands,
alphabetically by the name of the owner. The list shall state as
to each item listed the information required by section thirty-five
of this article to be set forth in the land record in the auditor's
office and shall specify as to each tract listed as delinquent or
nonentered the amount of taxes and interest due or chargeable
thereon on the date of certification, the publication and other
charges due, with interest, and the total currently due. The
specification of taxes due or chargeable shall as to delinquent
land commence with those for nonpayment of which it was sold, and
as to nonentered land with those properly chargeable to it for the
first year of nonentry, subject to the provisions of the proviso
set forth in subsection (b), section thirty-eight of this article.
All items certified to each deputy commissioner shall be
numbered consecutively. All subsequent entries, applications or
proceedings under this article in respect to any item shall refer
to its number and the year of certification. All tracts, lots or
parcels certified to the auditor as a unit may be treated by the
auditor as a single item for purposes of certification. Subject to
the provisions of this section, the auditor shall prescribe a form
for the list and shall provide in such form adequate space to show the subsequent history and final disposition of each item
certified.
The list shall be made in triplicate. The auditor shall keep
the original and send one copy to the clerk of the county
commission and one to the deputy commissioner. The clerk of the
county commission shall bind his copy in a permanent book to be
labeled "Report of State Commissioner of Delinquent and Nonentered
Lands" and shall note the fact of the certification of each item on
his record of delinquent lands. Such copies shall become permanent
records, and shall be preserved as such in the offices of the
auditor and the clerk of the county commission.
§11A-3-45. Deputy commissioner to hold annual auction.
(a) Each tract or lot certified to the deputy commissioner
pursuant to the preceding section shall be sold by the deputy
commissioner at public auction at the courthouse of the county to
the highest bidder between the hours of ten in the morning and four
in the afternoon on any business working day within one hundred
twenty days after the auditor has certified the lands to the deputy
commissioner as required by the preceding section. The payment for
any tract or lot purchased at a sale shall be made by check or
money order payable to the sheriff of the county and delivered
before the close of business on the day of sale. No part or interest in any tract or lot subject to such sale, or any part
thereof of interest therein, that is less than the entirety of such
unredeemed tract, lot or interest, as the same is described and
constituted as a unit or entity in said list, shall be offered for
sale or sold at such sale. If the sale shall not be completed on
the first day of the sale, it shall be continued from day to day
between the same hours until all the land shall have been offered
for sale.
(b) A private, nonprofit, charitable corporation, incorporated
in this state, which has been certified as a nonprofit corporation
pursuant to the provisions of Section 501(c)(3) of the federal
Internal Revenue Code, as amended, which has as its principal
purpose the construction of housing or other public facilities and
which notifies the deputy commissioner 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 as defined in
this subsection, shall be sold the property offered for sale by the
deputy commissioner pursuant to the provisions of this section at
the public auction as opposed to the highest bidder.
The nonprofit corporation referred to in this subsection 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.
§11A-3-46. Publication of notice of auction.
Once a week for three consecutive weeks prior to the auction
required in the preceding section, the deputy commissioner shall
publish notice of the auction 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.
The notice shall be in form or effect as follows:
Notice is hereby given that the following described tracts or
lots of land in the County of ___________, have been certified by
the Auditor of the State of West Virginia to _________________,
Deputy Commissioner of Delinquent and Nonentered Lands of said
County, for sale at public auction. The lands will be offered for
sale by the undersigned deputy commissioner at public auction in
(specify location) the courthouse of ______ County between the
hours of ten in the morning and four in the afternoon, on the
______ day of _____________, 19___.
Each tract or lot as described below will be sold to the highest bidder. The payment for any tract or lot purchased at a
sale shall be made by check or money order payable to the sheriff
of the county and delivered before the close of business on the day
of the sale. If any of said tracts or lots remain unsold following
the auction, they will be subject to sale by the deputy
commissioner without additional advertising or public auction. All
sales are subject to the approval of the auditor of the state of
West Virginia.
(here insert description of lands to be sold)
Any of the aforesaid tracts or lots may be redeemed by any
person entitled to pay the taxes thereon at any time prior to the
sale by payment to the deputy commissioner of the total amount of
taxes, interest and charges due thereon up to the date of
redemption. Lands listed above as escheated or waste and
unappropriated lands may not be redeemed.
Given under my hand this _______ day of ______________, 19_____.
_____________________________ Deputy Commissioner of Delinquent and
Nonentered Lands of _____________________ County.
The description of lands required in the notice shall be in
the same form as the list certifying said lands to the deputy
commissioner for sale. If the deputy commissioner is required to
auction lands certified to him in any previous years, pursuant to section forty-eight of this article, he shall include such lands in
the notice, with reference to the year of certification and the
item number of the tract or interest.
To cover the cost of preparing and publishing the notice, a
charge of fifteen dollars shall be added to the taxes, interest and
charges due on the delinquent and nonentered property.
§11A-3-47. Redemption prior to sale.
Any of the delinquent and nonentered lands certified to the
deputy commissioner may be redeemed, prior to the auction, by the
owner of such land or any other person entitled to pay the taxes
thereon, by payment of the taxes, interest and charges due. The
deputy commissioner shall prepare an original and five copies of
the receipt, give to the person redeeming the original receipt,
retain one copy for his files and forward one copy each to the
sheriff, auditor, assessor and the clerk of the county commission,
each of whom shall note the fact of such redemption on their
respective records of delinquent lands. Any person redeeming the
interest of another shall be subrogated to the lien of the state on
such interest as provided in section nine, article one of this
chapter.
§11A-3-50. Receipt to purchaser for purchase price.
The deputy commissioner shall prepare an original and two copies of the receipt for the purchase money. He shall give the
original receipt to the purchaser and shall file one copy thereof
with the clerk of the county commission and one copy thereof with
the sheriff, each of whom shall note the fact of such sale on their
respective records of delinquent lands. The heading of the receipt
shall be:
Memorandum of real estate sold in the county of ____________
on this ______ day of __________, 19____, by ______________, the
deputy commissioner of delinquent and nonentered lands of said
county.
Except for the heading, the auditor shall prescribe the form
of the receipt.
§11A-3-51. Deputy commissioner to report sales to auditor; auditor
to approve sales.
Within fourteen days following the auction required by section
forty-five of this article, and within fourteen days of any sale
pursuant to section forty-eight of this article, the deputy
commissioner must report such sales to the auditor. The report
must include the year that the land was certified by the auditor
for sale, the item number of the land on the list certifying the
land for sale, the amount of taxes, interest and charges due on
such land at the time of the sale, the quantity of the land, the name and address of the purchaser and the purchase price. The
report shall be filed with the auditor. The auditor may prescribe
the form of the report.
As soon as possible after receiving the report, the auditor
shall determine whether the sale is in the best interest of the
state, and shall either approve or disapprove the sale. The
auditor shall then note such approval or disapproval and, if
disapproved, the reasons therefor, on the report, and return a copy
to the deputy commissioner. The original shall be retained by the
auditor. The deputy commissioner shall provide a copy of the report
approved or disapproved by the auditor to the sheriff and to the
county clerk.
If the auditor shall disapprove any such sale, the deputy
commissioner shall forthwith refund the purchase price to the
purchaser. The land shall then be again subject to sale pursuant
to sections forty-five and forty-eight of this article. If the
auditor approves the sale, the purchaser shall immediately commence
the steps to obtain a deed, as provided in section fifty-two of
this article.
§11A-3-52. What purchaser must do before he can secure a deed.
(a) Within forty-five days following the approval of the sale
by the auditor pursuant to section fifty-one of this article, the purchaser, his heirs or assigns, in order to secure a deed for the
real estate purchased, shall: (1) Prepare a list of those to be
served with notice to redeem and request the deputy commissioner to
prepare and serve the notice as provided in sections fifty-four and
fifty-five of this article; and (2) deposit, or offer to deposit,
with the deputy commissioner a sum sufficient to cover the costs of
preparing and serving the notice. For failure to meet these
requirements, the purchaser shall lose all the benefits of his
purchase. The deputy commissioner may then sell the property in
the same manner as he sells lands which have been offered for sale
at public auction but which remain unsold after such auction, as
provided in section forty-eight of this article.
(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 deputy commissioner a written assignment
to him of the purchaser's rights, executed, acknowledged and
certified in the manner required to make a valid deed.
§11A-3-54. Notice to redeem.
Whenever the provisions of section fifty-two of this article
have been complied with, the deputy commissioner 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 following real estate, ___________________,
(here describe the real estate 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 __________________
(here put whether the property was returned delinquent or
nonentered) in the name of __________________, and was sold by the
deputy commissioner of delinquent and nonentered lands of
_________________ County at the sale for delinquent taxes (or
nonentry) 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 ______ day of _____________,
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
________ day of __________________,19__ will be as follows:
Amount equal to the taxes, interest and charges due on the
date of sale, with interest to ______________ .........$_________
Amount of taxes paid on the property, since the sale, with
interest to _______________ ..........$_________
Amount paid for title examination and preparation of list of those to be served, and for preparation and service of the notice
with interest to ______________ ..........$_________
Amount paid for other statutory
costs(describe)______________________________________________
____________________________________................... $_________
Total ..................... $_________
You may redeem at any time before _________________ by paying
the above total less any unearned interest.
Given under my hand this ________ day of __________________,
19_____.
_________________________________
Deputy Commissioner of Delinquent
and Nonentered Lands
______________________ County,
State of West Virginia
The deputy commissioner for his service in preparing the
notice shall receive a fee of five dollars for the original and one
dollar 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 be charged by the
deputy commissioner. All costs provided by this section shall be included as redemption costs and included in the notice described
herein.
§11A-3-55. Service of notice.
As soon as the deputy commissioner has prepared the notice
provided for in section fifty-four 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 fifty-two of this
article. Such notice shall be mailed and, if necessary, published
at least thirty days prior to the first day a deed may be issued
following the deputy commissioner's sale.
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 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 auditor in his office, together with any return
receipts for notices sent by certified mail.
§11A-3-56. 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 forty-five or forty-eight 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 therefor. In
order to redeem, he must pay to the deputy commissioner the
following amounts: (1) An amount equal to the taxes, interest and
charges due on the date of the sale, with interest thereon at the rate of one 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 percent per
month from the date of payment; (3) such additional expenses as may
have been incurred in preparing the list of those to be served with
notice to redeem, and any title examination incident thereto, with
interest at the rate of one percent per month from the date of
payment, but the amount he shall be required to pay, excluding said
interest, for such expenses incurred for the preparation of the
list of those to be served with notice to redeem required by
section fifty-two of this article, and any title examination
incident thereto,
shall not exceed two hundred dollars; (4) all
additional statutory costs paid by the purchaser; and (5) the
deputy commissioner's fee and commission as provided by section
sixty-six of this article. Where the deputy commissioner has not
received from the purchaser satisfactory proof of the expenses
incurred in preparing the notice to redeem, and any examination of
title incident thereto, in the form of receipts or other evidence
thereof, the person redeeming shall pay the deputy commissioner the
sum of two hundred dollars plus interest thereon at the rate of one
percent per month from the date of the sale for disposition
pursuant to the provisions of sections fifty-seven, fifty-eight and sixty-four of this article. Upon payment to the deputy
commissioner of those and any other unpaid statutory charges
required by this article, and of any unpaid expenses incurred by
the sheriff, the auditor and the deputy commissioner in the
exercise of their duties pursuant to this article, the deputy
commissioner shall prepare an original and five copies of the
receipt for the payment and shall note on said receipts that the
property has been redeemed. The original of such receipt shall be
given to the person redeeming. The deputy commissioner shall retain
a copy of the receipt and forward one copy each to the sheriff,
assessor, the auditor and the clerk of the county commission. The
clerk shall endorse on the receipt the fact and time of such filing
and note the fact of redemption on his record of delinquent lands.
(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 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 section. 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-3-57. Notice of redemption to purchaser; moneys received by
sheriff.
(a) Upon payment of the sum necessary to redeem, the deputy
commissioner shall promptly deliver to the sheriff the redemption
money paid and the name and address of the purchaser, his heirs or
assigns.
(b) Of the redemption money received by the sheriff pursuant
to this section, the sheriff shall hold as surplus to be disposed
of pursuant to section sixty-four of this article an amount thereof
equal to: (1) The surplus of money paid in excess of the amount of
the taxes, interest and charges due and paid to the sheriff at the
sale; and (2) 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 thereon from the date of sale to the date of redemption.
§11A-3-58. Distribution to purchaser.
(a) Where the land has been redeemed in the manner set forth
in section fifty-six of this article, and the deputy commissioner
has delivered the redemption money to the sheriff pursuant to section fifty-seven of this article, the sheriff shall, upon
delivery of the sum necessary to redeem, promptly notify the
purchaser, his heirs or assigns, by mail, of the redemption and pay
to the purchaser, his heirs or assigns, the following amounts: (1)
The amount paid to the deputy commissioner at the 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 percent per
month from the date of payment; (3) such additional expenses as may
have been incurred in preparing the list of those to be served with
notice to redeem, and any title examination incident thereto, with
interest at the rate of one percent per month from the date of
payment, but the amount which shall be paid, excluding said
interest, for such expenses incurred for the preparation of the
list of those to be served with notice to redeem required by
section fifty-two of this article, and any title examination
incident thereto,
shall not exceed two hundred dollars; and (4) all
additional statutory costs paid by the purchaser.
(b) The notice shall include a copy of the receipt for payment
issued by the deputy commissioner and an itemized statement of the
costs for preparing the list of those to be served with notice to
redeem and any title examination incident thereto not paid because
they were not verified and instructions to the purchaser on how these costs not verified may be claimed.
(c) Where, pursuant to section fifty-six of this article, the
deputy commissioner has not received from the purchaser
satisfactory proof of the expenses incurred in preparing the notice
to redeem, and any title examination incident thereto, in the form
of receipts or other evidence thereof, and therefore received from
the purchaser as required by said section and delivered to the
sheriff the sum of two hundred dollars plus interest thereon at the
rate of one percent per month from the date of the sale to the date
of redemption, and the sheriff has not received from the purchaser
such satisfactory proof of such expenses within thirty days from
the date of notification, the sheriff shall refund such amount to
the person redeeming and the purchaser is barred from any claim
thereto. Where pursuant to section fifty-six of this article, the
deputy commissioner has received from the purchaser and therefore
delivered to the sheriff said sum of two hundred dollars plus
interest thereon at the rate of one percent per month from the date
of the sale to the date of redemption, and the purchaser provides
the sheriff within thirty days from the date of notification such
satisfactory proof of such expenses, and the amount of such
expenses is less than the amount paid by the person redeeming, the
sheriff shall refund the difference to the person redeeming.
§11A-3-59. 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 thirty
days after notices to redeem have been mailed and, if necessary,
published in accordance with the provisions of section fifty-five
of this article, following the deputy commissioner's sale, the
deputy commissioner shall, upon the request of the purchaser, make
and deliver to the person entitled thereto a quitclaim deed for
such real estate in form or effect as follows:
This deed, made this ______ day of _________________, 19____,
by and between ___________, deputy commissioner of delinquent and
nonentered lands of _____________ County, West Virginia, grantor,
and __________________, purchaser (or ____________________ heir,
devisee, assignee of _______________________, purchaser) grantee,
witnesseth, that
Whereas, in pursuance of the statutes in such case made and
provided, ____________________, deputy commissioner of delinquent
and nonentered lands of ____________________ County, did, on the
_______ day of ________________, 19_____, sell the real estate
hereinafter mentioned and described for the taxes delinquent
thereon for the year(s) 19______, (or as nonentered land for
failure of the owner thereof to have the land entered on the land books for the years ___________, or as property escheated to the
State of West Virginia, or as waste or unappropriated property) for
the sum of $____________________, that being the amount of purchase
money paid to the deputy commissioner, and ___________ (here insert
name of purchaser) did become the purchaser of such real estate,
which was returned delinquent in the name of _______________ (or
nonentered in the name of, or escheated from the estate of, or
which was discovered as waste or unappropriated property); and
Whereas, the deputy commissioner has caused the notice to
redeem to be served on all persons required by law to be served
therewith; and
Whereas, the real estate so purchased has not been redeemed in
the manner provided by law and the time for redemption set forth in
such notice has expired.
Now, therefore, the grantor for and in consideration of the
premises recited herein, and pursuant to the provisions of Article
3, Chapter 11A of the West Virginia Code, doth grant unto
____________________, grantee, his heirs and assigns forever, the
real estate so purchased, situate in the County of _____________,
bounded and described as follows: _____________________________
(here insert description of property)
Witness the following signature:
________________________________________
Deputy Commissioner of Delinquent and Nonentered Lands of
_______________ County
Except when ordered to do so as provided in section sixty of
this article, the deputy commissioner shall not execute and deliver
a deed more than thirty days after the purchaser's right to the
deed accrued.
For the preparation and execution of the deed and for all the
recording required by this section, a fee of twenty-five dollars
and the recording 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 his office, together with 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 certified mail.
§11A-3-60. Compelling service of notice or execution of deed.
If the deputy commissioner fails or refuses to prepare and
serve the notice to redeem as required in sections fifty-four and
fifty-five 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 deputy commissioner 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
deputy commissioner 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 valid for all purposes as if
given within the time required by section fifty-five of this
article.
If the deputy commissioner fails or refuses to prepare and
execute the deed as required in the preceding section, 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 deputy commissioner to prepare and 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
shall lose his right to the deed, but his rights against deputy
commissioner under the provisions of section sixty-seven of this article shall remain unaffected. Any deed executed pursuant to an
order of the court shall have the same force and effect as if
executed and delivered by the deputy commissioner within the time
specified in the preceding section.
Ten days written notice of every such application must be
given to the deputy commissioner. If, upon the hearing of such
application, the court 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 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 deputy commissioner, an order shall be
made by the court directing the deputy commissioner to prepare and
serve the notice or execute the deed, or appointing a commissioner
for the purpose, as the court or judge shall determine. The order
shall be filed with the clerk of the circuit court and entered in
the civil order book. If it appears to the court that the failure
or refusal of the deputy commissioner 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 the deputy
commissioner. For the preparation of the notice to redeem, he
shall be entitled to the same fee as is provided for the deputy
commissioner. For the preparation and execution of the deed, he
shall also be entitled to a fee of twenty-five dollars and
recording expenses to be paid by the grantee upon delivery of the
deed.
§11A-3-61. One deed for adjoining pieces of real estate within the
same tax district.
Whenever one purchaser at the tax sale has purchased tax liens
on two or more adjoining pieces of real estate within the same tax
district, or undivided interests therein, charged with taxes for
the same year, or years, he, his heirs or assigns, may request the
deputy commissioner to execute a separate deed for each adjoining
piece of real estate within the same tax district, or undivided
interest therein, or separate deeds for some and one deed for the
remainder, or one deed for all, as he or they may prefer. Every
deed for two or more adjoining pieces of real estate within the
same tax district, or undivided interests therein, shall describe
each piece of real estate and each undivided interest separately.
§11A-3-64. Sheriff to receive proceeds of deputy commissioners'
sales and redemptions from the deputy commissioner; disposition.
(a) The sheriff shall receive all proceeds of sales held by
the deputy commissioner pursuant to sections forty-five and
forty-eight of this article, and all redemption money paid to the
deputy commissioner pursuant to this article. All funds to be paid
to the deputy commissioner pursuant to sections forty-five, forty-
eight and fifty-six of this article shall be paid by check or money
order payable to the sheriff of the county. The deputy
commissioner shall, immediately upon receipt of any such payment,
turn such moneys over to the sheriff.
(b) The sheriff shall keep in a separate fund, to be known and
designated the "Delinquent Nonentered Land Fund", the proceeds of
all redemptions and sales paid to him under the provisions of
sections forty-five, forty-eight and fifty-six of this article.
Out of the total proceeds of each certification he shall, in the
order of priority stated below, credit the following amount for
payment as hereinafter provided: (1) To the deputy commissioner,
such part as represents compensation due him under the provisions
of section sixty-six of this article and the charge for the cost of
preparing and publishing the notice required in section forty-six
of this article; (2) to the auditor, such part as represents any
charges which were paid by or which are payable to him; (3) 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; and (4) to the auditor for credit to the general
school fund, such part as represents all taxes and interest
chargeable in respect to any nonentered lands and all surplus
proceeds of sale of any waste and unappropriated lands. In
addition thereto, surplus proceeds from the deputy commissioner's
sale of delinquent and nonentered lands, as well as the proceeds
from the sale of escheated lands, shall be held by the sheriff for
the periods provided in section sixty-five of this article and
section seven, article four of this chapter, and if no claim is
made therefore to the sheriff within the time therein specified,
such amounts shall be paid to the auditor for credit to any unpaid
costs of the sale, then to the general school fund.
The balance, if any, of the proceeds of the lands sold by the
deputy commissioner 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.
(c) All amounts which under the provisions of this section
were so credited by the sheriff to the deputy commissioner shall be
paid to him quarterly; those credited to the auditor shall be paid
to him quarterly; and those credited to the various local taxing
units shall be transferred quarterly by the sheriff to the fund
kept by him for each such taxing unit.
(d) The tax commissioner, in cooperation with the land
department in the auditor's office, 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 in making the necessary pro rata
distributions.
§11A-3-66. Compensation of deputy commissioner.
As compensation for his services, the deputy commissioner
shall be entitled to a fee of ten dollars for each item certified
to him by the auditor pursuant to section forty-four of this
article. In addition thereto he shall receive a commission of
fifteen percent on each sale or redemption, whichever is greater.
A commission received on a sale shall be based on the sale price
and a commission received on a redemption shall be based on the
total taxes and interest due. Such compensation shall be paid as provided in this article.
§
11A-3-69. Release of taxes and interest.
In view of the great uncertainty and confusion existing in the
auditor's records of delinquent lands for the years prior to one
thousand nine hundred thirty-six, due to the insufficient and
inadequate reports by former school land commissioners and the
doubtful status of delinquent or forfeited undivided interests, the
Legislature finds that it will be impossible to provide a speedy
method for disposing of delinquent and forfeited lands and for
conveying to the purchasers of such lands a secure title, unless
some action is taken to prevent the certifications and sale of
lands which were formerly redeemed from or were sold by such
commissioners, but which appear on the auditor's records, as unsold
and unredeemed. Wherefore, it is the purpose and intent of the
Legislature to release all taxes, interest and charges that may be
due on any real estate in this state for the assessment year one
thousand nine hundred thirty-five and for all years prior thereto,
and all such taxes, interest and charges are hereby declared to be
fully paid. If all the taxes due on any land for the assessment
year one thousand nine hundred thirty-six and for all years
subsequent thereto have been paid, all title to any such land
theretofore acquired by the state and any land subject to the authority and control of the auditor shall be and is hereby
released.
The auditor, in computing the amount necessary for redemption
as provided in section thirty-eight of this article, and in
preparing the list of lands for certification to the deputy
commissioner as provided in section forty-four of this article,
shall use the assessment year one thousand nine hundred thirty-six
as the initial year for which taxes are to be charged. He shall
specify the year in which the state acquired title, but if such
year was prior to the year one thousand nine hundred thirty-six,
shall charge no taxes for any year prior thereto, nor shall he
charge any interest, fees, penalties or costs for any years prior
to the year one thousand nine hundred thirty-six.
Nothing contained in this section shall be held or construed
to affect in any way the right of a person claiming title to any
land by transfer, as provided in section three, article XIII of the
constitution of West Virginia prior to the repeal of said
constitutional provision in the year one thousand nine hundred
ninety-two.
§11A-3-70. Release of taxes, interest and charges on land assessed
by erroneous description, etc; misdescription, etc., not to
result in forfeiture or subject land to the authority and control of the auditor.
In view of the large number of lots, parcels and tracts of
land in this state which are entered on the land books by
descriptions, or statement of interest or estate, or name of owner,
or in a taxing district, which are erroneous or deficient in
various particulars and the large number of lots, parcels and
tracts of land in this state, and interests and estates therein,
which appear on the land books by entries which have been or may be
considered to be irregular, erroneous, invalid or void in various
particulars because of the way in which the name of the owner, the
area, the lot or tract number or reference, the local description,
the statement of the interest or estate and other particulars are
stated, or because the entries are in the wrong taxing district;
and the uncertainty which exists as to whether the payment of taxes
thereon prevents the land intended to be assessed from having been
forfeited for nonentry or be subject to the authority and control
of the auditor pursuant to section thirty-seven of this article;
and in view of the necessity for permitting the owners of such land
to pay taxes thereon in safety and to relieve from and avoid double
payment of taxes on the same land in such cases, it is the purpose
and intent of the Legislature to, and it hereby does, release all
taxes and charges that may be or become due or unpaid, or considered to be or become due or unpaid, on any such lot, parcel
or tract of land in this state for each year that the taxes charged
thereon under such entry have been or shall be paid, even though
the entry
be entirely different in description or otherwise from
the land intended or be completely deficient, provided the identity
of the land intended by such entry can be ascertained. All title
which has been acquired by the state of West Virginia by forfeiture
of land or lands which are subject to the authority and control of
the auditor because of any such entry for any such year is hereby
released and granted to the owner of such land in all cases where
the identity of the land intended by such entry can be ascertained.
No such entry heretofore or hereafter made for any such year shall
constitute, or be considered to constitute, a failure of the owner
of such land to have the same entered on the land books and to have
himself charged with taxes thereon, or an omission of the same from
the land books, or shall result in, or be considered to have
resulted in a forfeiture for nonentry of the land or be considered
to subject the land to the authority and control of the auditor
intended by such entry if the identity of the land intended by such
entry can be ascertained. Such identity may be ascertained by any
available evidence, parole or written, of record or not of record,
including, but not limited to, tracing back prior years land book entries and valuations to a transfer to the present or a former
owner, notations on the land books and other records in the office
of the assessor for the current and prior years, conveyances to and
from the present and former owners, and all pertinent evidence not
within the foregoing classes. The provisions of this section are
remedial and shall be liberally construed for the relief of
landowners.
§11A-3-71
.
Release of title to, and taxes on, lands on which all
taxes paid for ten years.
In view of the desirability of stable land titles and to
encourage landowners to cause their lands to be assessed and pay
the taxes thereon, it is the purpose and intent of the Legislature
to release all of the state's title and claim and the authority and
control of the auditor to any real estate on which all taxes have
been paid for ten consecutive years, and release all taxes prior to
such ten year period. If, heretofore or hereafter, all taxes due
on any parcel of land for ten consecutive years have been fully
paid, all title to any such land acquired by the state prior to
said ten year period or all real property tax liens which subject
the lands to the authority and control of the auditor prior to said
ten year period shall be and is hereby released to the person who
would be the owner thereof but for the title of the state or the real property tax liens which subject the lands to the authority
and control of the auditor so released, and all unpaid taxes prior
to said ten year period are declared to be fully paid.
Nothing contained in this section shall affect or be held or
construed to affect in any way the right or title of a person
claiming to any land by transfer as provided in section three,
article XIII of the constitution of the state of West Virginia
prior to the repeal of said constitutional provision in the year
one thousand nine hundred ninety-two.
It is the intention of the Legislature that this section shall
be both retroactive and prospective.
§11A-3-72. Deeds of deputy commissioner conveying coal, oil, gas,
timber and other natural resources.
In any deed by the deputy commissioner in which said
commissioner conveys or has heretofore conveyed coal, oil, gas,
timber or any natural resources, as certified to him by the auditor
of the state to be sold for the benefit of the school fund or as
otherwise provided in this article, it shall not be necessary to
recite the mining, drilling, cutting or other rights and privileges
appurtenant to the same, which were a part of the deed of severance
of said natural resources from the surface or other estate; and in
cases where any such deeds may have heretofore been made and the rights and privileges were not recited in such deeds, the rights
and privileges are hereby declared to have attached and passed by
such deeds and all such conveyances are hereby ratified and
confirmed.
§11A-3-73.
Severability.
If any section, subsection, subdivision, subparagraph,
sentence or clause of this article is adjudged to be
unconstitutional or otherwise invalid, such invalidation shall not
affect the validity of the remaining portions of this article and,
to this end, the provisions of this article are hereby declared to
be severable.
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