Senate Bill No. 408
(By Senator Jenkins)
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[Introduced January 31, 2007; referred to the Committee on
Finance.]
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A BILL to amend and reenact §11A-2-18 of the Code of West Virginia,
1931, as amended; and to amend and reenact §11A-3-2 of said
code, all relating to clarifying when payment for delinquent
real estate taxes are due in sheriffs' tax offices.
Be it enacted by the Legislature of West Virginia:
That §11A-2-18 of the Code of West Virginia, 1931, as amended,
be amended and reenacted; and that §11A-3-2 of said code be amended
and reenacted, all to read as follows:
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-18. Redemption before sale; record; lien.
The owner of any real estate returned delinquent, or any other
person entitled to pay the taxes thereon, may redeem
at any time
before the sale provided for in the following article by payment of
the taxes, interest and charges due.
Payment must be received in
the tax office by the close of business on the last business day prior to the sale. However, redemption of an undivided interest
included in a group assessment or of part of a tract or lot the
whole of which was assessed in the name of a person other than the
owner shall not be permitted until the applicable provisions of
section nine or of section ten, article one of this chapter, have
been complied with. The sheriff shall give to the person redeeming
a duplicate receipt, one of which shall be filed with the clerk of
the county court commission, who shall note the fact of such
redemption on his or her record of delinquent lands. Whenever only
part of a tract or lot, or only an undivided interest therein, has
been redeemed, the clerk shall make the necessary changes in his or
her record of delinquent lands before noting the fact of redemption
on the record. Any person redeeming an 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.
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE
AND UNAPPROPRIATED LANDS.
§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 or her 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) 20____, 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 nine in the morning and four in the afternoon, on the
_____ day of _________________, 20____.
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 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. Payment received within fourteen business days prior to the date of sale must be paid by cashier check, money order,
certified check or United States currency. Payment must be
received in the tax office by the close of business on the last
business day prior to the sale.
Given under my hand this _____________ day of
_____________________, 20_____.
__________________________
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 the
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 or her 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 the
sheriff 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 twenty-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 ten 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 or her 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 the person at the date of such redemption. In such
case, the sheriff shall include but three 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.
NOTE: The purpose of this bill is to clarify when payment for
delinquent real estate taxes are due in sheriffs' tax offices.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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