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Home » US Law » 2022 West Virginia Code » Chapter 11A. Collection and Enforcement of Property Taxes » Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands

§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 […]

§11A-3-32. Sheriff to Keep Proceeds in Separate Accounts; Disposition

(a) The sheriff shall keep in a separate fund the proceeds of all redemptions paid to him or her under the provisions of this chapter, except for those proceeds for which a separate fund is directed by the provisions of 11A-3-64 of this code. Out of the total proceeds of each redemption he or she […]

§11A-3-33. State Commissioner of Delinquent and Nonentered Lands

§11A-3-33. State commissioner of delinquent and nonentered lands. The State Auditor shall ex officio be state commissioner of delinquent and nonentered lands. The term "Auditor" whenever used in this chapter in connection with delinquent, nonentered, escheated or waste and unappropriated lands, shall be construed to refer to the Auditor in his capacity as state commissioner […]

§11A-3-34. Deputy Commissioners of Delinquent and Nonentered Lands; Bond

(a) The Auditor shall appoint for each county in the state a deputy commissioner of delinquent and nonentered lands. The Auditor shall make new appointments, from time to time thereafter, whenever vacancies occur or when, in the Auditor's judgment, it is advisable. The Auditor may promulgate rules respecting the tenure of deputy commissioners. In the […]

§11A-3-35. Land Record in Auditor's Office

The Auditor shall prepare and keep in his office a permanent record of all delinquent, nonentered, escheated and waste and unappropriated lands. The record shall as to every tract or lot listed set forth the information available as to quantity, local description, and, except in the case of waste and unappropriated lands, the name of […]

§11A-3-36. Operating Fund for Land Department in Auditor S Office

(a) The Auditor shall establish a special operating fund for the land department in his or her office. He or she shall pay into such fund all redemption fees, all publication or other charges collected by him or her if such charges were paid by or were payable to him or her the unclaimed surplus […]

§11A-3-37. Disposition of Nonentered Lands

It is the duty of the owner of land to have his land entered for taxation on the landbooks of the appropriate county, have himself charged with the taxes due thereon, and pay the same. Land which, for any five successive years, shall not have been so entered and charged shall, without any proceedings therefor, […]

§11A-3-38. Redemption of Nonentered or Certified Lands

(a) The owner of any real estate certified to the Auditor pursuant to section eight of this article, or of any nonentered real estate subject to the authority of the Auditor pursuant to section thirty-seven of this article, or any other person who was entitled to pay the taxes thereon, may redeem such real estate […]

§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 […]

§11A-3-40. Compulsory Redemption at Election of Auditor

The Auditor, if he so elects, may at any time compel redemption of any nonentered lands or real estate certified to the Auditor by the sheriff. In order to collect from the owner of such real estate an amount sufficient for redemption, he may use any of the methods provided in article two of this […]

§11A-3-42. Lands Subject to Sale by Auditor

All lands which were certified to the Auditor pursuant to 11A-3-8 of this code and which have not been redeemed, , together with all non-entered lands, all escheated lands, and all waste and unappropriated lands, shall be subject to sale by the Auditor as further provided in this article. References in this chapter to the […]

§11A-3-43. Officers to Report Lands Subject to Sale

(a) Whenever an assessor, sheriff, clerk of the county commission or county surveyor learns of the existence within the county of any nonentered land, he shall promptly report that fact to the Auditor, together with his information relating thereto. The assessor, as escheator, shall likewise report all lands which escheat to the state. (b) Whenever […]