H. B. 3187
(By Delegate Howell)
[Introduced February 18, 2011; referred to the
Committee on Finance.]
A BILL to enact and reenact §11A-3-22 of the Code of West Virginia, 1931, as amended, relating to service of a notice to redeem to the delinquent taxpayer after a property has been sold for delinquent taxes.
Be in enacted by the Legislature of Est Virginia,
That §11A-3-22 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.
§11A-3-22. Service of notice.
(a) As soon as the State Auditor has prepared the notice provided in section twenty-one of this article, he or she shall cause it to be served upon all persons named on the list generated by the purchaser pursuant to the provisions of section nineteen of this article.
(b) The notice shall be served upon all 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 the notice.
(c) If any person entitled to notice is a nonresident of this state whose address is known to the purchaser, he or she shall be served at that address by certified mail, return receipt requested.
(d) If the address of any a 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 the publication shall be is the county in which the real estate is located. If service by publication is necessary, publication shall be commenced when personal service is required as set forth in this section 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 the 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 State Auditor in his or her office, together with any return receipts for notices sent by certified mail.
In addition to the other notice requirements set forth in this section, if the real property subject to the tax lien was classified as Class II property at the time of the assessment, then at the same time the State Auditor issues the required notices by certified mail, the State Auditor shall forward a copy of the notice sent to the delinquent taxpayer by first class mail, addressed to “Occupant”, to the physical mailing address for the subject property. The physical mailing address for the subject property shall be supplied by the purchaser of the tax lien pursuant to the provisions of section nineteen of this article.
NOTE: The purpose of this bill is to clarify the notice and service requirements for a notice to redeem to be provided to the delinquent taxpayer at the mailing address for the subject property after a property has been sold for delinquent taxes.
Strike-throughs indicate language that would be stricken from the present law and underscoring indicates new language that would be added.