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Introduced Version Senate Bill 721 History

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Senate Bill No. 721

(By Senator Harrison, By Request)


[Introduced March 21, 2005; referred to the Committee

on the Judiciary.]


A BILL to amend and reenact §11A-3-18 of the Code of West Virginia, 1931, as amended, relating to reducing the redemption time for property sold for taxes.

Be it enacted by the Legislature of West Virginia:
That §11A-3-18 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:

§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 may remain a lien thereon for a period longer than eighteen twelve months after the original issuance thereof.
(b) All rights of a purchaser shall be deemed forfeited and expired and no tax deed is to be issued on any tax sale evidenced by a tax certificate of sale where the certificate has ceased to be a lien pursuant to the provisions of this section and application for the tax deed, pursuant to the provisions of section twenty-seven of this article, 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 the clerk shall also make proper entries in his or her records. The clerk shall also present a copy of every such certificate of cancellation to the sheriff who shall enter the same in the sheriff's records and the certificate and the record are prima facie evidence of the cancellation of the certificate of sale and of the release of the lien of the certificate on the lands therein described. Failure to record the certificate of cancellation does not extend the lien evidenced by the certificate of sale. The sheriff and county clerk are not entitled to any fees for the issuing of the certificate of cancellation nor for the entries in their books made under the provisions of this subsection.

NOTE: The purpose of this bill is to reduce the redemption time for property sold for taxes.

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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