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:
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE
AND UNAPPROPRIATED LANDS.
§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
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
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
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