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Senate Bill No. 52
(By Senators Macnaughtan, Claypole, Dittmar,
Minard and Ross)
____________
[Introduced January 18, 1994; referred to the Committee
on the Judiciary; and then to the Committee on Finance.]
____________
A BILL to amend and reenact sections ten and thirteen, article
two, chapter eleven-a of the code of West Virginia, one
thousand nine hundred thirty-one, as amended; and to amend
and reenact articles three and four of said chapter, all
relating to the disposition of delinquent, nonentered,
escheated and waste and unappropriated lands.
Be it enacted by the Legislature of West Virginia:
That sections ten and thirteen, article two, chapter
eleven-a of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted; and that
articles three and four of said chapter be amended and reenacted,
all to read as follows:
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-10. Sale of tax liens on real estate.
In addition to the methods for the collection of taxes
provided for in this article, tax liens on real estate may be
sold for the taxes assessed thereon in the manner prescribed in
article three of this chapter.
§11A-2-13. Publication and posting of delinquent tax lists.
A copy of each of the delinquent lists shall be posted at
the front door of the courthouse of the county at least two weeks
before the session of the county commission at which they are to
be presented for examination. At the same time a copy of each
list shall be published as a Class I-O 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. Only the aggregate amount of the taxes owed
by each person need be published. To cover the costs of
preparing, publishing and posting the delinquent lists, a charge
of ten dollars shall be added to the taxes and interest already
due on each item listed.
Any person whose taxes were delinquent on May first may have
his name removed from the delinquent lists prior to the time the
same is delivered to the newspapers for publication by paying to
the sheriff the full amount of the taxes and costs owed by such
person at the date of such redemption. The sheriff shall collect
a charge of only three dollars if redemption is made before the
list is delivered for publication. Costs collected by the
sheriff hereunder which are not expended for publication shall be
paid into the general county fund.
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND
WASTE AND UNAPPROPRIATED LANDS.
PART I
§11A-3-1. Declaration of legislative purpose and policy.
In view of the paramount necessity of providing regular taxincome for the state, county and municipal governments,
particularly for school purposes; and in view of the further fact
that delinquent land not only constitutes a public liability, but
also represents a failure on the part of delinquent private
owners to bear a fair share of the costs of government; and in
view of the rights of owners of real property to adequate notice
and an opportunity for redemption before they are divested of
their interests in real property for failure to pay taxes or have
their property entered on the land books; and in view of the fact
that the circuit court suits heretofore provided prior to deputy
commissioners' sales are unnecessary and a burden on the
judiciary of the state; and in view of the necessity to continue
the mechanism for the disposition of escheated and waste and
unappropriated lands; now therefore, the Legislature declares
that its purposes in the enactment of this article are as
follows: (1) To provide for the speedy and expeditious
enforcement of the tax claims of the state and its subdivisions;
(2) to provide for the transfer of delinquent and nonentered
lands to those more responsible to, or better able to bear, the
duties of citizenship than were the former owners; (3) to secure
adequate notice to owners of delinquent and nonentered property
of the pending issuance of a tax deed; (4) to permit deputy
commissioners of delinquent and nonentered lands to sell such
lands without the necessity of proceedings in the circuit courts;
(5) to reduce the expense and burden on the state and its
subdivisions of tax sales so that such sales may be conducted inan efficient manner while respecting the due process rights of
owners of real property; and (6) to provide for the disposition
of escheated and waste and unappropriated lands.
§11A-3-2. Second publication of list of delinquent real estate;
notice.
(a) On or before September tenth of each year, the sheriff
shall prepare a second list of delinquent lands, which shall
include all real estate in his county remaining delinquent as of
September first, 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) 19____, 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 ten in the morning and four in the
afternoon, on the _____ day of _________________, 19____.
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 for cash 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 Quantity Local Total amount of taxes,
charged of descrip- interest and charges
with taxes land tion 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.
Given under my hand this _____________ day of
_____________________, 19_____.
__________________________
Sheriff (or collector).
The sheriff shall publish the list and notice prior to the
sale date fixed in the notice as a Class III-O 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 such
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, and (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 taxcommissioner requesting such notice of delinquency:
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
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 he 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 sections 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 ten 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 five 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 September
first may have his name removed from the delinquent list prior tothe time the same is delivered to the newspapers for publication
by paying to the sheriff the full amount of taxes and costs owed
by such 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.
§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 any right to notice provided by sections
two, twenty-two and fifty-five of this article unless he shall
have filed a statement declaring such interest with the sheriff.
Such statement shall be filed annually during the month of July.
Such statement shall be on a form prescribed by the tax
commissioner and shall include the name of the person charged
with taxes for the real property; the tax map and parcel number
of the property; a description of the interest claimed; and the
address to which notice is to be sent.
(b) At least once a year prior to July first, the sheriff
shall publish a notice that any person claiming a lien against
taxable real property must file the annual statement required by
this section or such person will be deemed to have waived any
right to notice provided by the preceding section. The notice
shall be published as a Class I 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 thecounty in which such land is located.
§11A-3-4. Redemption after second publication and before sale.
Any of the real estate included in the list published
pursuant to the provisions of section two of this article may be
redeemed at any time before sale as provided in section eighteen,
article two of this chapter.
§11A-3-5. Sale by sheriff; immunity; penalty; mandamus.
(a) The tax lien on each unredeemed tract or lot, or each
unredeemed part thereof or undivided interest therein shall be
sold by the sheriff at public auction to the highest bidder for
cash, between the hours of ten in the morning and four in the
afternoon on any business working day after the fourteenth day of
October and before the twenty-third of November:
Provided,
That
no tax lien for such unredeemed tract or lot or undivided
interest therein shall be sold upon any bid or for any sum less
than the total amount of taxes, interest and charges then due:
Provided, however,
That at any such sale, the tax lien for each
unredeemed tract or lot, or undivided interest therein, shall be
offered for sale and sold for the entirety of such tract or lot
or undivided interest therein as the same is described and
constituted as a unit or entity in the list and notice prescribed
in section two of this article. If the sale shall not be
completed on the day designated in the notice for the holding of
such sale, it shall be continued from day to day between the same
hours until disposition shall have been made of all the land.
(b) Each sheriff is immune from liability if a loss or claimresults from the sale of a tax lien conducted pursuant to the
provisions of this article or from any subsequent conveyance of
the property to which the lien attaches:
Provided,
That where a
sheriff fails or refuses to sell said tax lien pursuant to the
provisions of this article for reasons other than those provided
by section seven of this article, the sheriff may be compelled by
mandamus to sell the same upon the petition of the auditor or any
taxpayer of the county in a court of competent jurisdiction.
§11A-3-6. Purchase by sheriff and clerk of county commission
prohibited; coowner free to purchase at tax sale.
(a) No sheriff, clerk of the county commission or circuit
court, assessor, nor deputy of any of them, shall directly or
indirectly become the purchaser, or be interested in the
purchase, of any tax lien on any real estate at the tax sale or
receive any tax deed conveying such real estate. Any such
officer so purchasing shall forfeit one thousand dollars for each
offense. The sale of any tax lien on any real estate, or the
conveyance of such real estate by tax deed, to one of the
officers named in this section shall be voidable, at the instance
of any person having the right to redeem, until such real estate
reaches the hands of a bona fide purchaser.
(b) Any coowner, except a coparcener, in the absence of
satisfactory proof of a fiduciary relationship, shall be entitled
to acquire by tax purchase for his own account the tax lien on
the interest of any, or all, of his coowners in any real estate,
and to receive a tax deed conveying such interest without beingrequired to hold such tax lien or interest or interests under any
constructive trust. There shall be a prima facie presumption
against the existence of any such constructive trust.
§11A-3-7. Suspension from sale; amended delinquent lists;
subsequent sale.
(a) Whenever it shall appear to the sheriff that any real
estate included in the list has been previously conveyed by deed
and no tax thereon is currently delinquent, or that the tax lien
thereon has been sold previously and not redeemed, or that the
tax lien thereon ought not to be sold for the amount stated
therein, he shall suspend the sale thereof and report his reasons
therefor to the county commission and to the auditor. If the
commission finds that the tax lien on the real estate ought not
to be sold, it shall so order; but if the commission finds that
the tax lien on the real estate ought to be sold for the amount
stated, or for a greater or less amount, it shall order the
sheriff to include such real estate in his next September list,
unless sooner redeemed.
(b) In the event the list and notice of sale prescribed in
section two of this article is not published, posted and
completed in the manner provided by said section two, so that it
is impossible for that reason, or by reason of omission of any
necessary procedural act, for the sheriff to make sale of the tax
lien for the real estate embraced in said list pursuant to the
provisions of this chapter, then and in that event the sheriff
shall certify to the auditor, on or before the second day ofDecember following the month in which such sale should have been
held, an amended list or lists of such taxes which then remain
delinquent. The sheriff shall include the real estate in the
last-mentioned amended list or lists in his next September list,
unless sooner redeemed.
§11A-3-8. Certification of unsold property to the auditor.
If no person present bids the amount of taxes, interest and
charges due on any real estate offered for sale, the sheriff
shall certify the real estate to the auditor for disposition
pursuant to section forty-four of this article, subject, however,
to the right of redemption provided by section thirty-eight of
this article. The auditor shall prescribe the form by which the
sheriff certifies the property.
§11A-3-9. Sheriff's list of sales, suspensions, redemptions and
certifications; oath.
As soon as the sale provided for in section five of this
article has been completed, the sheriff shall prepare a list of
all tax liens on delinquent real estate purchased at the sale, or
suspended from sale, or redeemed before sale, or certified to the
auditor. The heading of the list shall be in form or effect as
follows:
List of sales of tax liens on real estate in the county of
..............., returned delinquent for nonpayment of taxes
thereon for the year (or years) 19...., and sold in the month (or
months) of ............, 19....., or suspended from sale, or
redeemed before sale, or certified to the auditor.
The sheriff shall, at the foot of such list, subscribe an
oath, which shall be subscribed before and certified by some
person duly authorized to administer oaths, in form or effect as
follows:
I, ............., sheriff (or deputy sheriff or collector)
of the county of ............., do swear that the above list
contains a true account of all the tax liens on real estate
within my county returned delinquent for nonpayment of taxes
thereon for the year (or years) 19...., which were sold by me or
which were suspended from sale or redeemed before sale or
certified to the auditor, and that I am not now, nor have I at
any time been, directly or indirectly interested in the purchase
of any such tax liens.
Except for the heading and the oath, the tax commissioner
shall prescribe the form of the list.
§11A-3-10. Sheriff to account for proceeds; disposition of
surplus.
(a) The sheriff shall account for the proceeds of all sales
and redemptions included in such list in the same way he accounts
for other taxes collected by him, except that if the purchase
money paid for any property sold is in excess of the amount of
taxes, interest and charges due thereon, the surplus shall be
deposited in a special county fund to be known and designated as
the "sale of tax lien surplus fund," and disposed of as follows:
(1) In any case where the property was redeemed, such
surplus shall be distributed to the person or persons whoredeemed such property, or the heirs, devisees, legatees,
executors, administrators, successors or assigns thereof, if a
proper claim therefor is filed with the sheriff within two years
from and after the date of the sale; or
(2) If a claim as specified in subdivision (1) hereof is not
timely filed, or if there was no redemption, such surplus shall
be distributed to the person or persons who owned the property at
the time of the sale, or the heirs, devisees, legatees,
executors, administrators, successors or assigns thereof, if a
proper claim therefor is filed with the sheriff within three
years from and after the date of the sale; or
(3) If there be no proper claim filed under either
subdivision (1) or (2) hereof within the time limits aforesaid,
all claims to such surplus shall be barred and such surplus shall
be distributed by the sheriff in the manner provided by law for
the distribution of property taxes collected by him.
(b) All real estate included in the first delinquent list
sent to the auditor, and not accounted for in the list of sales,
suspensions, redemptions and certifications, shall be deemed to
have been redeemed before sale, and the taxes, interest and
charges due thereon shall be accounted for by the sheriff as if
they had been received by him before the sale.
§11A-3-11. Return of list of sales, suspensions and
redemptions.
(a) Within one month after completion of the sale, the
sheriff shall deliver the original list of sales, suspensions andredemptions described in section nine of this article, with a
copy thereof, to the clerk of the county commission. The clerk
shall bind the original of such list in a permanent book to be
kept for the purpose in his office, and shall note each sale and
suspension, each redemption not previously noted, and each
certification on his record of delinquent lands. The clerk,
within ten days after delivery of the list to him, shall transmit
the copy to the auditor, who shall note each sale, suspension,
redemption and certification on the record of delinquent lands
kept in his office.
(b) Any sheriff who fails to prepare and return the list of
sales, suspensions, redemptions and certifications within the
time required by this section shall forfeit not less than fifty
nor more than five hundred dollars, for the benefit of the
general school fund, to be recovered by the auditor or by any
taxpayer of the county on motion in a court of competent
jurisdiction. Upon the petition of any person interested, the
sheriff may be compelled by mandamus to make out and return such
list, and the proceedings thereon shall be at his cost.
§11A-3-12. Amendment of such list.
If the sheriff shall make any error or omission in the list
of sales, suspensions, redemptions and certifications returned to
the clerk of the county commission, he or any person interested
may, within six months after the sale, apply by petition to the
county commission for an order permitting or requiring amendment
of the list. Any person who might be prejudiced by the proposedamendment must, if found within the county, be given at least
ten-days' notice of such application. Upon proof of the error or
mistake the court shall make an order permitting or requiring the
sheriff to file an amended list with the clerk of the commission.
The sheriff shall thereupon prepare and deliver to the clerk of
the commission the amended list and a copy thereof, with a copy
of the order of the commission permitting or requiring it to be
filed attached to the list and to the copy. The clerk shall
substitute the original of the amended list for the list already
in his office, and make the necessary corrections on his record
of delinquent lands. The clerk shall transmit the copy of the
amended list to the auditor who shall note the corrections on his
record of delinquent lands.
§11A-3-13. Publication by sheriff of sales list.
Within one month after completion of the sale, the sheriff
shall prepare and publish a list of all the sales and
certifications made by him, in form or effect as follows, which
list shall be published as a Class II-O 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.
List of tax liens on real estate sold in the county of
........................., in the month (or months) of
......................, 19....., for nonpayment of taxes thereon
for the year (or years) 19......, and purchased by individuals or
certified to the auditor of the state of West Virginia:
Name ofQuantity
person Localof land Whole
chargeddescriptionQuantityfor which Name amount
with ofof landtax lien of paid by
taxes lands chargedis soldpurchaserpurchaser
The owner of any real estate listed above, or any other
person entitled to pay the taxes thereon, may, however, redeem
such real estate as provided by law.
Given under my hand this ................ day of
....................., 19.....
To cover the costs of preparing and publishing such list, a
charge of ten dollars shall be added to the taxes, interest and
charges already due on each item listed.
§11A-3-14. Purchase by individual at tax sale; certificate of
sale.
(a) If any person, being the highest bidder present at the
sale provided for in section five of this article, bids and pays
at least the amount of taxes, interest and charges for which any
real estate is offered for sale, the sheriff shall issue to him
a certificate of sale for the purchase money. The heading of the
certificate shall be:
Memorandum of tax lien on real estate sold in the county of
................. on this ............ day of ............,
19...., for the nonpayment of taxes charged thereon for the year
(or years) 19.....
Except for the heading, the tax commissioner shall prescribethe form of the receipt.
(b) The certificate of sale shall describe the real estate
subject to the tax lien that was sold, the total amount of all
taxes, interest, penalties and costs paid for each lot or tract,
and the rate of interest to which the purchaser shall be entitled
upon redemption. The certificate shall also set forth columns
for the entry of subsequent taxes and costs paid. For each
certificate so delivered, the purchaser shall pay a fee of ten
dollars, and such amount shall be included in the costs described
therein.
§11A-3-15. Certificate of sale assignable.
The certificate of sale shall be assignable by endorsement,
and an assignment thereof, when entered upon the delinquent lands
book of the clerk of the county commission, shall vest in the
assignee or his legal representative all the right and title of
the original purchaser. The clerk shall be entitled to a fee of
two dollars for the entry thereof.
§11A-3-16. Subsequent tax payments by purchaser.
Any person desiring to pay any subsequent taxes on lands for
which he holds the certificate of sale described in section
fifteen or sixteen of this article shall produce such certificate
to the sheriff, who shall endorse the amount of such subsequent
taxes and the date of payment thereof in his records upon the
payment to the sheriff of a fee therefor in the amount of two
dollars. He shall also present such certificate to the clerk of
the county commission, who shall enter the amount of such tax inhis record of delinquent lands upon the payment to the clerk of
a fee therefor in the amount of two dollars.
§11A-3-17. Sale of subsequent tax liens.
Whenever any tax lien on any real estate has been sold at a
tax sale to an individual purchaser, and the tax on such real
estate for the year of the sale or for any subsequent year have
become delinquent, the sheriff shall include the real estate in
the delinquent lists of the proper year and shall sell any
subsequent tax liens therefor on the whole or a part thereof for
taxes as if the former sale had not occurred. The purchaser at
the first sale may, however, prevent the second sale by paying
the amount due, or he may redeem from the second sale. If the
purchaser bought only a part of the land at the first sale, he
may prevent a second sale thereof by paying the proportionate
part of the taxes assessed against the whole which are chargeable
to the part purchased.
§11A-3-18. Limitations on tax certificates.
(a) No lien upon real property conveyed by a tax certificate
of sale issued by a sheriff on account of any delinquent property
taxes shall remain a lien thereon for a period longer than
eighteen months after the original issuance thereof.
(b) No tax deed shall issue on any tax sale evidenced by a
tax certificate of sale where such certificate has ceased to be
a lien pursuant to the provisions of this section and application
for such tax deed is not pending at the time of the expiration of
the limitation period provided for in this section.
(c) Whenever a lien conveyed by a tax certificate of sale
has expired by reason of the provisions of this section, the
sheriff shall immediately issue a certificate of cancellation
describing the real estate included in the certificate of
purchase or tax certificate and giving the date of cancellation;
and he shall also make proper entries in his records. He shall
also present every such certificate of cancellation to the county
clerk who shall enter the same in his records and file the same,
and such certificate and the record thereof shall be prima facie
evidence of the cancellation of the certificate of sale and of
the release of the lien of such certificate on the lands therein
described. Failure to record such certificate of cancellation
shall not extend the lien conveyed by the certificate of sale.
The sheriff and county clerk shall not be entitled to any fees
for the issuing of such certificate of cancellation nor for the
entries in their books made under the provisions of this
subsection.
§11A-3-19. What purchaser must do before he can secure deed.
(a) At any time after October thirty-first of the year
following the sheriff's sale, and on or before December thirty-
first of the same year, the purchaser, his heirs or assigns, in
order to secure a deed for the real estate subject to the tax
lien or liens purchased, shall: (1) Prepare a list of those to
be served with notice to redeem and request the clerk to prepare
and serve the notice as provided in sections twenty-one and
twenty-two of this article; (2) deposit, or offer to deposit,with the clerk a sum sufficient to cover the costs of preparing
and serving the notice; and (3) present the purchaser's
certificate of sale, or order of the county commission where the
certificate has been lost or wrongfully withheld from the owner,
to the clerk of the county commission. For failure to meet these
requirements, the purchaser shall lose all the benefits of his
purchase.
(b) If the person requesting preparation and service of the
notice is an assignee of the purchaser, he shall, at the time of
the request, file with the clerk a written assignment to him of
the purchaser's rights, executed, acknowledged and certified in
the manner required to make a valid deed.
(c) Whenever any certificate given by the sheriff for a tax
lien on any land, or interest therein sold for delinquent taxes,
or any assignment thereof, is lost or wrongfully withheld from
the rightful owner thereof and such land or interest has not been
redeemed, the county commission may receive evidence of such loss
or wrongful detention and, upon satisfactory proof of such fact,
may cause a certificate of such proof and finding, properly
attested by the county clerk under the seal of the county, to be
delivered to such rightful claimant, and a record thereof shall
be duly made by the county clerk in the recorded proceedings of
the commission.
§11A-3-20. Refund to purchaser of payment made at sheriff's
sale where property is subject of an erroneous assessment or
is otherwise nonexistent.
If, after payment of the amount bid at a sheriff's sale, the
purchaser discovers that the property purchased at such sale is
the subject of an erroneous assessment or is otherwise
nonexistent, such purchaser shall submit the certificate of an
attorney-at-law that the property is the subject of an erroneous
assessment or is otherwise nonexistent. Upon receipt thereof,
the sheriff shall cause the moneys so paid to be refunded. Upon
refund, the sheriff shall inform the assessor of the erroneous
assessment for the purpose of having the assessor correct said
error.
§11A-3-21. Notice to redeem.
Whenever the provisions of section nineteen of this article
have been complied with, the clerk of the county commission shall
thereupon prepare a notice in form or effect as follows:
To...................................
You will take notice that ............, the purchaser (or
............, the assignee, heir or devisee of ............, the
purchaser) of the tax lien(s) on the following real estate,
................., (here describe the real estate for which the
tax lien(s) thereon were sold) located in ............, (here
name the city, town or village in which the real estate is
situated or, if not within a city, town or village, give the
district and a general description) which was returned delinquent
in the name of ................, and for which the tax lien(s)
thereon was sold by the sheriff of ............... County at thesale for delinquent taxes made on the .......... day of
............., 19...., has requested that you be notified that a
deed for such real estate will be made to him on or after the
first day of April, 19...., as provided by law, unless before
that day you redeem such real estate. The amount you will have
to pay to redeem on the last day, March thirty-first, will be as
follows:
Amount paid sheriff at sale, with interest to March 31st
............ $...........
Amount of taxes paid on the property, since the sale, with
interest to March 31st .............. $...........
Amount paid for title examination and preparation of list of
those to be served, and for preparation and service of the notice
with interest to .............
$........
Amount paid for other statutory costs
(describe).............
$...........
Total ........... $............
You may redeem at any time before March thirty-first by
paying the above total less any unearned interest.
Given under my hand this ......... day of ................,
19.....
............................................
Clerk of the County Commission
of .................................... County,
State of West Virginia
The clerk for his service in preparing the notice shall
receive a fee of five dollars for the original and one dollar for
each copy required. Any costs which must be expended in addition
thereto for publication, or service of such notice in the manner
provided for serving process commencing a civil action, or for
service of process by certified mail, shall be charged by the
clerk. All costs provided by this section shall be included as
redemption costs and included in the notice described herein.
§11A-3-22. Service of notice.
As soon as the clerk has prepared the notice provided for in
section twenty-one of this article, he 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.
The notice shall be served upon all such 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 tenth day
following the request for such notice.
If any person entitled to notice is a nonresident of this
state, whose address is known to the purchaser, he shall be
served at such address by certified mail, return receipt
requested.
If the address of any person entitled to notice, whether a
resident or nonresident of this state, is unknown to thepurchaser and cannot be discovered by due diligence on the part
of the purchaser, the notice shall be served by publication as a
Class III-O 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 in
which such real estate is located. If service by publication is
necessary, publication shall be commenced when personal service
is required as set forth above, 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 such 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 clerk in his
office, together with any return receipts for notices sent by
certified mail.
§11A-3-23. Redemption from purchase; receipt; list of
redemptions; lien; lien of person redeeming interest of
another; record.
(a) After the sale of any tax lien on any real estate
pursuant to section five of this article, the owner of, or any
other person who was entitled to pay the taxes on, any real
estate for which a tax lien thereon was purchased by an
individual, may redeem at any time before a tax deed is issued
therefor. In order to redeem, he must pay to the purchaser, his
heirs or assigns, the following amounts: (1) The amount of
purchase money paid to the sheriff, with interest at the rate ofone percent per month from the date of sale; (2) all other taxes
thereon, which have since been paid by the purchaser, his heirs
or assigns, with interest at the rate of one percent per month
from the date of payment; (3) such additional expenses as may
have been incurred in procuring an examination of title in order
to prepare the list of those to be served with notice and giving
the notice required by sections twenty-one and twenty-two of this
article, with interest at the rate of one percent per month, but
the amount he shall be required to pay for the expenses incurred
for the preparation of the list of those to be served with notice
to redeem, required by section nineteen of this article, and any
title examination incident thereto, shall not exceed one hundred
dollars from the date the same was paid; and (4) all additional
statutory costs paid by the purchaser. To be entitled to receive
in redemption the expenses incurred in the examination of title
and in preparing the notice to redeem, the purchaser must possess
satisfactory proof of such expenses, in the form of receipts or
other evidence thereof.
The person redeeming shall be given duplicate receipts for
the payment. If the purchaser, his heirs or assigns, shall
refuse or fail to sign and give such receipts when lawfully
required to do so, he or they shall pay to the person redeeming
twice the amount of such payment, which may be recovered by
action on the case in any court of competent jurisdiction. One
of such receipts shall be filed with the clerk of the county
commission on or before the day on which the right to redeemexpires. The clerk shall endorse on both receipts the fact and
time of such filing, and shall note the fact of redemption on his
record of delinquent lands. If the receipt is not filed on or
before such date, the redemption shall be void as to creditors
and subsequent bona fide purchasers from the purchaser, his heirs
or assigns. If, however, the receipt is filed after the date
required, it shall operate as notice from and after the date of
filing. In April of each year the clerk of the county commission
shall prepare and certify to the auditor a list of all
redemptions from sales to individual purchasers, which have not
been included in any former list.
(b) Any person who, by reason of the fact that no provision
is made for partial redemption of the tax lien on real estate
purchased by an individual, is compelled in order to protect
himself to redeem the tax lien on all of such real estate when it
belongs, in whole or in part, to some other person, shall have a
lien on the interest of such other person for the amount paid to
redeem such interest. He shall lose his right to the lien,
however, unless within thirty days after payment he shall file
with the clerk of the county commission his claim in writing
against the owner of such interest, together with the receipt
provided for in this section. The clerk shall docket the claim
on the judgment lien docket in his office and properly index the
same. Such lien may be enforced as other judgment liens are
enforced.
§11A-3-24. Payment of redemption money to clerk.
Whenever the purchaser, his heirs or assigns shall refuse to
accept payment of the redemption money, or cannot be found or
does not reside in the county, payment may be made to the clerk
of the county commission at any time before the right to redeem
expires. The clerk shall issue duplicate receipts, one to be
filed by him in his office, and shall note the fact of redemption
on his record of delinquent lands. The clerk shall forthwith
notify the purchaser by mail of such redemption.
§11A-3-25. Contest of redemption by payment to clerk.
If the purchaser, his heirs or assigns, dispute the right to
redeem of the person making payment to the clerk as provided in
section twenty-four of this article, he or they may, within one
year after payment to the clerk, give to such person, or to his
heirs, or personal representative, notice in writing of such
dispute, requiring him or them to appear before the circuit court
of the county, on a day to be named in the notice, and prove that
the person who made the payment had a right to redeem. Such
notice shall be served at least ten days before the day on which
it is returnable, and if the party served fails to appear, or if
he appears and fails to prove the right to redeem, the court
shall enter an order canceling the redemption and, if the period
of redemption has then expired and all other conditions of
section nineteen of this article have been complied with,
directing the clerk to execute and deliver to the purchaser, or
his heirs or assigns, a deed for the property. If the other
conditions have not been complied with, the court may enter anorder allowing reasonable additional time for compliance,
authorizing, as a substitute for the notice required by section
twenty-one of this article, preparation and service of a notice
to redeem within ninety days, and directing the clerk to execute
the deed upon the expiration of such period of redemption. Any
deed executed pursuant to an order of the court provided for in
this section shall have the same force and effect as if executed
and delivered within the time specified in section twenty-seven
of this article. The clerk of the county commission shall enter
such order on his record of delinquent lands and shall return the
money to the person who made the payment, or to his personal
representative. If, however, the decision is that such person
had the right to redeem, the clerk shall pay the money to the
purchaser, or his heirs or assigns.
If the purchaser, his heirs or assigns, admit the right to
redeem but claim that the sum paid the clerk was insufficient, he
or they may upon similar notice have the sufficiency of the
payment determined by the court. If the person redeeming fails
to appear or if the decision is that the sum paid was
insufficient, the court shall, unless such additional amount as
may be found to be due is paid within thirty days, enter an order
canceling the redemption, and shall also enter such further
appropriate orders as are authorized to be entered under the
preceding paragraph. If the sum is found to have been
sufficient, the court shall make such orders as are appropriate
when the right to redeem is sustained under the precedingparagraph of this section.
§11A-3-26. Certificate of redemption issued by clerk;
recordation; disposition of redemption money.
Upon payment of the sum necessary to redeem, the clerk shall
execute a certificate of redemption in duplicate, which
certificate shall specify the real estate redeemed, or the part
thereof or the interest therein, as the case may be, together
with any changes in respect thereto which were made in the
landbook and in the record of delinquent lands; shall specify the
year or years for which payment was made; and shall state that it
is a receipt for the money paid and a release of the tax lien on
the real estate redeemed. The original certificate shall be
retained in the files in the clerk's office and one copy shall be
delivered to the person redeeming. The clerk shall make any
necessary changes in his record of delinquent lands and shall
note the fact of redemption on such record, and shall record the
certificate in a separate volume provided for the purpose.
The fee for issuing the certificate of redemption shall be
twenty-five dollars.
All certificates of redemption issued by the clerk in each
year shall be numbered consecutively and shall be filed by the
clerk in numerical order. Reference to the year and number of
the certificate shall be included in the notation of redemption
required herein. No fee shall be charged by the clerk for any
recordation, filing or notation required by this section.
Any redemption money received by the clerk pursuant to theprovisions of this chapter shall be delivered to the sheriff for
disposition thereof pursuant to the provisions of sections ten
and thirty-two of this article.
§11A-3-27. Deed to purchaser; record.
If the real estate described in the notice is not redeemed
within the time specified therein, the person entitled thereto
shall make and deliver to the clerk of the county commission at
any time thereafter, subject to the provisions of section
eighteen of this article, a quitclaim deed for such real estate
in form or effect as follows:
This deed made this ......... day of ..........., 19...., by
and between ............, clerk of the county commission of
........... County, West Virginia, (or by and between
..........., a commissioner appointed by the Circuit Court of
........... County, West Virginia) grantor, and .............,
purchaser, (or .........., heir, devisee or assignee of
.............., purchaser,) grantee, witnesseth, that
Whereas, In pursuance of the statutes in such case made and
provided, ............., Sheriff of ............ County, (or
........., deputy for ............, Sheriff of ............
County, (or .............., collector of .............. County,)
did, in the month of ............, in the year 19...., sell the
tax lien(s) on real estate, hereinafter mentioned and described,
for the taxes delinquent thereon for the year (or years) 19....,
and ..............., (here insert name of purchaser) for the sum
of $..........., that being the amount of purchase money paid tothe sheriff, did become the purchaser of the tax lien(s) on such
real estate (or on ........ acres, part of the tract or land, or
on an undivided ........... interest in such real estate) which
was returned delinquent in the name of ................, and
Whereas, The clerk of the county commission has caused the
notice to redeem to be served on all persons required by law to
be served therewith; and
Whereas, The tax lien(s) on the real estate so purchased has
not been redeemed in the manner provided by law and the time for
redemption set in such notice has expired;
Now, therefore, the grantor, for and in consideration of the
premises and in pursuance of the statutes, doth grant unto
........., grantee, his heirs and assigns forever, the real
estate on which the tax lien(s) so purchased existed, situate in
the county of ........., bounded and described as
follows:...................
Witness the following signature: ..............................
Clerk of the County Commission of ........ County.
Except when ordered to do so, as provided in sections
twenty-five or twenty-eight of this article, no clerk of the
county commission shall execute and deliver such a deed more than
six months after the person entitled to the deed delivers the
same and requests the execution thereof. Upon the clerk's
determination that the deed presented substantially complies with
the requirements of this section, the clerk shall execute thedeed and acknowledge the same, record the deed in the clerk's
office, and deliver the original thereof to the purchaser.
For the execution of the deed and for all the recording
required by this section, a fee of ten dollars shall be charged,
to be paid by the grantee upon delivery of the deed. The deed,
when duly acknowledged or proven, shall be recorded by the clerk
of the county commission in the deed book in his office, together
with assignment from the purchaser, if one was made, the notice
to redeem, the return of service of such notice, the affidavit of
publication, if the notice was served by publication, and any
return receipts for notices sent by certified mail.
§11A-3-28. Compelling service of notice or execution of deed.
If the clerk of the county commission fails or refuses to
prepare and serve the notice to redeem as required in sections
twenty-one and twenty-two of this article, the person requesting
the notice may, at any time within two weeks after discovery of
such failure or refusal, but in no event later than sixty days
following the date the person requested that notice be prepared
and served, apply by petition to the circuit court of the county
for an order compelling the clerk to prepare and serve the notice
or appointing a commissioner to do so. If the person requesting
the notice fails to make such application within the time
allowed, he shall lose his right to the notice, but his rights
against the clerk under the provisions of section sixty-seven of
this article shall not be affected. Notice given pursuant to an
order of the court or judge shall be as valid for all purposes asif given within the time required by section twenty-two of this
article.
If the clerk fails or refuses to execute the deed as
required in section twenty-seven of this article, the person
requesting the deed may, at any time after such failure or
refusal, but not more than six months after his right to the deed
accrued, apply by petition to the circuit court of the county for
an order compelling the clerk to execute the deed or appointing
a commissioner to do so. If the person requesting the deed fails
to make such application within the time allowed, he shall lose
his right to the deed, but his rights against the clerk under the
provisions of section sixty-seven of this article shall not be
affected. Any deed executed pursuant to an order of the court or
judge shall have the same force and effect as if executed and
delivered by the clerk within the time specified in the preceding
section.
Ten days' written notice of every such application must be
given to the clerk. If, upon the hearing of such application,
the court or judge is of the opinion that the applicant is not
entitled to the notice or deed requested, the petition shall be
dismissed at his costs; but if the court or judge is of the
opinion that he is entitled to such notice or deed, then, upon
his deposit with the clerk of the circuit court of a sum
sufficient to cover the costs of preparing and serving the
notice, unless such a deposit has already been made with the
clerk of the county commission, an order shall be made by thecourt or judge directing the clerk to prepare and serve the
notice or execute the deed, or appointing a commissioner for the
purpose, as the court or judge shall determine. If it appears to
the court or judge that the failure or refusal of the clerk was
without reasonable cause, judgment shall be given against him for
the costs of the proceedings; otherwise the costs shall be paid
by the applicant.
Any commissioner appointed under the provisions of this
section shall be subject to the same liabilities as are provided
for the clerk. For the preparation of the notice to redeem, he
shall be entitled to the same fee as is provided for the clerk.
For the execution of the deed, he shall also be entitled to a fee
of ten dollars, to be paid by the grantee upon delivery of the
deed.
§11A-3-29. One deed for separate purchases.
Whenever one purchaser at the tax sale has purchased tax
liens on two or more pieces of real estate, or undivided
interests therein, charged with taxes for the same year, or
years, he, his heirs or assigns, may request the clerk of the
county commission to execute a separate deed for each piece of
real estate, or undivided interest therein, or separate deeds for
some and one deed for the remainder, or one deed for all, as he
or they may prefer. Every deed for two or more pieces of real
estate, or undivided interests therein, shall describe each piece
of real estate and each undivided interest separately.
§11A-3-30. Title acquired by individual purchaser; action to
quiet title.
(a) Whenever the purchaser of any tax lien on any real
estate sold at a tax sale, his heirs or assigns, shall have
obtained a deed for such real estate from the clerk of the county
commission or from a commissioner appointed to make the deed, he
or they shall thereby acquire all such right, title and interest,
in and to the real estate, as was, at the time of the execution
and delivery of the deed, vested in or held by any person who was
entitled to redeem, unless such person is one who, being required
by law to have his interest separately assessed and taxed, has
done so and has paid all the taxes due thereon, or unless the
rights of such person are expressly saved by the provisions of
section six of this article or section two, three, four or six,
article four of this chapter.
The tax deed shall be conclusive evidence of the acquisition
of such title. The title so acquired shall relate back to July
first of the year in which the taxes, for nonpayment of which the
tax lien on the real estate was sold, were assessed.
(b) Any individual purchaser to whom a tax deed has been
issued may institute and prosecute actions to quiet title in any
such real estate conveyed thereby. Such action may be maintained
for all or any one or more of the lots or tracts conveyed.
§11A-3-31. Effect of irregularity on title acquired by
purchaser.
No irregularity, error or mistake in respect to any step in
the procedure leading up to and including delivery of the taxdeed by the clerk shall invalidate the title acquired by the
purchaser unless such irregularity, error or mistake is, by the
provisions of section six of this article or section two, three,
four or six, article four of this chapter, expressly made ground
for instituting a suit to set aside the sale or the deed.
§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 and sales paid to him under the provisions of
this chapter. Out of the total proceeds of each suit he shall in
the order of priority stated below credit the following amounts,
for payment as hereinafter provided: (1) To the general county
fund, such part as represents costs paid out of such fund for
publishing the sheriff's delinquent and sales list and all other
costs incurred by the sheriff pursuant to the provisions of this
article; (2) surplus proceeds from the sale of tax liens on
delinquent lands shall be held by the sheriff for the periods
provided for in section ten of this article, and if no
application is made within the time therein specified, such
surplus shall be distributed by the sheriff in the manner
provided by law for the distribution of property taxes collected
by him; and (3) the balance, if any, of the proceeds of the lands
included in each suit shall be prorated among the various taxing
units on the basis of the total amount of taxes due them in
respect to the lands that were sold or redeemed. The amounts so
determined shall be credited as follows, for payment ashereinafter provided: (1) To the auditor, such part as
represents state taxes and interest; and (2) to the fund kept by
the sheriff for each local taxing unit, such part as represents
taxes and interest payable to such unit.
(b) All amounts which under the provisions of this section
were so credited by the sheriff to the auditor shall be paid to
him semiannually; and those credited to the various local taxing
units shall be transferred semiannually by the sheriff to the
fund kept by him for each such taxing unit.
(c) The tax commissioner, in cooperation with the land
department in the auditor's office, shall prescribe the form of
the records to be kept by the sheriff for the purposes of this
section, and the method to be used by him in making the necessary
pro rata distributions.
PART II
§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 of
delinquent and nonentered lands.
The auditor is empowered, and it shall be his duty, through
the land department in his office, to administer and carry into
execution the laws with reference to such lands. The auditor onbehalf of the state shall have power to hold and manage such
lands, and to exercise all other powers incident to the powers
and duties conferred upon him by this article.
§11A-3-34. Deputy commissioners of delinquent and nonentered
lands; bond.
The auditor shall appoint for each county in the state a
deputy commissioner of delinquent and nonentered lands. Persons
serving in that capacity when this article takes effect shall
continue to serve, subject to the provisions of this article.
The auditor shall make new appointments from time to time
thereafter whenever vacancies occur, or when in the auditor's
judgment it is deemed advisable. The auditor may promulgate
rules respecting the tenure of deputy commissioners. In the
absence of such rules, the deputy commissioner for each county
shall, so long as he satisfies the requirements of this section
in respect to professional qualifications and bonding, continue
to act without reappointment until the auditor designates his
successor.
The auditor shall appoint deputy commissioners in such
numbers and to serve such counties as the auditor deems advisable
to effect the purposes of this article. Appointments shall be
limited to persons duly licensed to practice law in this state.
Any person appointed as deputy commissioner for a single county
shall reside in said county. Any person appointed as deputy
commissioner for more than one county shall reside in one of the
counties for which he has been appointed.
Whenever in respect to any land the deputy commissioner, in
his own judgment or in the opinion of the auditor, is
disqualified because of his personal interest, or because of his
representation of clients in matters affecting such land, the
auditor may appoint a special deputy, including an employee of
his office licensed to practice law in this state, to assume all
of the disqualified deputy commissioner's rights, duties,
responsibilities and liabilities relating to such land.
The deputy commissioner shall be subject to the orders and
control of the auditor, shall be accountable to him, and shall
serve as his local agent within the county. It shall be his duty
to do whatever is required of him by the auditor or by the
provisions of this article. The deputy commissioner before
entering upon his duties shall give a bond, with satisfactory
corporate surety, conditioned upon the faithful performance of
his duties and the payment of any forfeitures incurred. The
penalty of such bond shall be not less than two thousand dollars
nor more than ten thousand dollars, as the auditor may direct.
The premium therefor shall be paid by the auditor out of the
operating fund for the land department in his office.
§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 unappropriatedlands, the name of the former owner and the respective dates of
nonentry, or delinquency and certification to the auditor, or
escheat, as the case may be. The record shall be prima facie
evidence of all matters required by this section to be set forth
therein, including the correctness of the description of lands as
nonentered, delinquent, escheated or waste and unappropriated.
§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 office. He shall pay into such fund
all redemption fees, all publication or other charges collected
by him, if such charges were paid by or were payable to him, the
unclaimed surplus proceeds received by him from the sale of
delinquent and other lands pursuant to this article, and all
payments made to him under the provisions of sections sixty-three
and sixty-four of this article, and section seven, article four
of this chapter, except such part thereof as represents state
taxes and interest. All payments so excepted shall be credited
by the auditor to the general school fund or other proper state
fund.
(b) The operating fund shall be used by the auditor in cases
of deficits in land sales to pay any balances due to deputy
commissioners for services rendered, and any unpaid costs
including those for publication which have accrued or will accrue
under the provisions of this article, to pay fees due surveyors
under the provisions of section forty-three of this article, andto pay for the operation and maintenance of the land department
in his office. The surplus over and above the amount of one
hundred thousand dollars, remaining in the fund at the end of any
fiscal year, shall be paid by the auditor into the general school
fund.
§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, be
subject to the authority and control of the auditor and such
nonentered lands shall thereafter be subject to transfer or sale
under the provisions of this article relating to the auditor's
disposition of lands certified to the auditor pursuant to section
eight thereof.
§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
from the auditor at any time prior to the certification of such
real estate to the deputy commissioner as provided in section
forty-four of this article. Thereafter such real estate shall be
subject to disposition pursuant to section forty-four of thisarticle, and subsequent sections.
(b) In order to redeem the person seeking redemption must
pay to the auditor such of the following amounts as may be due:
(1) The taxes, interest and charges due on the real estate on the
date of certification to the auditor or the discovery of the
nonentry, with interest at the rate of twelve percent per annum
from the date of such certification or discovery; (2) all taxes
assessed thereon for the year in which the certification occurred
or nonentry was discovered, with interest at the rate of twelve
percent per annum from the date on which they became delinquent,
except when such taxes are currently due and payable to the
sheriff; (3) all taxes except those for the current year which
would have been assessed thereon since the certification had the
certification not occurred, or which, in case of nonentered
lands, would have been assessed thereon had the land been
properly entered, with interest at the rate of twelve percent per
annum from the date on which such taxes would have become
delinquent:
Provided,
That in the case of nonentered lands, the
owner shall not be liable for more than the taxes and interest
which would have become due and payable during the ten years
immediately preceding the date of the discovery of the nonentry.
(c) In computing the amount due under subdivision (3),
subsection (b) of this section on real estate certified to the
auditor by the sheriff, the auditor shall use as the basis for
computation the classification and valuation placed thereon by
the assessor for each year since the sale. If such valuation andclassification have not been made, he shall use the last
valuation and classification appearing on the property books. In
computing the amount due under subdivision (3), subsection (b) of
this section on nonentered real estate, the auditor shall use as
the basis for computation such classification and valuation as
may, at the request of the auditor or the person redeeming, be
certified to the auditor by the assessor as the classification
and valuation which in his opinion would be proper for each year
of nonentry.
(d) Redemption of an undivided interest included in a group
assessment shall not be permitted until the applicable provisions
of sections nine or ten of article one of this chapter have been
complied with, except that instead of presenting the assessor's
certificate to the sheriff as therein provided, the person
redeeming shall present it to the auditor, who, after making the
necessary changes in the land book, and in the record of
delinquent lands kept in his office, shall compute the taxes due
on the part or interest redeemed.
§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 delinquent lands, shall specify the year or years forwhich payment was made, and shall state that it is a receipt for
the money paid and a release of the state's lien against the real
estate redeemed. The original certificate shall be retained in
the files in the auditor's office, one copy shall be delivered to
the person redeeming and the second copy shall be mailed by the
auditor to the clerk of the county commission of the county in
which the real estate is situated, who, after making any
necessary changes in his record of delinquent lands, shall note
the fact of redemption on such record, and shall record the
certificate in a separate volume provided for the purpose.
The fee for issuing the certificate of redemption shall be
ten dollars or seven and one-half percent of the total taxes,
interest and charges due, whichever is greater.
(b) All certificates of redemption issued by the auditor in
each year shall be numbered consecutively and shall be filed by
the clerk of the county commission in numerical order. Reference
to the year and number of the certificate shall be included in
the notation of redemption required of the clerk of the county
commission. No fee shall be charged by the clerk for any
recordation, filing or notation required by this section.
§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 chapterfor collection of taxes by the sheriff.
§11A-3-41. Auditor to report redemptions to county officers;
disposition of redemption money; credit of state taxes to
proper fund.
(a) The auditor shall report monthly to the sheriff, the
assessor and the clerk of the county commission of each county
all land in such county which was redeemed in his office during
the preceding month. The assessor shall enter the fact of such
redemption in the land book in his office. The clerk shall file
and index the report in a separate volume provided for the
purpose.
(b) Between August fifteenth and August thirty-first of each
year, the auditor shall report to the sheriff of each county for
inclusion in his next September delinquent list all tracts of
land redeemed from the auditor, which after certification to the
auditor have been reported to him by the sheriff as suspended
from sale, if the taxes for the year or years of suspension were
not collected by the auditor. The sheriff shall be charged with
such taxes and shall account for them as is required in the case
of current taxes. Instead of making this report, the auditor may
collect the taxes due for the year or years of suspension. Upon
collection thereof he shall issue a second certificate of
redemption, and such certificate shall be a release of the
state's lien for such taxes.
(c) The auditor shall each month draw his warrant upon the
treasury, payable to the sheriff of each county, for that part ofthe taxes, interest and charges received by him upon the
redemption of the property included in his report, which was
owing to any of the taxing units in such county. The sheriff
shall account for and pay over such money as if it had been paid
to him for redemption before sale.
Upon collection of delinquent taxes due the state, the
auditor shall credit them to the proper fund.
§11A-3-42. Lands subject to sale by deputy commissioner.
All lands for which no person present at the sheriff's sale,
held pursuant to section five of this article, has bid the total
amount of taxes, interest and charges due, and which were
subsequently certified to the auditor pursuant to section eight
of this article, and which have not been redeemed from the
auditor within eighteen months after such certification, together
with all nonentered lands, all escheated lands and all waste and
unappropriated lands, shall be subject to sale by the deputy
commissioner of delinquent and nonentered lands as further
provided in this article. References in this chapter to the sale
or purchase of certified or nonentered lands by or from the
deputy commissioner shall be construed as the sale or purchase of
the tax lien or liens thereon.
§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 the deputy commissioner learns of the existence
of any waste and unappropriated lands within his county, except
lands lying under the bed of a navigable stream, he shall direct
the county surveyor, or some other competent surveyor, to make a
survey, plat and report thereof, listing all discovered claims of
title thereto. For his services in making the survey, plat and
report, the surveyor shall be entitled to a fee of fifty dollars,
and such additional compensation as the deputy commissioner may
recommend and the auditor approve, to be paid out of the
operating fund for the land department in the auditor's office.
§11A-3-44. Auditor to certify list of lands to be sold; lands
so certified are subject to sale.
On or after the first day of May and on or before the first
day of October of each year, the auditor shall certify to the
deputy commissioner of each county a list of all lands in the
county subject to sale under this article. He shall note the
fact of certification on the land record in his office. Upon
completion of the list for certification, a charge of twenty-five
dollars shall be added to the taxes, interest and charges already
due on each tract listed, to cover the costs incurred by the
auditor in the preparation of the list, and in the event of sale
or redemption, the same shall be collected and paid into the
operating fund provided for in this article.
Escheated lands and waste and unappropriated lands shall belisted separately. The list shall be arranged by districts and,
except in the case of waste and unappropriated lands,
alphabetically by the name of the owner. The list shall state as
to each item listed the information required by section thirty-
five of this article to be set forth in the land record in the
auditor's office, and shall specify as to each tract listed as
delinquent or nonentered the amount of taxes and interest due or
chargeable thereon on the date of certification, the publication
and other charges due, with interest, and the total currently
due. The specification of taxes due or chargeable shall as to
delinquent land commence with those for nonpayment of which it
was sold, and as to nonentered land with those properly
chargeable to it for the first year of nonentry, subject to the
provisions of the proviso set forth in subsection (b), section
thirty-eight of this article.
All items certified to each deputy commissioner shall be
numbered consecutively. All subsequent entries, applications or
proceedings under this article in respect to any item shall refer
to its number and the year of certification. All tracts, lots,
or parcels certified to the auditor as a unit may be treated by
the auditor as a single item for purposes of certification.
Subject to the provisions of this section, the auditor shall
prescribe a form for the list and shall provide in such form
adequate space to show the subsequent history and final
disposition of each item certified.
The list shall be made in triplicate. The auditor shallkeep the original and send one copy to the clerk of the county
commission and one to the deputy commissioner. The clerk of the
county commission shall bind his copy in a permanent book to be
labeled "Report of State Commissioner of Delinquent and
Nonentered Lands" and shall note the fact of the certification of
each item on his record of delinquent lands. Such copies shall
become permanent records, and shall be preserved as such in the
offices of the auditor and the clerk of the county commission.
§11A-3-45. Deputy commissioner to hold annual auction.
(a) Each tract or lot certified to the deputy commissioner
pursuant to the preceding section shall be sold by the deputy
commissioner at public auction at the front door of the
courthouse of the county to the highest bidder, for cash, between
the hours of ten in the morning and four in the afternoon on any
business working day within sixty days after the auditor has
certified the lands to the deputy commissioner as required by the
preceding section. No part or interest in any tract or lot
subject to such sale, or any part thereof of interest therein,
that is less than the entirety of such unredeemed tract, lot or
interest, as the same is described and constituted as a unit or
entity in said list, shall be offered for sale or sold at such
sale. If the sale shall not be completed on the first day of the
sale, it shall be continued from day to day between the same
hours until all the land shall have been offered for sale.
(b) A private, nonprofit, charitable corporation,
incorporated in this state, which has been certified as anonprofit corporation pursuant to the provisions of §501(c)(3) of
the federal Internal Revenue Code, as amended, which has as its
principal purpose the construction of housing or other public
facilities, and which notifies the deputy commissioner of an
intention to bid and subsequently submits a bid that is not more
than five percent lower than the highest bid submitted by any
person or organization which is not a private, nonprofit,
charitable corporation as defined in this subsection, shall be
sold the property offered for sale by the deputy commissioner
pursuant to the provisions of this section at the public auction
as opposed to the highest bidder.
The nonprofit corporation referred to in this subsection
does not include a business organized for profit, a labor union,
a partisan political organization or an organization engaged in
religious activities and it does not include any other group
which does not have as its principal purpose the construction of
housing or public facilities.
§11A-3-46. Publication of notice of auction.
Once a week for three consecutive weeks prior to the auction
required in the preceding section, the deputy commissioner shall
publish notice of the auction as a Class III-O 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.
The notice shall be in form or effect as follows:
Notice is hereby given that the following described tractsor lots of land in the County of _______, have been certified by
the Auditor of the State of West Virginia to _________________,
Deputy Commissioner of Delinquent and Nonentered Lands of said
County, for sale at public auction. The lands will be offered
for sale by the undersigned deputy commissioner at public auction
at the front door of the courthouse of ______ County between the
hours of ten in the morning and four in the afternoon, on the
______ day of _____________, 19___.
Each tract or lot as described below, will be sold to the
highest bidder for cash. If any of said tracts or lots remain
unsold following the auction, they will be subject to sale by the
deputy commissioner without additional advertising or public
auction. All sales are subject to the approval of the auditor of
the State of West Virginia.
(here insert description of lands to be sold)
Any of the aforesaid tracts or lots may be redeemed by any
person entitled to pay the taxes thereon at any time prior to the
sale by payment to the deputy commissioner of the total amount of
taxes, interest and charges thereon up to the date of redemption.
Lands listed above as escheated or waste and unappropriated lands
may not be redeemed.
Given under my hand this _____ day of _________, 19_____.
_____________________________ Deputy Commissioner of Delinquent
and Nonentered Lands of _____ County
The description of lands required in the notice shall be in
the same form as the list certifying said lands to the deputycommissioner for sale. If the deputy commissioner is required to
auction lands certified to him in any previous years, pursuant to
section forty-eight of this article, he shall include such lands
in the notice, with reference to the year of certification and
the item number of the tract or interest.
To cover the cost of preparing and publishing the notice, a
charge of twenty-five dollars shall be added to the taxes,
interest and charges due on the delinquent and nonentered
property.
§11A-3-47. Redemption prior to sale.
Any of the delinquent and nonentered lands certified to the
deputy commissioner may be redeemed, prior to the auction, by the
owner of such land or any other person entitled to pay the taxes
thereon, by payment of the taxes, interest and charges due. The
deputy commissioner shall give to the person redeeming a
duplicate receipt, one of which shall be filed with the clerk of
the county commission, who shall note the fact of such redemption
on his record of delinquent lands. Any person redeeming the
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.
§11A-3-48. Unsold lands subject to sale without auction or
additional advertising.
If any of the lands which have been offered for sale at the
public auction provided in section forty-five of this article
shall remain unsold following such auction, or if the auditorrefuses to approve the sale pursuant to section fifty-one of this
article, the deputy commissioner may sell such lands at any time
subsequent to such auction, without any further public auction or
additional advertising of such land, to any party willing to
purchase such property. The price of such property shall be as
agreed upon by the deputy commissioner and purchaser, subject to
approval by the auditor as provided in section fifty-one of this
article:
Provided,
That any of such unsold lands, which remain
unsold at the time the deputy commissioner publishes notice of
subsequent annual auctions, shall be included in such notice and
offered for sale at such auction:
Provided, however,
That in no
event shall the deputy commissioner be required to offer a tract,
lot or interest for sale at more than three consecutive annual
auctions.
§11A-3-49. Purchase by owner or deputy commissioner or other
officers prohibited; coowner free to purchase at sale.
(a) It shall be illegal for an owner, in whose name any real
estate was certified to the auditor or was subjected to the
authority of the auditor because of the nonentry thereof, or his
heirs or assigns, or his or their agent, to purchase such real
estate at sale provided in sections forty-five or forty-eight of
this article. No deputy commissioner, sheriff, clerk of the
county commission or circuit court, assessor, nor deputy of any
of them, shall directly or indirectly become the purchaser, or be
interested in the purchase of any real estate at the sale. Any
such person or officer so purchasing shall for each offenseforfeit one thousand dollars, to be collected as other
forfeitures are collected. The sale of any real estate, or the
conveyance of such real estate by tax deed, to one of the persons
or officers named in this section shall be voidable at the
instance of any person having the right to redeem until such real
estate reaches the hands of a bona fide purchaser.
(b) Any coowner, except a coparcener, in the absence of
satisfactory proof of a fiduciary relationship, shall be entitled
to purchase at the sale for his own account the interest of any,
or all, of his coowners in any real estate, without being
required to hold such interest or interests under a constructive
trust. There shall be a prima facie presumption against such
constructive trust.
§11A-3-50. Receipt to purchaser for purchase price.
The deputy commissioner shall issue to the purchaser a
duplicate receipt for the purchase money, one of which shall be
filed with the clerk of the county commission, who shall note the
fact of such redemption on his record of delinquent lands. The
heading of the receipt shall be:
Memorandum of real estate sold in the county of ______ on
this ____ day of _____, 19__, by the ___________, deputy
commissioner of delinquent and nonentered lands of said county.
Except for the heading, the auditor shall prescribe the form
of the receipt.
§11A-3-51. Deputy commissioner to report sales to auditor;
auditor to approve sales.
Within fourteen days following the auction required by
section forty-five of this article, and within fourteen days of
any sale pursuant to section forty-eight of this article, the
deputy commissioner must report such sales to the auditor. The
report must include the year that the land was certified by the
auditor for sale, the item number of the land on the list
certifying the land for sale, the amount of taxes, interest and
charges on such land at the time of the sale, the quantity of the
land, the name and address of the purchaser, and the purchase
price. The report shall be filed in duplicate with the auditor.
The auditor may prescribe the form of the report.
As soon as possible after receiving the report, the auditor
shall determine whether the sale is in the best interest of the
state, and shall either approve or disapprove the sale. The
auditor shall then note such approval or disapproval and, if
disapproved, the reasons therefore, on the copy of the report,
and return the copy to the deputy commissioner. The original
shall be retained by the auditor.
If the auditor shall disapprove any such sale, the deputy
commissioner shall forthwith refund the purchase price to the
purchaser. The land shall then be again subject to sale pursuant
to sections forty-five and forty-eight of this article. If the
auditor approves the sale, the purchaser shall immediately
commence the steps to obtain a deed, as provided in section
fifty-two of this article.
§11A-3-52. What purchaser must do before he can secure a deed.
(a) Within thirty days following the approval of the sale by
the auditor pursuant to section fifty-one of this article, the
purchaser, his heirs or assigns, in order to secure a deed for
the real estate purchased, shall: (1) Prepare a list of those to
be served with notice to redeem and request the deputy
commissioner to prepare and serve the notice as provided in
sections fifty-four and fifty-five of this article; and (2)
deposit, or offer to deposit, with the deputy commissioner a sum
sufficient to cover the costs of preparing and serving the
notice. For failure to meet these requirements, the purchaser
shall lose all the benefits of his purchase.
(b) If the person requesting preparation and service of the
notice is an assignee of the purchaser, he shall, at the time of
the request, file with the deputy commissioner a written
assignment to him of the purchaser's rights, executed,
acknowledged and certified in the manner required to make a valid
deed.
§11A-3-53. Refund to purchaser of payment made at deputy
commissioner's sale where property is subject of an
erroneous assessment or is otherwise nonexistent.
If, after payment of the amount bid at a deputy
commissioner's sale, the purchaser discovers that the property
purchased at such sale is the subject of an erroneous assessment
or is otherwise nonexistent, such purchaser shall submit the
certificate of an attorney-at-law that the property is the
subject of an erroneous assessment or is otherwise nonexistent. Upon receipt thereof, the deputy commissioner shall cause the
moneys so paid to be refunded. Upon refund, the deputy
commissioner shall inform the assessor of the erroneous
assessment for the purpose of having the assessor correct said
error.
§11A-3-54. Notice to redeem.
Whenever the provisions of section fifty-two of this article
have been complied with, the deputy commissioner shall thereupon
prepare a notice in form or effect as follows:
To...................................
You will take notice that ............, the purchaser (or
............, the assignee, heir or devisee of ............, the
purchaser) of the following real estate, ................., (here
describe the real estate sold) located in ............, (here
name the city, town or village in which the real estate is
situated or, if not within a city, town or village, give the
district and a general description) which was ________ (here put
whether the property was returned delinquent or nonentered) in
the name of __________________, and was sold by the deputy
commissioner of delinquent and nonentered lands of
............... County at the sale for delinquent taxes (or
nonentry) on the .......... day of ............., 19...., has
requested that you be notified that a deed for such real estate
will be made to him on or after the _______ day of
_______________, 19...., as provided by law, unless before thatday you redeem such real estate. The amount you will have to pay
to redeem on the day of ____, will be as follows:
Amount paid deputy commissioner at sale, with interest to
____________ ............ $...........
Amount of taxes paid on the property, since the sale, with
interest to __________ .............. $...........
Amount paid for title examination and preparation of list of
those to be served, and for preparation and service of the notice
with interest to __________ ............$............
Amount paid for other statutory costs
(describe)............. $...........
Total ........... $............
You may redeem at any time before _________________ by
paying the above total less any unearned interest.
Given under my hand this ......... day of ................,
19.....
............................................
Deputy Commissioner of Delinquent and Nonentered Lands
of .................................... County,
State of West Virginia
The deputy commissioner for his service in preparing the
notice shall receive a fee of ten dollars for the original and
two dollars for each copy required. Any costs which must be
expended in addition thereto for publication, or service of such
notice in the manner provided for serving process commencing a
civil action, or for service of process by certified mail, shallbe charged by the deputy commissioner. All costs provided by
this section shall be included as redemption costs and included
in the notice described herein.
§11A-3-55. Service of notice.
As soon as the deputy commissioner has prepared the notice
provided for in section fifty-four of this article, he shall
cause it to be served upon all persons named on the list
generated by the purchaser pursuant to the provisions of section
fifty-two of this article.
The notice shall be served upon all such 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 tenth day
following the request for such notice.
If any person entitled to notice is a nonresident of this
state, whose address is known to the purchaser, he shall be
served at such address by certified mail, return receipt
requested.
If the address of any 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-O 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 in
which such real estate is located. If service by publication isnecessary, publication shall be commenced when personal service
is required as set forth above, 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 such 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 deputy
commissioner in his office, together with any return receipts for
notices sent by certified mail.
§11A-3-56. Redemption from purchase; receipt; list of
redemptions; lien; lien of person redeeming interest of
another; record.
(a) After the sale of any real estate pursuant to sections
forty-five and forty-eight of this article, the owner of, or any
other person who was entitled to pay the taxes on, any real
estate for which a tax lien thereon was purchased by an
individual, may redeem at any time before a tax deed is issued
therefor. In order to redeem, he must pay to the purchaser, his
heirs or assigns, the following amounts: (1) The amount of
purchase money paid to the deputy commissioner, with interest at
the rate of one percent per month from the date of sale; (2) all
other taxes thereon, which have since been paid by the purchaser,
his heirs or assigns, with interest at the rate of one percent
per month from the date of payment; (3) such additional expenses
as may have been incurred in procuring an examination of title in
order to prepare the list of those to be served with notice andgiving the notice required by sections fifty-four and fifty-five
of this article, with interest at the rate of one percent per
month, but the amount he shall be required to pay for the
expenses incurred for the preparation of the list of those to be
served with notice to redeem, required by section fifty-two of
this article, and any title examination incident thereto, shall
not exceed one hundred dollars from the date the same was paid;
and (4) all additional statutory costs paid by the purchaser. To
be entitled to receive in redemption the expenses incurred in the
examination of title and in preparing the notice to redeem, the
purchaser must possess satisfactory proof of such expenses, in
the form of receipts or other evidence thereof.
The person redeeming shall be given duplicate receipts for
the payment. If the purchaser, his heirs or assigns, shall
refuse or fail to sign and give such receipts when lawfully
required to do so, he or they shall pay to the person redeeming
twice the amount of such payment, which may be recovered by
action on the case in any court of competent jurisdiction. The
receipts shall be delivered to the deputy commissioner. Upon
payment to the deputy commissioner of any unpaid statutory
charges required by this article and of any unpaid expenses
incurred by the sheriff, the auditor and the deputy commissioner
in the exercise of their duties pursuant to this article, the
deputy commissioner shall note on said receipts that the property
has been redeemed. One of such receipts shall be filed with the
clerk of the county commission on or before the day on which theright to redeem expires. The clerk shall endorse on both
receipts the fact and time of such filing, and shall note the
fact of redemption on his record of delinquent lands. If the
receipt is not filed on or before such date, the redemption shall
be void as to creditors and subsequent bona fide purchasers from
the purchaser, his heirs or assigns. If, however, the receipt is
filed after the date required, it shall operate as notice from
and after the date of filing. In April of each year the clerk of
the county commission shall prepare and certify to the auditor a
list of all redemptions from sales to individual purchasers,
which have not been included in any former list.
(b) Any person who, by reason of the fact that no provision
is made for partial redemption of the tax lien on real estate
purchased by an individual, is compelled in order to protect
himself to redeem the tax lien on all of such real estate when it
belongs, in whole or in part, to some other person, shall have a
lien on the interest of such other person for the amount paid to
redeem such interest. He shall lose his right to the lien,
however, unless within thirty days after payment he shall file
with the clerk of the county commission his claim in writing
against the owner of such interest, together with the receipt
provided for in this section. The clerk shall docket the claim
on the judgment lien docket in his office and properly index the
same. Such lien may be enforced as other judgment liens are
enforced.
§11A-3-57. Payment of redemption money to deputy commissioner.
Whenever the purchaser, his heirs or assigns shall refuse to
accept payment of the redemption money, or cannot be found or
does not reside in the county, payment may be made to the deputy
commissioner at any time before the right to redeem expires. The
deputy commissioner shall issue duplicate receipts, one to be
filed with the clerk of the county commission who shall note the
fact of redemption on his record of delinquent lands and who
shall issue a certificate of redemption pursuant to the
provisions of section twenty-six of this article. The deputy
commissioner shall forthwith notify the purchaser by mail of such
redemption.
§11A-3-58. Contest of redemption by payment to deputy
commissioner.
If the purchaser, his heirs or assigns dispute the right to
redeem of the person making payment to the deputy commissioner as
provided in the preceding section, he or they may, within one
year after such payment, give to such person, his heirs, or
personal representative, notice in writing of such dispute,
requiring him or them to appear before the circuit court of the
county on a day to be named in the notice, and prove that the
person who made the payment had a right to redeem. Such notice
shall be served at least ten days before the day on which it is
returnable, and if the party served fails to appear, or if he
appears and fails to prove the right to redeem, the court shall
enter an order canceling the redemption, and, if the period of
redemption has then expired, and all other conditions of thefollowing section have been complied with, directing the deputy
commissioner to prepare and execute and deliver to the purchaser,
or his heirs or assigns, a deed for the property. If the other
conditions have not been complied with, the court may enter an
order allowing reasonable additional time for compliance,
authorizing, as a substitute for the notice required by sections
fifty-four and fifty-five of this article, preparation and
service of a notice to redeem within sixty days, and directing
the deputy commissioner to prepare and execute the deed upon the
expiration of such period of redemption. Any deed executed
pursuant to an order of the court proved for in this section
shall have the same force and effect as if executed and delivered
within the time specified in section fifty-nine of this article.
The clerk of the county commission shall enter such order on his
record of delinquent lands and the deputy commissioner shall
return the money to the person who made the payment, or to his
personal representative. If, however, the decision is that such
person had the right to redeem, the deputy commissioner shall pay
the money to the purchaser, or his heirs or assigns.
If the purchaser, his heirs or assigns, admit the right to
redeem but claim that the sum paid the clerk was insufficient, he
or they may upon similar notice have the sufficiency of the
payment determined by the court. If the person redeeming fails
to appear or if the decision is that the sum paid was
insufficient, the court shall, unless such additional amount as
may be found to be due is paid within thirty days, enter an ordercanceling redemption, and shall also enter such further
appropriate orders as are authorized to be entered under the
preceding paragraph. If the sum is found to have been
sufficient, the court shall make such orders as are appropriate
when the right to redeem is sustained under the preceding
paragraph.
§11A-3-59. Deed to purchaser; record.
If the real estate described in the notice is not redeemed
within the time specified therein, the deputy commissioner shall,
upon the request of the purchaser, make and deliver to the person
entitled thereto a quitclaim deed for such real estate in form or
effect as follows:
This deed, made this _____ day of _________, 19___, by and
between _________, deputy commissioner of delinquent and
nonentered lands of ___________ County, West Virginia, grantor,
and ________________, purchaser (or ________________ heir,
devisee, assignee of ___________________, purchaser) grantee,
witnesseth, that
Whereas, in pursuance of the statutes in such case made and
provided, ______________________, deputy commissioner of
delinquent and nonentered lands of _________________ County, did,
on the _____ day of _______, 19____, sell the real estate
hereinafter mentioned and described for the taxes delinquent
thereon for the year(s) 19______, (or as nonentered land for
failure of the owner thereof to have the land entered on the land
books for the years ____, or as property escheated to the Stateof West Virginia, or as waste or unappropriated property) for the
sum of $______________, that being the amount of purchase money
paid to the deputy commissioner, and ______ (here insert name of
purchaser) did become the purchaser of such real estate, which
was returned delinquent in the name of ________ (or nonentered in
the name of, or escheated from the estate of, or which was
discovered as waste or unappropriated property); and
Whereas, the deputy commissioner has caused the notice to
redeem to be served on all persons required by law to be served
therewith; and
Whereas, the real estate so purchased has not been redeemed
in the manner proved by law and the time for redemption set forth
in such notice has expired.
Now, therefore, the grantor for and in consideration of the
premises recited herein, and pursuant to the provisions of
Article 3, Chapter 11A of the West Virginia Code, doth grant unto
__________________, grantee, his heirs and assigns forever, the
real estate so purchased, situate in the County of __________,
bounded and described as follows: ___________________ (here
insert description of property)
Witness the following signature:
________________________________________ Deputy Commissioner of
Delinquent and Nonentered Lands of _________ County
Except when ordered to do so as provided in sections fifty-
eight and sixty of this article, the deputy commissioner shall
not execute and deliver a deed more than six months after thepurchaser's right to the deed accrued.
For the preparation and execution of the deed and for all
the recording required by this section, a fee of fifty dollars
shall be charged, to be paid by the grantee upon delivery of the
deed. The deed, when duly acknowledged or proven, shall be
recorded by the clerk of the county commission in the deed book
in his office, together with the assignment from the purchaser,
if one was made, the notice to redeem, the return of service of
such notice, the affidavit of publication, if the notice was
served by publication, and any return receipts for notices sent
by certified mail.
§11A-3-60. Compelling service of notice or execution of deed.
If the deputy commissioner fails or refuses to prepare and
serve the notice to redeem as required in sections fifty-four and
fifty-five of this article, the person requesting the notice may,
at any time within two weeks after discovery of such failure or
refusal, but in no event later than sixty days following the date
the person requested that notice be prepared and served, apply by
petition to the circuit court of the county for an order
compelling the deputy commissioner to procure and serve the
notice, or appointing a commissioner to do so. If the person
requesting the notice fails to make such application within the
time allowed, he shall lose his right to the notice, but his
rights against the deputy commissioner under the provisions of
section sixty-seven of this article shall not be affected.
Notice given pursuant to an order of the court or judge shall bevalid for all purposes as if given within the time required by
section fifty-five of this article.
If the deputy commissioner fails or refuses to prepare and
execute the deed as required in the preceding section, the person
requesting the deed may, at any time after such failure or
refusal, but not more than six months after his right to the deed
accrued, apply by petition to the circuit court of the county for
an order compelling the deputy commissioner to prepare and
execute the deed or appointing a commissioner to do so. If the
person requesting the deed fails to make such application within
the time allowed, he shall lose his right to the deed, but his
rights against deputy commissioner under the provisions of
section sixty-seven of this article shall remain unaffected. Any
deed executed pursuant to an order of the court shall have the
same force and effect as if executed and delivered by deputy
commissioner within the time specified in the preceding section.
Ten days written notice of every such application must be
given to deputy commissioner. If, upon the hearing of such
application, the court is of the opinion that the applicant is
not entitled to the notice or deed requested, the petition shall
be dismissed at his costs; but, if the court is of the opinion
that he is entitled to such notice or deed, then, upon his
deposit with the clerk of the circuit court of a sum sufficient
to cover the costs of preparing and serving the notice, unless
such a deposit has already been made with deputy commissioner, an
order shall be made by the court directing the deputycommissioner to prepare and serve the notice or execute the deed,
or appointing a commissioner for the purpose, as the court or
judge shall determine. The order shall be filed with the clerk
of the circuit court and entered in the civil order book. If it
appears to the court that the failure or refusal of deputy
commissioner was without reasonable cause, judgment shall be
given against him for the costs of the proceedings, otherwise the
costs shall be paid by the applicant.
Any commissioner appointed under the provisions of this
section shall be subject to the same liabilities as deputy
commissioner. For the preparation of the notice to redeem, he
shall be entitled to the same fee as is provided for deputy
commissioner. For the preparation and execution of the deed, he
shall also be entitled to a fee of fifty dollars, to be paid by
the grantee upon delivery of the deed.
§11A-3-61. One deed for separate purchases.
Whenever one purchaser at the tax sale has purchased two or
more pieces of real estate, or undivided interests therein,
charged with taxes for the same year, or years, he, his heirs or
assigns, may request the deputy commissioner to execute a
separate deed for each piece of real estate or undivided interest
therein, or separate deeds for some and one deed for the
remainder, or one deed for all, as he or they may prefer. Every
deed for two or more pieces of real estate, or undivided
interests therein, shall describe each piece of real estate and
each undivided interest separately.
§11A-3-62. Title acquired by individual purchaser.
(a) Whenever the purchaser of any tax lien on any real
estate sold at a tax sale, his heirs or assigns, shall have
obtained a deed for such real estate from the deputy commissioner
or from a commissioner appointed to make the deed, he or they
shall thereby acquire all such right, title and interest, in and
to the real estate, as was, at the time of the execution and
delivery of the deed, vested in or held by any person who was
entitled to redeem, unless such person is one who, being required
by law to have his interest separately assessed and taxed, has
done so and has paid all the taxes due thereon, or unless the
rights of such person are expressly saved by the provisions of
section forty-nine of this article or sections two, three, four
or six, article four of this chapter.
The tax deed shall be conclusive evidence of the acquisition
of such title. If the property was sold for nonpayment of taxes,
the title so acquired shall relate back to July first of the year
in which the taxes, for nonpayment of which the real estate was
sold, were assessed. If the property was sold for nonentry
pursuant to section thirteen of this article, or escheated to the
state, or is waste and unappropriated property, the title shall
relate back to the date of sale.
(b) Any individual purchaser to whom a tax deed has been
issued may institute and prosecute actions to quiet title in any
such real estate conveyed thereby. Such action may be maintained
for all or any one or more of the lots or tracts conveyed.
§11A-3-63. Effect of irregularity on title acquired by
purchaser.
No irregularity, error or mistake in respect to any step in
the procedure leading up to and including delivery of the tax
deed by the deputy commissioner shall invalidate the title
acquired by the purchaser unless such irregularity, error or
mistake is, by the provisions of section forty-nine of this
article or section two, three, four or six, article four of this
chapter, expressly made ground for instituting a suit to set
aside the sale or the deed.
§11A-3-64. Sheriff to receive proceeds of deputy commissioners'
sales and redemptions from the deputy commissioner;
disposition.
(a) The sheriff shall receive all proceeds of sales held by
the deputy commissioner pursuant to sections forty-five and
forty-eight of this article, and all redemption money paid to
the deputy commissioner pursuant to sections fifty-six and fifty-
seven of this article. All funds to be paid to the deputy
commissioner pursuant to any provision of this article shall be
paid by check or money order payable to the sheriff of the
county. The deputy commissioner shall, immediately upon receipt
of any such payment, turn such moneys over to the sheriff.
(b) The sheriff shall keep in a separate fund the proceeds
of all redemptions and sales paid to him under the provisions
sections forty-five, forty-eight, fifty-six and fifty-seven of
this article. Out of the total proceeds of each sale orredemption he shall, in the order of priority stated below,
credit the following amount for payment as hereinafter provided:
(1) To the deputy commissioner, such part as represents
compensation due him under the provisions of section sixty-six of
this article; (2) to the auditor, such part as represents any
charges which were paid by or which are payable to him; (3) to
the general county fund, such part as represents costs paid out
of such fund for publishing the sheriff's delinquent and sales
list and all other costs incurred by the sheriff pursuant to the
provisions of this article; and (4) to the auditor for credit to
the general school fund, such part as represents all taxes and
interest chargeable in respect to any nonentered lands, and all
surplus proceeds of sale of any waste and unappropriated lands.
The balance, if any, of the proceeds of the lands included
in each suit shall be prorated among the various taxing units on
the basis of the total amount of taxes due them in respect to the
lands that were sold or redeemed. The amounts so determined
shall be credited as follows, for payment as hereinafter
provided: (1) To the auditor, such part as represents state
taxes and interest; and (2) to the fund kept by the sheriff for
each local taxing unit, such part as represents taxes and
interest payable to such unit.
(c) All amounts which under the provisions of this section
were so credited by the sheriff to the deputy commissioner shall
be paid to him quarterly; those credited to the auditor shall be
paid to him semiannually; and those credited to the various localtaxing units shall be transferred semiannually by the sheriff to
the fund kept by him for each such taxing unit.
(d) The tax commissioner, in cooperation with the land
department in the auditor's office, shall prescribe the form of
the records to be kept by the sheriff for the purposes of this
section, and the method to be used by him in making the necessary
pro rata distributions.
§11A-3-65. Right of former owner to surplus proceeds.
The former owner of any delinquent or nonentered lands sold
pursuant to sections forty-five and forty-eight of this article,
his heirs or assigns, shall be entitled to the surplus received
from the sale over and above the taxes and interest charged or
chargeable thereon including all costs of the sale, if his, or
their claim be filed in the circuit court of the county in which
the land is situate, within two years after the date of
confirmation of said sale. If no claim is filed with the court
within the two years, then such surplus shall be paid by the
sheriff to the auditor for credit to the general school fund.
§11A-3-66. Compensation of deputy commissioner.
As compensation for his services, the deputy commissioner
shall be entitled to a fee of ten dollars for each item certified
to him by the auditor pursuant to section forty-four of this
article. In addition thereto he shall receive a commission of
fifteen percent on each sale or redemption. Such commission on
sales shall be based on sale price and on redemptions on the
total taxes and interest due. Such compensation shall be paid asprovided in this article.
PART III
§11A-3-67. Liability of officer failing to perform duty;
penalty.
If any officer mentioned in this article shall refuse to
perform any duty required of him, he shall forfeit not less than
twenty-five nor more than one hundred dollars for each such
failure or refusal, unless a different penalty is imposed by the
provisions of this article.
§11A-3-68. Disposition of lands heretofore purchased by or
forfeited to state.
All lands which have been heretofore purchased by the state
at a tax sale pursuant to the provisions of the former article
three of this chapter and which have not been redeemed from the
auditor or certified to the circuit court for sale as provided in
the former article four of this chapter shall be reported by the
auditor to the sheriff of the county in which the lands are
situated for reentry on the land books. Such lands shall be
reentered on the land books in the name of the person charged
with taxes on the land at the time of purchase by the state, and
charged with all unpaid taxes thereon, including those taxes
which have accrued since such purchase by the state, and all
costs charged to such lands arising from the tax sale and
purchase by the state. Such lands shall then be subject to
disposition pursuant to this article.
All lands which have heretofore been forfeited to the statepursuant to the provisions of former article four of this
chapter, and which have not been certified to the circuit court
for sale pursuant to such article, shall be deemed nonentered
pursuant to section thirty-seven of this article, and shall be
subject to redemption and sale as provided herein.
All lands which have heretofore been certified to the
circuit court for sale by the deputy commissioner pursuant to the
provisions of the former article four of this chapter shall be
deemed certified to the deputy commissioner for sale pursuant to
section forty-four of this article, and shall be subject to
redemption and sale as provided herein. All suits heretofore
instituted by the deputy commissioners pursuant to the provisions
of the former article four of this chapter, which have not been
reduced to judgment for the sale of all lands listed in such
suits, are hereby dismissed, and the lands listed in such suits
shall be deemed certified to the deputy commissioner pursuant to
section forty-four of this article and shall be subject to
redemption and sale as provided herein. All lands subject to
sale under any court order entered in any such suit, which have
not yet been sold pursuant to such order, shall be deemed
certified to the deputy commissioner for sale pursuant to section
forty-four of this article, and shall be subject to redemption
and sale as provided herein.
ARTICLE 4. REMEDIES RELATING TO TAX SALES.
§11A-4-1. Declaration of legislative purpose.
In furtherance of the policy declared in section one,article three of this chapter, it is the intent and purpose of
the Legislature to provide reasonable opportunities for
delinquent taxpayers to protect their interests in their lands
and to provide reasonable remedies in certain circumstances for
persons with interests in delinquent and escheated lands.
§11A-4-2. Right to set aside sale or deed when all taxes paid
before sale.
Any owner of real estate for which a tax lien was sold for
nonpayment of taxes pursuant to the provisions of article three
of this chapter, when all taxes thereon had in fact been paid
before the sale, his heirs and assigns, or the person who paid
the taxes, may, before the expiration of three years following
the sale, institute a civil action to set aside the sale and to
enjoin the proper official from taking any further steps in the
procedure provided in this and the following article, or, if a
deed has been delivered to the purchaser, before the expiration
of three years following the delivery of the deed, institute a
civil action to set aside the deed. If such action is instituted
by or on behalf of the owner of an undivided interest which was
included in a group assessment but which was separately redeemed
as provided in section eighteen, article two of this chapter, the
sale or the deed shall be set aside only insofar as it affects
his interest.
§11A-4-3. Right to set aside deed improperly obtained.
(a) Whenever the clerk of the county commission has
delivered a deed to the purchaser after the time specified insection twenty-seven of article three of this chapter, or, within
that time, has delivered a deed to a purchaser who was not
entitled thereto either because of his failure to meet the
requirements of section nineteen of said article three, or
because the property conveyed had been redeemed, the owner of
such property, his heirs and assigns, or the person who redeemed
the property, may, before the expiration of three years following
the delivery of the deed, institute a civil action to set aside
the deed. No deed shall be set aside under the provisions of
this section, except in the case of redemption, until payment has
been made or tendered to the purchaser, or his heirs or assigns,
of the amount which would have been required for redemption,
together with any taxes which have been paid on the property
since delivery of the deed, with interest at the rate of twelve
percent per annum.
(b) Whenever the deputy commissioner has delivered a deed to
the purchaser after the time specified in section fifty-nine of
article three of this chapter, or, within that time, has
delivered a deed to a purchaser who was not entitled thereto
either because of his failure to meet the requirements of section
fifty-two of said article three, or because the property conveyed
had been redeemed, the owner of such property, his heirs and
assigns, or the person who redeemed the property, may, before the
expiration of three years following the delivery of the deed,
institute a civil action to set aside the deed. No deed shall be
set aside under the provisions of this section, except in thecase of redemption, until payment has been made or tendered to
the purchaser, or his heirs or assigns, of the amount which would
have been required for redemption, together with any taxes which
have been paid on the property since delivery of the deed, with
interest at the rate of twelve percent per annum.
§11A-4-4. Right to set aside deed when one entitled to notice
not notified.
(a) If any person entitled to be notified under the
provisions of section twenty-two or fifty-five, article three of
this chapter is not served with the notice as therein required,
and does not have actual knowledge that such notice has been
given to others in time to protect his interests by redeeming the
property, he, his heirs and assigns, may, before the expiration
of three years following the delivery of the deed, institute a
civil action to set aside the deed. No deed shall be set aside
under the provisions of this section until payment has been made
or tendered to the purchaser, or his heirs or assigns, of the
amount which would have been required for redemption, together
with any taxes which have been paid on the property since
delivery of the deed, with interest at the rate of twelve percent
per annum.
(b) No title acquired pursuant to this article shall be set
aside in the absence of a showing by clear and convincing
evidence that the person who originally acquired such title
failed to exercise reasonably diligent efforts to provide notice
of his intention to acquire such title to the complaining partyor his predecessors in title.
(c) Upon a preliminary finding by the court that the deed
will be set aside pursuant to this section, such amounts shall be
paid within one month of the entry thereof. Upon the failure to
pay the same within said period of time, the court shall upon the
request of the purchaser, enter judgment dismissing the action
with prejudice.
§11A-4-5. On whose behalf suits instituted; decree when deed set
aside.
Any civil action instituted under the provisions of sections
two, three or four of this article by a person other than the
former owner, his heirs or assigns, must be brought on his or
their behalf. Whenever the deed in such case is set aside, the
decree shall be that all the right, title and interest of the
former owner, his heirs or assigns, is revested in him or them.
§11A-4-6. Redemption by persons under disability from purchase
by individual.
In addition to and notwithstanding any other provisions of
this article, any infant or mentally incapacitated person whose
real estate was, during such disability, conveyed by tax deed
pursuant to this chapter to an individual purchaser, may redeem
such real estate by paying to the purchaser, or his heirs or
assigns, before the expiration of one year after removal of the
disability, but in no event more than twenty years after the deed
was obtained, the amount of the purchase money, together with the
necessary charges incurred in obtaining the deed, and any taxespaid on the property since the sale, with interest on such items
at the rate of twelve percent per annum from the date each was
paid. If such person was the owner of an undivided interest in
the real estate sold, he may redeem such interest by paying that
proportion of the purchase money, charges, taxes and interest
chargeable to his interest; but after a deed has been delivered
to the purchaser, he shall not have the right to redeem more than
his own undivided interest. If improvements have been made on
such real estate after the deed was obtained and before the offer
to redeem as herein provided, the person redeeming shall pay to
the purchaser, or his heirs or assigns, the value of the
improvements at the time of such offer, after deducting therefrom
the value of the use of such real estate without the
improvements, from the date of the deed to the date of the offer.
Upon payment or tender of payment, the purchaser, his heirs or
assigns, shall, at the expense of the person redeeming, convey to
him by quitclaim deed the real estate so redeemed.
One entitled to redeem under the provisions of this section
may, if he is unable or is not willing to pay for the
improvements made by the purchaser, elect to relinquish his
interest in the property. If he so elects, he shall be entitled
to an amount equal to the estimated present value of the land
without the improvements less what he would have had to pay to
redeem the land had no improvements been made. Upon payment to
him of such amount, he shall by quitclaim deed convey the land to
the purchaser, his heirs or assigns.
If in any case provided for in this section the parties
cannot agree on the amount to be paid, any of them may upon ten
days' notice in writing to the other, or others, apply by
petition, to the circuit court of the county in which the real
estate is situated to have the matter referred to a commissioner
to ascertain the proper amount to be paid. Upon confirmation by
the court or judge of the report of the commissioner, and upon
payment or tender of the amount, if any, so ascertained to be
due, the person to whom payment or tender was made, shall execute
the quitclaim deed as provided above. In the event of his
refusal to do so, the court, or judge, may appoint a commissioner
to execute the deed.
If there is a refusal to execute the deed in any case in
which there was no dispute as to the amount necessary for
redemption, the person entitled to the deed may, upon ten days'
notice in writing to the other party or parties, apply by
petition to the circuit court for the appointment of a
commissioner to execute the deed.
§11A-4-7. Right of former owner to surplus proceeds.
The former owner of any delinquent or nonentered lands sold
pursuant to sections forty-five and forty-eight of this article,
his heirs or assigns, shall be entitled to the surplus received
from the sale over and above the taxes and interest charged or
chargeable thereon including all costs of the sale, if his, or
their claim be filed in the circuit court of the county in which
the land is situated within two years after the date ofconfirmation of said sale. If no claim is filed with the court
within the two years, then such surplus shall be paid by the
sheriff to the auditor for credit to the general school fund.
§11A-4-8. Right of creditor of former owner of escheated land.
Any surplus proceeds arising from the sale of escheated land
may be applied for by the creditors of the decedent if
application is made to the circuit court of the county in which
the land is situated within one year after the auditor has
confirmed the sale. Upon proper application to the court within
such time such surplus may be applied to the satisfaction of the
claims of creditors of the decedent who had a lien on the land at
the time of his death, or who, being general creditors, have
properly proved their claims against his estate and have been
unable to obtain payment out of the personalty. In the
disposition of such surplus, due preference shall be given to
lien creditors. Any part of such surplus thereafter remaining
shall be paid by the sheriff to the auditor for credit to the
general school fund.
NOTE: The bill revises statutory provisions for the state
government's disposition of lands subject to taxation, to-wit:
(1) Lands delinquent for the nonpayment of taxes; (2) lands which
have not been entered on the land books; (3) escheated lands; and
(4) waste and unappropriated lands.
The revisions to existing statutes are so extensive that
underscoring and strike-throughs have been omitted.