A BILL to repeal sections six, fourteen, fifteen, sixteen, seventeen, eighteen, nineteen, twenty, twenty-one, twenty- two, twenty-three, twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine, thirty and thirty- one, article three, chapter eleven-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended; and to amend and reenact sections two, four, five, seven, eight, nine, ten, eleven, twelve, thirteen, thirty-two, thirty-four, forty-one, forty-two, forty-five, forty-six and forty-eight of said article, all relating to providing for the sale of tax liens through the auditor's office rather than through county sheriffs; providing for certification to state auditor of delinquent lands; changing from December to January when the sheriff certifies to the auditor amended lists of delinquent taxpayors; repealing various sections and deleting various provisions related to sheriff's sale of delinquent lands; deleting requirement that auditor's appointments of deputy commissioners is limited to lawyers; and raising additional charge to cover cost of publication of notice of auction from twenty-five dollars to thirty dollars.
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__________________________ Sheriff (or collector).
The sheriff shall publish the list and notice prior to the§11A-3-4. Redemption after second publication and before sale.
§11A-3-7. Suspension from sale; amended delinquent lists; subsequent sale.
§11A-3-8. Certification of unsold property to the auditor.
§11A-3-9. Sheriff's list of sales, suspensions, redemptions and certifications; oath.
§11A-3-11. Return of list of certification, suspensions and redemptions.
§11A-3-12. Amendment of such list.
Name of person charged with taxes | Local descrip- tion of lands | Quantity of land charged | Quantity of land for which tax lien is sold | Name of purchaser | Whole amount paid by purchaser |
§11A-3-34. Deputy commissioners of delinquent and nonentered lands; bond.
§11A-3-41. Auditor to report redemptions to county officers; disposition of redemption money; credit of state taxes to proper fund.
§11A-3-42. Lands subject to sale by deputy commissioner.
§11A-3-48. Unsold lands subject to sale without auction or additional advertising.