H. B. 2174
(By Delegate Stalnaker)
[Introduced January 13, 1999; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact section five, article three, chapter
eleven-a of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to providing that
taxes due for the upcoming year on any tract of land sold at
a sale by the sheriff shall be collected at the sale.
Be it enacted by the Legislature of West Virginia:
That section five, article three, chapter eleven-a of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 3. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
§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, in the same order as set forth in the list and notice prescribed in section two of this article, at public
auction to the highest bidder, 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
day of November: Provided, That no tax lien for such the
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
all taxes that will come due and be charged for the next one-year
period shall be due and payable at the date of the sale:
Provided however further, 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 is not be
completed on the day designated in the notice for the holding of
such the sale, it shall be continued from day to day between the
same hours until disposition shall have been made of all the
land. The payment for any tax lien purchased at a sale shall be
made by check or money order payable to the sheriff of the county
and delivered before the close of business on the day of the
sale.
(b) Each sheriff is immune from liability if a loss or claim
results 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 the 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.
NOTE: The purpose of this bill is to provide for the
collection of taxes for the upcoming year on real estate sold at
a sheriff's sale.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.