H. B. 2830


(By Delegates Manuel, Pethtel and Faircloth )

[Introduced March 12, 2001; referred to the

Committee on the Judiciary.]





A BILL to amend and reenact section fifty-three, article three, chapter eleven-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to the refund rights of a purchaser where property is the subject of an erroneous assessment or is otherwise nonexistent.

Be it enacted by the Legislature of West Virginia:
That section fifty-three, 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. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.
§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, within forty-five days following the approval of the sale by the auditor, 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 of the amount bid at a deputy commissioner's sale, the deputy commissioner shall inform the assessor of the erroneous assessment for the purpose of having the assessor correct said error. For failure to meet this requirement, the purchaser shall lose all benefits of his purchase.

NOTE: The purpose of this bill is to restrict the refund rights of a purchaser where property is the subject of an erroneous assessment or is otherwise nonexistent.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.