COMMITTEE SUBSTITUTE
FOR
H. B. 2830
(By Delegates Manuel, Pethtel and Faircloth)
(Originating in the Committee on the Judiciary)
[March 13, 2001]
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 abstract or
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.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.