A BILL to amend and reenact §11-3-5 of the Code of West Virginia, 1931, as amended; to amend and reenact §11A-2-13 of said code; and to amend and reenact §11A-3-2 and §11A-3-13 of said code, all relating to increasing the interest rate to be imposed by county assessors for real and personal property found to have been omitted from the land and personal property books from six percent to nine percent for the period of time the property was omitted from the books; and, doubling the amount of fees to be paid in order to redeem or purchase delinquent property.
§11-3-5. Correction of previous property books; entry of omitted property.
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-13. Publication and posting of delinquent tax lists.
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.
§11A-3-2. Second publication of list of delinquent real estate; notice.
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Total amount of taxes, interest and charges due to date of sale |
__________________________ Sheriff (or collector).
The sheriff shall publish the list and notice prior to the sale date fixed in the notice as a Class III-0 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.
Name of
person
charged
with taxes |
Local description of lands |
Quantity of land charged |
Quantity of land for which tax lien is sold |
Name of purchaser |
Whole amount paid by purchaser |