Claimant appeared in person.
Robert D. Pollitt, Senior Assistant Attorney General, for respondent.


On December 3, 1981, claimant bought a parcel of delinquent and
forfeited land in Clay, West
Virginia, for $2,050.00. This property belongs to another party, and
claimant seeks $2,050.00.

Claimant testified that this was the first time he has made a purchase
at a tax sale or a sale of
delinquent and forfeited land. He did not go to the sale for the purpose
of purchasing the
particular plot. After he was supplied a map of the property which he
purchased, he discovered
that this property belonged to another party. The Order confirming the
sale of the property was
entered on December 8, 1981. It is recorded in Clay County in Deed Book
131 at page 159.

West Virginia Code §11A-4-25 states the following:

"Whenever, after sale and before confirmation thereof, it is discovered
that the land sold was
nonexistent, or that it had been the subject of a duplicate or improper
assessment, or was
transferred to others under the provisions of section 3, article XIII of
the Constitution, the
purchase shall be entitled to a return of the purchase money. Upon
request of a purchaser so
entitled, it shall be the duty of the deputy commissioner to apply to
the circuit court for an order
directing the sheriff to return the purchase money. If satisfied that
the application is proper, the
court shall enter the order applied for, but no costs shall be taxed in
connection with such an
application. If the ground for entering the order was that the land was
nonexistent or the subject
of a duplicate assessment, the order shall also direct the assessor to
drop the erroneous entry of
such lands from the land books." (1947, c. 160.).

The aforementioned statute clearly provides a legal remedy. For those
reasons as mandated by
West Virginia Code §14-2-14(5), the Court lacks jurisdiction of this
claim. Therefore, the Court
is of the opinion to, and does, deny the claim.

Claim disallowed.