(a) Certificate of sale. - In the case of property sold as provided in section thirteen-c the Tax Commissioner shall provide to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser and the price paid therefor.
(b) Deed to real property. - In the case of any real property sold as provided in section thirteen-c and not redeemed in the manner and within the time provided in section thirteen-e, the Tax Commissioner shall execute, in accordance with the laws of this state pertaining to sales of real property under execution, to the purchaser of that real property at the sale, upon his or her surrender of the certificate of sale, a deed to the real property so purchased by him or her reciting the facts set forth in the certificate.
(c) Real property purchased by the state. - If real property is declared purchased by the State of West Virginia at a sale pursuant to section thirteen-c, the Tax Commissioner shall, at the proper time, execute a deed therefor, and without delay cause the deed to be duly recorded in the office of the clerk of the county in which the real property is located.
(d) Removal of personal property. - Following the execution of a deed to real property pursuant to this section, and after the
previous owner has vacated the property either voluntarily or
following an eviction proceeding, any personal property remaining
on the real property may be deemed abandoned if the purchaser of
the real property provides notice, pursuant to this subsection, and
the personal property remains on the real property at the
conclusion of the notice period. The notice shall state that the
personal property will be deemed abandoned if it is not removed
from the real property before the end of the thirtieth day
following the postmark date of the notice. If the locks are
changed or the previous owner is otherwise prevented from accessing
the personal property, the purchaser shall provide the previous
owner access to the personal property on reasonable terms. The
notice shall state a phone number, a mailing address, and a
physical address where the purchaser or an agent for the purchaser
who can provide access to the personal property can be contacted;
and shall further state that the previous owner may contact the
purchaser, and that purchaser will provide the previous owner
access to the personal property on reasonable terms. The notice
shall be sent to the former owner(s) of the real property at their
usual place of business or their usual place of abode or last known
address. If the purchaser has received notice in writing or by
electronic record that personal property belongs to another or that
another person or entity has a security interest in the personal
property, and if that person's mailing address is also received by
the purchaser in writing or by electronic record, notice shall be
sent to that person or entity as well. The notice shall be made to all required persons, as stated in this section, by both certified
mail and regular mail. The notice is complete when mailed,
notwithstanding the fact that the notice may be returned as
unclaimed or refused. If the notice period passes and the personal
property remains on the real property, then the personal property
shall be deemed abandoned and the purchaser of the real property
may dispose of the remaining personal property in his or her
discretion. The notice required by this section may not be waived
before the property is vacated.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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