WVC 11 A- 3 - 20
§11A-3-20. Refund to purchaser of payment made at sheriff's sale
where property is subject of an erroneous assessment
or is otherwise nonexistent.
If, by December 31 of the year following payment of the amount
bid at a sheriff's sale, the purchaser discovers that the lien
purchased at that sale is the subject of an erroneous assessment or
is otherwise nonexistent, the 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 of the abstract or certificate, the sheriff shall
cause any money paid to be refunded. Upon refund, the sheriff
shall inform the assessor and the State Auditor of the erroneous
assessment for the purpose of having the assessor correct the
error. For failure to meet this requirement, the purchaser shall
lose all benefits of his or her purchase.