taxes paid for ten years.
In view of the desirability of stable land titles and to
encourage landowners to cause their lands to be assessed and pay
the taxes thereon, it is the purpose and intent of the Legislature
to release all of the state's title and claim and the authority and
control of the auditor to any real estate on which all taxes have
been paid for ten consecutive years and release all taxes prior to
such ten-year period. If, heretofore or hereafter, all taxes due
on any parcel of land for ten consecutive years have been fully
paid, all title to any such land acquired by the state prior to
said ten-year period or all real property tax liens which subject
the lands to the authority and control of the auditor prior to said
ten-year period shall be and is hereby released to the person who
would be the owner thereof but for the title of the state or the
real property tax liens which subject the lands to the authority
and control of the auditor so released and all unpaid taxes prior
to said ten-year period are declared to be fully paid.
Nothing contained in this section shall affect or be held or construed to affect in any way the right or title of a person claiming to any land by transfer as provided in section three, article XIII of the constitution of the state of West Virginia prior to the repeal of said constitutional provision in the year one thousand nine hundred ninety-two.
It is the intention of the Legislature that this section shall be both retroactive and prospective.
Note: WV Code updated with legislation passed through the 2012 1st Special Session
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