WVC 11 A- 2 - 18
§11A-2-18. Redemption before sale; record; lien.
The owner of any real estate returned delinquent, or any other
person entitled to pay the taxes thereon, may redeem at any time
before the close of business on the last business day prior to the
sale provided in the following article by payment of the taxes,
interest and charges due. However, redemption of an undivided
interest included in a group assessment or of part of a tract or
lot the whole of which was assessed in the name of a person other
than the owner shall not be permitted until the applicable
provisions of section nine or of section ten, article one of this
chapter, have been complied with. The sheriff shall give to the
person redeeming a duplicate receipt, one of which shall be filed
with the clerk of the county court, who shall note the fact of such
redemption on his or her record of delinquent lands. Whenever only
part of a tract or lot, or only an undivided interest therein, has
been redeemed, the clerk shall make the necessary changes in his or
her record of delinquent lands before noting the fact of redemption
on the record. Any person redeeming an interest of another shall
be subrogated to the lien of the State on such interest as provided
in section nine, article one of this chapter.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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