-47. Redemption prior to sale.
Any of the delinquent and nonentered lands certified to the
deputy commissioner may be redeemed, prior to the auction, by the
owner of such land or any other person entitled to pay the taxes
thereon, by payment of the taxes, interest and charges due. The
deputy commissioner shall prepare an original and five copies of
the receipt, give to the person redeeming the original receipt,
retain one copy for his files and forward one copy each to the
sheriff, auditor, assessor and the clerk of the county commission,
each of whom shall note the fact of such redemption on their
respective records of delinquent lands. Any person redeeming the
interest of another shall be subrogated to the lien of the state on
such interest as provided in section nine, article one of this
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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