WVC 37 - 2 B- 6
§37-2B-6. Protection of purchasers of exempted property who have
held for five years or more; right of redemption.
In all cases where property formerly held for religious,
charitable or educational usages has heretofore been sold or
transferred in good faith to persons for value as successors in
title of the person who held for such usage, and has been
subsequently assessed to them and taxes have been paid thereon
for such number of years that such persons are or would otherwise
be entitled to claim the benefit of a transfer under section 3,
article XIII of the constitution, the same, by operation hereof,
shall be transferred to and vested in such person, and the state
hereby waives its claim to assert penalties or forfeiture on
account of any taxes which would otherwise have accrued or become
due prior to the creation of color of title in such successor.
In all cases where property formerly held for the uses
aforesaid has heretofore been sold or transferred to another in
good faith and has subsequently been assessed to him, and the
taxes paid, for a period of time less than the period of time
necessary to establish the right to claim the benefit of a
transfer under said constitutional provision or this section, the
owners shall have the right to apply for and have redemption so
far as title thereto may be in the state.