§37-2B-2. Auditor's receipt for redemption; receipt as release
and discharge from taxes; recordation.
The auditor shall issue his receipt for redemptions made
under the preceding section. Such receipt shall operate as a
full and complete discharge and release of the property described
therein from any and all claims on account of direct property
taxes imposed or imposable by the state of West Virginia, or any
of its subdivisions, or agencies of every kind and character for
each and every year covered by such receipt, and shall release
and return to the owner of the property described such title as
may have been in the state at the time such receipt is issued
free and acquit of all claims of the state, or any of its
subdivisions for the year or years covered by such receipt. Such
receipts shall be recordable in the deed books of the proper
counties, and once recorded shall constitute notice to all
persons of the facts recited therein.