STATE STATUTES & CODES

WEST VIRGINIA STATUTES AND CODES

CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES

• §11A-1-1 Definition of terms.
• §11A-1-2 Lien for real property taxes.
• §11A-1-3 Accrual; time for payment; interest on delinquent taxes.
• §11A-1-4 Collection by sheriff.
• §11A-1-5 Appointment of collector; bond.
• §11A-1-6 When collection to commence.
• §11A-1-7 No collection of current taxes until delinquent taxes are paid.
• §11A-1-8 Notice of time and place for payment; mailing of tax tickets.
• §11A-1-8a Providing for payment at banking institutions.
• §11A-1-9 Payment of taxes by co-owner or other interested party; lien.
• §11A-1-10 Payment by owner of part of tract or lot assessed to another.
• §11A-1-11 Payment by fiduciary.
• §11A-1-12 Receipt for taxes.
• §11A-1-13 Accounts to be kept by sheriff.
• §11A-1-14 Payment by sheriff into state treasury.
• §11A-1-15 Payment by sheriff to municipal and county board of education treasuries.
• §11A-1-16 Sheriff charged with all levies; final settlement.
• §11A-1-17 Sheriff's commission for collection.
• §11A-1-18 Exception.
• §11A-2-1 Duty of sheriff to enforce payment of delinquent taxes.
• §11A-2-2 Collection by civil action; fees and costs not requiredof sheriff.
• §11A-2-3 Distraint.
• §11A-2-4 Abatement of distress.
• §11A-2-5 Distraint of encumbered property.
• §11A-2-6 Distraint where land lies in more than one county.
• §11A-2-7 Summary procedure for collection out of money due from or property held by another.
• §11A-2-8 Remedies against vendee in possession without deed.
• §11A-2-9 Remedies of sheriff paying over taxes not collected.
• §11A-2-10 Sale of tax liens on real estate.
• §11A-2-10a Notice of delinquency.
• §11A-2-11 Delinquent lists; oath.
• §11A-2-12 Penalty for inclusion of taxes paid in delinquent lists.
• §11A-2-13 Publication and posting of delinquent tax lists.
• §11A-2-14 Correction of delinquent lists by county court; certification to auditor; recordation.
• §11A-2-15 Examination of lists by auditor; credit to sheriff.
• §11A-2-16 Effect of irregularity as to delinquent lists on later tax enforcement procedure.
• §11A-2-17 Presumption of payment based on omission from delinquent lists.
• §11A-2-18 Redemption before sale; record; lien.
• §11A-2-19 Exception.
• §11A-3-2 Second publication of list of delinquent real estate; notice.
• §11A-3-3 Waiver of notice by person claiming lien.
• §11A-3-4 Redemption after second publication and before sale.
• §11A-3-5 Sale by sheriff; immunity; penalty; mandamus.
• §11A-3-6 Purchase by sheriff and clerk of county commission prohibited; co-owner free to purchase at tax sale.
• §11A-3-7 Suspension from sale; amended delinquent lists; subsequent sale.
• §11A-3-8 Certification of unsold property to the auditor.
• §11A-3-9 Sheriff's list of sales, suspensions, redemptions and certifications; oath.
• §11A-3-10 Sheriff to account for proceeds; disposition of surplus.
• §11A-3-11 Return of list of sales, suspensions and redemptions.
• §11A-3-12 Amendment of such list.
• §11A-3-13 Publication by sheriff of sales list.
• §11A-3-14 Purchase by individual at tax sale; certificate of sale.
• §11A-3-15 Certificate of sale assignable.
• §11A-3-16 Subsequent tax payments by purchaser.
• §11A-3-17 Sale of subsequent tax liens.
• §11A-3-18 Limitations on tax certificates.
• §11A-3-19 What purchaser must do before he can secure deed.
• §11A-3-20 Refund to purchaser of payment made at sheriff's sale where property is subject of an erroneous assessment or is otherwise nonexistent.
• §11A-3-21 Notice to redeem.
• §11A-3-22 Repealed
• §11A-3-23 Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.
• §11A-3-24 Notice of redemption to purchaser; moneys received by sheriff.
• §11A-3-25 Distribution of surplus to purchaser.
• §11A-3-27 Repealed
• §11A-3-28 Repealed
• §11A-3-29 One deed for adjoining pieces of real estate within the same tax district.
• §11A-3-30 Title acquired by individual purchaser; action to quiet title.
• §11A-3-31 Effect of irregularity on title acquired by purchaser.
• §11A-3-32 Sheriff to keep proceeds in separate accounts; disposition.
• §11A-3-34 Deputy commissioners of delinquent and nonentered lands; bond.
• §11A-3-35 Land record in auditor's office.
• §11A-3-36 Operating fund for land department in auditor's office.
• §11A-3-37 Disposition of nonentered lands.
• §11A-3-38 Redemption of nonentered or certified lands.
• §11A-3-39 Certificate of redemption issued by auditor; recordation.
• §11A-3-40 Compulsory redemption at election of auditor.
• §11A-3-41 Auditor to report redemptions to county officers; disposition of redemption money; credit of state taxes to proper fund.
• §11A-3-42 Lands subject to sale by deputy commissioner.
• §11A-3-43 Officers to report lands subject to sale.
• §11A-3-44 Auditor to certify list of lands to be sold; lands so certified are subject to sale.
• §11A-3-45 Deputy commissioner to hold annual auction.
• §11A-3-46 Publication of notice of auction.
• §11A-3-47 Redemption prior to sale.
• §11A-3-48 Unsold lands subject to sale without auction or additional advertising.
• §11A-3-49 Purchase by owner or deputy commissioner or other officers prohibited; co-owner free to purchase at sale.
• §11A-3-50 Receipt to purchaser for purchase price.
• §11A-3-51 Deputy commissioner to report sales to auditor; auditor to approve sales.
• §11A-3-52 What purchaser must do before he can secure a deed.
• §11A-3-53 Refund to purchaser of payment made at deputy commissioner's sale where property is nonexistent.
• §11A-3-54 Notice to redeem.
• §11A-3-55 Service of notice.
• §11A-3-56 Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.
• §11A-3-57 Repealed
• §11A-3-58 Repealed
• §11A-3-59 Deed to purchaser; record.
• §11A-3-60 Compelling service of notice or execution of deed.
• §11A-3-61 One deed for adjoining pieces of real estate within the same tax district.
• §11A-3-62 Title acquired by individual purchaser.
• §11A-3-63 Effect of irregularity on title acquired by purchaser.
• §11A-3-64 Sheriff to receive proceeds of deputy commissioners' sales and redemptions from the deputy commissioner;
• §11A-3-65 Right of former owner to surplus proceeds.
• §11A-3-66 Compensation of deputy commissioner.
• §11A-3-68 Disposition of lands heretofore purchased by or forfeited to state.
• §11A-3-69 Effect of repeal.
• §11A-3-70 Release of title to, and taxes on, lands on which all taxes paid for ten years.
• §11A-3-71 Deeds of deputy commissioner conveying coal, oil, gas, timber and other natural resources.
• §11A-3-72 Release of taxes and interest.
• §11A-3-73 Release of taxes, interest and charges on land assessed by erroneous description, etc; misdescription, etc., not to result in forfeiture or subject land to the authority and control of the a
• §11A-3-74 Severability.
• §11A-4-1 Declaration of legislative purpose.
• §11A-4-2 Right to set aside sale or deed when all taxes paid before sale.
• §11A-4-3 Right to set aside deed improperly obtained.
• §11A-4-4 Right to set aside deed when one entitled to notice not notified.
• §11A-4-5 On whose behalf suits instituted; decree when deed set aside.
• §11A-4-6 Redemption by persons under disability from purchase by individual.
• §11A-4-7 Right of creditor of former owner of escheated land.