§11A-3-14 Purchase by individual at tax sale; certificate of sale. - West Virginia Statutes

§11A-3-14. Purchase by individual at tax sale; certificate of sale.
(a) If the highest bidder present at the sale provided for in section five of this article, bids and pays at least the amount of taxes, interest and charges for which the tax lien on any real estate is offered for sale, the sheriff shall issue to him or her a certificate of sale for the purchase money, except the sheriff shall require payment of any subsequent taxes due at the time of the sale before a certificate of sale is issued. The heading of the certificate shall be:

Memorandum of tax lien on real estate sold in the county of on this day of , 19 , for the nonpayment of taxes charged thereon for the year (or years) 19 .

Except for the heading, the tax commissioner shall prescribe the form of the receipt.

(b) The certificate of sale shall describe the real estate subject to the tax lien that was sold, the total amount of all taxes, interest, penalties and costs paid for each lot or tract, and the rate of interest to which the purchaser is entitled upon redemption. The certificate shall also set forth columns for the entry of subsequent years taxes paid and costs required by the sheriff to be paid on the date of the sale, and for the entry of subsequent taxes and costs paid. For each certificate delivered, the purchaser shall pay a fee of ten dollars, and that amount shall be included in the costs described in the certificate.