§11A-3-25 Distribution of surplus to purchaser. - West Virginia Statutes

§11A-3-25. Distribution of surplus to purchaser.
(a) Where the land has been redeemed in the manner set forth in section twenty-three of this article, and the clerk has delivered the redemption money to the sheriff pursuant to section twenty-four of this article, the sheriff shall, upon delivery of the sum necessary to redeem, promptly notify the purchaser, his or her heirs or assigns, by mail, of the fact of the redemption and pay to the purchaser, his or her heirs or assigns the following amounts: (1) From the sale of tax lien surplus fund provided by section ten of this article: (A) The surplus of money paid in excess of the amount of the taxes, interest and charges due and paid to the sheriff at the sale; and (B) the amount of taxes, interest and charges due on the date of the sale, plus the interest at the rate of one percent per month from the date of sale to the date of redemption; (2) all other taxes on the land which have since been paid by the purchaser, his or her heirs or assigns, with interest at the rate of one percent per month from the date of payment to the date of redemption; (3) any additional expenses that may have been incurred from the first day of January of the year following the sheriff's sale to the date of redemption in preparing the list of those to be served with notice to redeem and any title examination performed in accordance with section nineteen of this article with interest at the rate of one percent per month from the date of payment, but the amount which shall be paid, excluding the interest, for the expenses incurred for the preparation of the list of those to be served with notice to redeem required by section nineteen of this article, and any title examination shall not exceed two hundred dollars; and (4) all additional statutory costs paid by the purchaser.

(b) (1) The notice shall include:

(A) A copy of the redemption certificate issued by the county clerk;

(B) An itemized statement of the redemption money to which the purchaser is entitled pursuant to the provisions of this section; and

(C) Where, at the time of the redemption, the clerk has not received from the purchaser satisfactory proof of the expenses incurred in preparing the list of those to be served with notice to redeem and any title examination performed in accordance with section nineteen of this article, the clerk shall also include instructions to the purchaser as to how these expenses may be claimed.

(2) Subject to the limitations of this section, the purchaser is entitled to recover any expenses incurred in preparing the list of those to be served with notice to redeem and any title examination incident thereto from the first day of January of the year following the sheriff's sale to the date of the sale to the date of the redemption.

(c) Where, pursuant to section twenty-three of this article, the clerk has not received from the purchaser satisfactory proof of the expenses incurred in preparing the list of those to be served with notice to redeem, and any title examination incident thereto, in the form of receipts or other evidence and therefore received from the purchaser as required by that section and delivered to the sheriff the sum of two hundred dollars plus interest at the rate of one percent per month from the first day of January of the year following the sheriff's sale to the date of the sale to the date of redemption, and the sheriff has not received from the purchaser satisfactory proof of the expenses within thirty days from the date of notification, the sheriff shall refund the amount to the person redeeming and the purchaser is barred from any claim. Where, pursuant to that section, the clerk has received from the purchaser and therefore delivered to the sheriff the sum of two hundred dollars plus interest at the rate of one percent per month from the first day of January of the year following the sheriff's sale to the date of the sale to the date of redemption, and the purchaser provides the sheriff within thirty days from the date of notification satisfactory proof of the expenses, and the amount of the expenses is less than the amount paid by the person redeeming, the sheriff shall refund the difference to the person redeeming.