§11A-3-32 Sheriff to keep proceeds in separate accounts; disposition. - West Virginia Statutes

§11A-3-32. Sheriff to keep proceeds in separate accounts; disposition.

(a) The sheriff shall keep in a separate fund the proceeds of all redemptions and sales paid to him under the provisions of this chapter, except for those proceeds for which a separate fund is directed by the provisions of section sixty-four of this article. Out of the total proceeds of each sale or redemption he shall in the order of priority stated below credit the following amounts, for payment as hereinafter provided: (1) To the general county fund, such part as represents costs paid out of such fund for publishing the sheriff's delinquent and sales list and all other costs incurred by the sheriff pursuant to the provisions of this article; (2) surplus proceeds from the sale of tax liens on delinquent lands shall be held by the sheriff for the periods provided for in section ten of this article, and if no application is made within the time therein specified, such surplus shall be distributed by the sheriff in the manner provided by law for the distribution of property taxes collected by him; and (3) the balance, if any, of the proceeds of the lands included in each suit shall be prorated among the various taxing units on the basis of the total amount of taxes due them in respect to the lands that were sold or redeemed. The amounts so determined shall be credited as follows, for payment as hereinafter provided: (1) To the auditor, such part as represents state taxes and interest; and (2) to the fund kept by the sheriff for each local taxing unit, such part as represents taxes and interest payable to such unit.

(b) All amounts which under the provisions of this section were so credited by the sheriff to the auditor shall be paid to him semiannually; and those credited to the various local taxing units shall be transferred semiannually by the sheriff to the fund kept by him for each such taxing unit.

(c) The tax commissioner, in cooperation with the land department in the auditor's office, shall prescribe the form of the records to be kept by the sheriff for the purposes of this section, and the method to be used by him in making the necessary pro rata distributions.