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WEST VIRGINIA STATUTES AND CODES
§11A-3-8 Certification of unsold property to the auditor.
§11A-3-8. Certification of unsold property to the auditor.
If no person present bids the amount of taxes, interest and charges due on any real estate offered for sale, the sheriff shall certify the real estate to the auditor for disposition pursuant to section forty-four of this article, subject, however, to the right of redemption provided by section thirty-eight of this article. The auditor shall prescribe the form by which the sheriff certifies the property.
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