WEST VIRGINIA LEGISLATURE
2022 REGULAR SESSION
ENROLLED
Committee Substitute
for
Senate Bill 552
BY SENATORS BLAIR (MR. PRESIDENT) AND BALDWIN
(BY REQUEST OF THE EXECUTIVE)
[Passed March 12, 2022; in effect 90 days from passage.]
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AN ACT to repeal §11A-2-18 of the Code of West Virginia, 1931, as amended; to repeal §11A-3-1
5, §11A-3-5a, §11A-3-5b, §11A-3-6, §11A-3-7, §11A-3-14, §11A-3-15, §11A-3-16, §11A-2
3-17, §11A-3-18, §11A-3-19, §11A-3-20, §11A-3-21, §11A-3-22, §11A-3-23, §11A-3-24, 3
§11A-3-25, §11A-3-26, §11A-3-27, §11A-3-28, §11A-3-29, §11A-3-30, and §11A-3-31 of 4
said code; to amend and reenact §11A-1-8 of said code; to amend and reenact §11A-2-5
14 of said code; to amend and reenact §11A-3-1, §11A-3-2, §11A-3-4, §11A-3-8, §11A-6
3-9, §11A-3-10, §11A-3-11, §11A-3-12, §11A-3-13, §11A-3-32, §11A-3-39 §11A-3-42, 7
§11A-3-44, §11A-3-45, §11A-3-46, §11A-3-48, §11A-3-50, §11A-3-52, §11A-3-53, §11A-8
3-54, §11A-3-55, §11A-3-56, §11A-3-66, and §11A-3-69 of said code; to amend and 9
reenact §11A-4-3 and §11A-4-4 of said code; to amend and reenact §16-18-3 of said 10
code; to amend and reenact §22-15A-30 of said code; to amend and reenact §31-18E-9 11
of said code; and to amend and reenact §31-21-11 of said code, all relating to delinquent 12
and dilapidated property and the process for the collection of delinquent real estate taxes 13
and sales of tax liens and property; modifying the method by which notice is provided 14
regarding the payment of property taxes; requiring a sheriff to accept credit cards as a 15
form of payment for property taxes; allowing a sheriff to offer discounts on tax liability to 16
taxpayers that pay with a credit card; modifying the deadline by which a sheriff must 17
present delinquent lists to its county commission; modifying the deadline that a county 18
commission certifies a delinquent list to the auditor; modifying the form of certain notice 19
provided by the sheriff regarding delinquent taxes; repealing provisions related to the 20
annual sheriff’s sale; modifying provisions related to the annual sheriff’s sale to be related 21
to certification to the Auditor; providing that a sheriff provide a redemption receipt if 22
property is redeemed prior to certification to the auditor; directing a portion of the 23
redemption fee to the Courthouse Facilities Improvement Fund; modifying the policy 24
related to the sale of tax liens; modifying the process by which a sheriff provides its second 25
notice of delinquent real estate; modifying the timing and payment of redemption for 26
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delinquent properties prior to certification to the auditor; modifying dates for auditor to 27
certify list of lands to be sold; providing any property not redeemed to the sheriff is to be 28
certified to the auditor; providing that the sheriff prepare a list of all the tax liens on 29
delinquent real estate redeemed prior to certification or certified to the auditor; providing 30
that the sheriff account for the proceeds from redemptions prior to certification; providing 31
a sheriff may modify its redemption and certification list within 30 days after the publication 32
of such list; providing for the publication of such list; requiring sheriffs keep separate 33
accounts for redemption moneys; modifying the deposit and disposition of certain funds; 34
modifying certain fees related to redemption; identifying lands subject to sale by the deputy 35
commissioner; relating to the obligation that the auditor certify and deliver a list of lands 36
subject to sale by the deputy commissioner; addressing annual auctions held by the 37
deputy commissioner and the publication of notice of public auctions held by the deputy 38
commissioner; relating to auditor’s sale of delinquent and non-entered land; relating to 39
moving certain obligations from the deputy commissioner to the auditor; relating to the 40
requirements that a purchaser must satisfy before he or she can secure a deed; relating 41
to the sale of certain delinquent lands subject to sale and certain entities right of first 42
refusal therein; relating to the receipt to purchaser for purchase price at auditor’s sale; 43
relating to the purchaser’s obligation to secure deed to delinquent property; relating to 44
refund to purchaser for property determined to be nonexistent; relating to the notice to 45
redeem provided to a person entitled to redeem delinquent property; relating to 46
redemption of delinquent property; modifying fees for redemption; clarifying effect of 47
repeal of certain code; directing portion of fees for specific purpose; providing for certain 48
delinquent taxpayers to redeem in installment payments; modifying the procedure for and 49
duration of right to set aside deed; modifying definition of blighted property; modifying the 50
Reclamation of Abandoned and Dilapidated Properties Program; relating to the right of 51
certain entities to purchase delinquent properties; modifying compensation due deputy 52
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commissioner; modifying the reclamation of abandoned and dilapidated properties 53
program; requiring certain periodic reports; providing the department of environmental 54
protection with the right to enter into certain statewide contracts; modifying certain entities 55
rights to acquire tax delinquent properties; and modifying certain obligations of the West 56
Virginia Land Stewardship Corporation land bank program. 57
Be it enacted by the Legislature of West Virginia:
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY
TAXES.
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§ 11A-1-8. Notice of time and place for payment; mailing of tax tickets.
(a) The sheriff shall send to every person owing real or personal property taxes a copy of 1
such taxpayers annual tax ticket or tickets showing what tax is due and how such tax may be 2
paid. Such copy shall be sent to the last known address of such taxpayer by first class United 3
States mail. The notice shall also state: (i) Those who pay the first installment of their taxes on 4
or before the first day of September shall be entitled to a discount of two and one-half percent; 5
and (ii) those who pay the second installment of their taxes on or before the first day of March 6
shall be entitled to the same discount. 7
Failure of the sheriff to send or failure of the taxpayer to receive such copy shall not impair 8
the right to collect such taxes, the right to collect any interest or penalty imposed as a result of 9
the failure to pay such taxes or the method of enforcing the payment of such taxes, interest or 10
penalty. 11
At such time as the sheriff prepares the delinquent list for real property, he or she shall 12
compare such list with a copy of the landbooks most recently delivered by the assessor to the 13
board of review and equalization pursuant to §11-3-19 of this code. The assessor shall make a 14
copy of said landbooks available to the sheriff. If property on the delinquent list should appear as 15
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a transfer on said landbooks with the delinquent owner as the transferor, the sheriff shall send to 16
the transferee at his or her last known address by first class United States mail a copy of the 17
annual tax ticket or tickets showing what taxes are due upon the real property of such transferee 18
and how they may be paid as prescribed in this section. 19
Failure of the sheriff to send or failure of the taxpayer to receive such copy shall not impair 20
the right to collect such taxes, the right to collect any interest or penalty imposed as a result of 21
the failure to pay such taxes or the method of enforcing the payment of such taxes, interest, or 22
penalty. 23
(b) In addition to the notice of real or property taxes owed, provided in this section, the 24
county commission of any county may order that the sheriff include in the mailing notice of any 25
taxes or other fees owed to the county or a municipality in the county. 26
(c)(1) The sheriff shall accept credit cards in payment of any of the taxes, interest, or 27
penalty described in this section. The type of credit card accepted shall be at the discretion of the 28
sheriff. 29
(2) The sheriff may set a fee to be added to each credit card transaction equal to the 30
charge paid by the state, county, sheriff, or taxpayer for the use of the credit card by the taxpayer. 31
Except for fees imposed pursuant to this subdivision, no other fees for the use of a credit card 32
may be imposed upon the taxpayer. 33
(d) The tax commissioner may promulgate legislative rules to provide for the payment of 34
tax liability by installment payments other than those prescribed in subsection (a) of this section.35
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§ 11A-2-14. Correction of delinquent lists by county commission; certification to Auditor;
recordation.
The sheriff shall on or before May 15 of each year present the delinquent lists to the county 1
commission for examination. The county commission having become satisfied that the lists are 2
correct, or having corrected them if erroneous, shall direct the clerk of the county commission to 3
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certify a copy of each list, pertaining to real property, to the Auditor not later than June 1 of each 4
year. The original lists shall be preserved by the clerk in his or her office, and the list of delinquent 5
real estate shall be recorded in a permanent book to be kept by him or her for that purpose.6
§ 11A-2-18. Redemption before sale; record; lien.
[Repealed.] 1
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED, AND WASTE
AND UNAPPROPRIATED LANDS.
§11A-3-1. Declaration of legislative purpose and policy.
In view of the paramount necessity of providing regular tax income for the state, county, 1
and municipal governments, particularly for school purposes; and in view of the further fact that 2
delinquent land not only constitutes a public liability, but also represents a failure on the part of 3
delinquent private owners to bear a fair share of the costs of government; and in view of the rights 4
of owners of real property to adequate notice and an opportunity for redemption before they are 5
divested of their interests in real property for failure to pay taxes or have their property entered on 6
the land books; and in view of the fact that the circuit court suits heretofore provided prior to 7
deputy commissioners’ sales are unnecessary and a burden on the judiciary of the state; and in 8
view of the necessity to continue the mechanism for the disposition of escheated and waste and 9
unappropriated lands; now therefore, the Legislature declares that its purposes in the enactment 10
of this article are as follows: (1) To provide for the speedy and expeditious enforcement of the tax 11
claims of the state and its subdivisions; (2) to provide for the transfer of delinquent and non-12
entered lands to those that will make beneficial use of said lands who are more responsible to, or 13
better able to bear, the duties of citizenship than were the former owners; (3) to secure adequate 14
notice to owners of delinquent and nonentered property of the pending issuance of a tax deed; 15
(4) to permit deputy commissioners of delinquent and nonentered lands to sell such lands without 16
the necessity of proceedings in the circuit courts; (5) to reduce the expense and burden on the 17
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state and its subdivisions of tax sales so that such sales may be conducted in an efficient manner 18
while respecting the due process rights of owners of real property; and (6) to provide for the 19
disposition of escheated and waste and unappropriated lands.20
§11A-3-2. Second publication of list of delinquent real estate; notice.
(a) On or before the September 10 of each year, the sheriff shall prepare a second list of 1
delinquent lands, which shall include all real estate in his or her county remaining delinquent as 2
of the first day of September, together with a notice of sale, in form or effect as follows: 3
Notice is hereby given that the following described tracts or lots of land or undivided 4
interests therein in the County of__________ and the tax liens that encumber the same which are 5
delinquent for the nonpayment of taxes for the year (or years) 20___, will be certified to the Auditor 6
for disposition pursuant to West Virginia Code §11A-3-44 on the 31st day of October, 20___. 7
Upon certification to the Auditor, tax liens on each unredeemed tract or lot, or each 8
unredeemed part thereof or undivided interest therein, shall be sold at public auction to the highest 9
bidder in an amount which shall not be less than the taxes, interest, and charges which shall be 10
due thereon to the date of sale, as set forth in the following table: 11
Name of
person charged with
taxes
Quantity
of land
Local
description
Total amount of
taxes, interest and
charges due to date of
sale
If any of said tracts or lots remain unsold following the auction, they shall be subject to 12
sale by the Auditor without additional advertising or public auction such terms as the Auditor 13
deems appropriate pursuant to §11A-3-48 of this code. 14
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Any of the aforesaid tracts or lots, or part thereof or an undivided interest therein, may be 15
redeemed by the payment to the undersigned sheriff (or collector) before certification to the 16
Auditor, of the total amount of taxes, interest, and charges due thereon up to the date of 17
redemption by credit card, cashier’s check, money order, certified check or United States 18
currency. Payment must be received in the tax office by the close of business on the last business 19
day prior to the certification. 20
After certification to the Auditor, any of the aforesaid tracts or lots may be redeemed by 21
any person entitled to pay the taxes thereon at any time prior to the sale by payment to the Auditor 22
of the total amount of taxes, interest, and charges due thereon up to the date of redemption. 23
Given under my hand this__________day of 24
__________, 20___. 25
__________ 26
Sheriff (or collector). 27
The sheriff shall publish the list and notice prior to the sale date fixed in the notice as a 28
Class III-0 legal advertisement in compliance with the provisions of §59-3-1 et seq. of this code, 29
and the publication area for such publication shall be the county. 30
(b) In addition to such publication, no less than 30 days prior to the sale by the Auditor 31
pursuant to § 11A-3-44 of this code, the sheriff shall send a notice of the delinquency and the 32
date of sale by certified mail: (1) To the last known address of each person listed in the land books 33
whose taxes are delinquent; (2) to each person having a lien on real property upon which the 34
taxes are due as disclosed by a statement filed with the sheriff pursuant to the provisions of 35
section three of this article; (3) to each other person with an interest in the property or with a 36
fiduciary relationship to a person with an interest in the property who has in writing delivered to 37
the sheriff on a form prescribed by the Tax Commissioner a request for such notice of 38
delinquency; and (4) in the case of property which includes a mineral interest but does not include 39
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an interest in the surface other than an interest for the purpose of developing the minerals, to 40
each person who has in writing delivered to the sheriff, on a form prescribed by the Tax 41
Commissioner, a request for such notice which identifies the person as an owner of an interest in 42
the surface of real property that is included in the boundaries of such property: Provided, That in 43
a case where one owner owns more than one parcel of real property upon which taxes are 44
delinquent, the sheriff may, at his or her option, mail separate notices to the owner and each 45
lienholder for each parcel or may prepare and mail to the owner and each lienholder a single 46
notice which pertains to all such delinquent parcels. If the sheriff elects to mail only one notice, 47
that notice shall set forth a legally sufficient description of all parcels of property on which taxes 48
are delinquent. In no event shall failure to receive the mailed notice by the landowner or lienholder 49
affect the validity of the title of the property conveyed if it is conveyed pursuant to §11A-3-27 of 50
§11A-3-59 of this code. 51
(c) To cover the cost of preparing and publishing the second delinquent list, a charge of 52
$25 shall be added to the taxes, interest, and charges already due on each item and all such 53
charges shall be stated in the list as a part of the total amount due. 54
(d) To cover the cost of preparing and mailing notice to the landowner, lienholder, or any 55
other person entitled thereto pursuant to this section, a charge of $10 per addressee shall be 56
added to the taxes, interest, and charges already due on each item and all such charges shall be 57
stated in the list as a part of the total amount due. 58
(e) Any person whose taxes were delinquent on the first day of September may have his 59
or her name removed from the delinquent list prior to the time the same is delivered to the 60
newspapers for publication by paying to the sheriff the full amount of taxes and costs owed by the 61
person at the date of such redemption. In such case, the sheriff shall include but $3 of the costs 62
provided in this section in making such redemption. Costs collected by the sheriff hereunder which 63
are not expended for publication and mailing shall be paid into the General County Fund.64
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§11A-3-4. Redemption after second publication and before certification to the Auditor.
Any of the real estate included in the list published pursuant to the provisions of §11A-3-1
2 of this code may be redeemed at any time before certification to the Auditor as provided in 2
§11A-3-8 of this code, by cashier check, money order, certified check, or United States currency. 3
§11A-3-5. Sale by sheriff; immunity; penalty; mandamus.
[Repealed.] 1
§11A-3-5a. Effective date of transfer of duties for delinquent land sales by sheriff from the
county clerk to the State Auditor.
[Repealed.] 1
§11A-3-5b. Authorization for county clerk to perform duties for delinquent land sales by
sheriff.
[Repealed.] 1
§11A-3-6. Purchase by sheriff, State Auditor, deputy commissioner and clerk of county
commission prohibited; co-owner free to purchase at tax sale.
[Repealed.]1
§11A-3-7. Suspension from same; amended delinquent lists; subsequent sale.
[Repealed.]1
§11A-3-8. Certification of property to the Auditor.
If any real estate included in the list published pursuant to the provisions of §11A-3-2 of 1
this code is not redeemed in accordance with §11A-3-4 of this code by October 31 of the year the 2
list was published, the sheriff shall certify the real estate except the sheriff shall include any 3
subsequent taxes due at the time of the list published pursuant to §11A-3-2 of this code to the 4
Auditor for disposition pursuant to §11A-3-44 of this code, subject, however, to the right of 5
redemption provided by §11A-3-38 of this code. The Auditor shall prescribe the form by which the 6
sheriff certifies the property. 7
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§11A-3-9. Sheriff’s list of redemptions and certifications; oath.
(a) As soon as the certification provided in §11A-3-8 of this code has been completed, the 1
sheriff shall prepare a list of all tax liens on delinquent real estate redeemed before certification 2
or certified to the Auditor. The heading of the list shall be in form or effect as follows: 3
List of tax liens on real estate in the county of __________, returned delinquent for 4
nonpayment of taxes thereon for the year (or years) 20___, and redeemed before certification or 5
certified to the Auditor. 6
(b) The sheriff shall, at the foot of the list, subscribe an oath, which shall be subscribed 7
before and certified by some person duly authorized to administer oaths, in form or effect as 8
follows: 9
I, __________, sheriff (or deputy sheriff or collector) of the county of __________, do 10
swear that the above list contains a true account of all the tax liens on real estate within my county 11
returned delinquent for nonpayment of taxes thereon for the year (or years) 20___, which were 12
redeemed before certification or certified to the Auditor. 13
(c) Except for the heading and the oath, the Auditor shall prescribe the form of the list.14
§11A-3-10. Sheriff to account for proceeds; disposition of surplus.
(a) The sheriff shall account for the proceeds of all redemptions included in such list in the 1
same way he or she accounts for other taxes collected by him or her. 2
(b) All real estate included in the first delinquent list sent to the Auditor, and not accounted 3
for in the list of redemptions and certifications, shall be deemed to have been redeemed before 4
certification, and the taxes, interest, and charges due thereon shall be accounted for by the sheriff 5
as if they had been received by him or her before the sale. 6
§11A-3-11. Return of list certifications; redemptions.
(a) Within one month after completion of the certification, the sheriff shall deliver the 1
original list of redemptions and certifications described in §11A-3-9 of this code, with a copy 2
thereof, to the clerk of the county commission. The clerk shall bind the original of such list in a 3
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permanent book to be kept for the purpose in his or her office. The clerk, within 10 days after 4
delivery of the list to him or her, shall transmit the copy to the Auditor, who shall note each 5
redemption, and certification on the record of delinquent lands kept in his or her office. 6
(b) Any sheriff who fails to prepare and return the list of redemptions and certifications 7
within the time required by this section shall forfeit not less than $50 nor more than $500, for the 8
benefit of the general school fund, to be recovered by the Auditor or by any taxpayer of the county 9
on motion in a court of competent jurisdiction. Upon the petition of any person interested, the 10
sheriff may be compelled by mandamus to make out and return the list and the proceedings 11
thereon shall be at his or her cost.12
§11A-3-12. Amendment of such list.
If the sheriff shall make any error or omission in the list of redemptions and certifications 1
returned to the clerk of the county commission, he or she or any person interested may, within 30 2
days after the publication of such list, apply by petition to the county commission for an order 3
permitting or requiring amendment of the list. Any person who may be prejudiced by the proposed 4
amendment must, if found within the county, be given at least 10 days’ notice of such application. 5
Upon proof of the error or mistake the commission shall make an order permitting or requiring the 6
sheriff to file an amended list with the clerk of the commission. The sheriff shall thereupon prepare 7
and deliver to the clerk of the commission the amended list and a copy thereof, with a copy of the 8
order of the commission permitting or requiring it to be filed attached to the list and to the copy. 9
The clerk shall substitute the original of the amended list for the list already in his or her office, 10
and make the necessary corrections on his record of delinquent lands. The clerk shall transmit 11
the copy of the amended list to the Auditor who shall note the corrections on his or her record of 12
delinquent lands.13
§11A-3-13. Publication by sheriff of certification list.
Within one month after completion of the certification, the sheriff shall prepare and publish 1
a list of all the certifications made by him or her, in form or effect as follows, which list shall be 2
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published as a Class II-0 legal advertisement in compliance with the provisions of §59-3-1 et seq. 3
of this code, and the publication area for such publication shall be the county. 4
List of tax liens on real estate in the county of __________, in the month (or months) of 5
__________, 20___, certified for nonpayment of taxes thereon for the year (or years) 20___, and 6
certified to the Auditor of the State of West Virginia: 7
Name of
person charged
with taxes
Local
description
of lands
Quantity of
land charged
The owner of any real estate listed above, or any other person entitled to pay the taxes 8
thereon, may, however, redeem such real estate as provided by law. 9
Given under my hand this __________ day of __________, 20___. 10
______________________________ 11
Sheriff 12
To cover the costs of preparing and publishing such list, a charge of $15 shall be added 13
to the taxes, interest, and charges already due on each item listed. 14
§11A-3-14. Purchase by individual at tax sale; certificate of sale.
[Repealed.] 1
§11A-3-15. Certificate of sale assignable.
[Repealed.] 1
§11A-3-16. Subsequent tax payments by purchaser.
[Repealed.] 1
§11A-3-17. Sale of subsequent tax liens.
[Repealed.] 1
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§11A-3-18. Limitations on tax liens.
[Repealed.] 1
§11A-3-19. What purchaser must do before the deed can be secured.
[Repealed.] 1
§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.
[Repealed.] 1
§11A-3-21. Notice to redeem.
[Repealed.] 1
§11A-3-22. Service of notice.
[Repealed.] 1
§11A-3-23. Redemption from purchase; receipt; list of redemptions; lien; lien of person
redeeming interest of another; record.
[Repealed.] 1
§11A-3-24. Notice of redemption from purchases; moneys received by sheriff.
[Repealed.] 1
§11A-3-25. Distribution of surplus to purchaser.
[Repealed.] 1
§11A-3-26. Certificate of redemption issued by State Auditor; recordation; disposition of
redemption money.
[Repealed.] 1
§11A-3-27. Deed to purchaser; record.
[Repealed.] 1
§11A-3-28. Compelling service of notice or execution of deed.
[Repealed.] 1
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§11A-3-29. One deed for adjoining pieces of real estate within the same tax district.
[Repealed.] 1
§11A-3-30. Title acquired by individual purchaser; action to quiet title
[Repealed] 1
§11A-3-31. Effect of irregularity on title acquired by purchaser.
[Repealed]1
§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 paid to him 1
or her under the provisions of this chapter, except for those proceeds for which a separate fund 2
is directed by the provisions of §11A-3-64 of this code. Out of the total proceeds of each 3
redemption he or she shall in the order of priority stated below credit the following amounts for 4
payment as provided in this section: 5
(1) To the general county fund, the part that represents costs paid out of the fund for 6
publishing the sheriff’s delinquent and sales list and all other costs incurred by the sheriff pursuant 7
to the provisions of this article; 8
((2) The balance, if any, of the proceeds of the lands included in each suit shall be prorated 9
among the various taxing units on the basis of the total amount of taxes due them in respect to 10
the lands that were redeemed. 11
(b) The amounts so determined shall be credited as follows for payment as provided in 12
this subsection: 13
(1) To the Auditor, the part that represents state taxes and interest; and 14
(2) To the fund kept by the sheriff for each local taxing unit, the part that represents taxes 15
and interest payable to the unit. 16
(c) All amounts which under the provisions of this section were credited by the sheriff to 17
the Auditor shall be paid to him or her semiannually, and those credited to the various local taxing 18
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units shall be transferred semiannually by the sheriff to the fund kept by him or her for each taxing 19
unit. 20
(d) The Auditor shall prescribe the form of the records to be kept by the sheriff for the 21
purposes of this section, and the method to be used by him or her in making the necessary pro 22
rata distributions.23
§11A-3-39. Certificate of redemption issued by Auditor; recordation.
(a) Upon payment of the sum necessary to redeem, the Auditor shall execute a certificate 1
of redemption in triplicate, which certificate shall specify the real estate redeemed, or the interest 2
therein, as the case may be, together with any changes in respect thereto which were made in 3
the land book and in the record of delinquent lands, shall specify the year or years for which 4
payment was made, and shall state that it is a receipt for the money paid and a release of the 5
state’s lien against the real estate redeemed. The original certificate shall be retained in the files 6
in the Auditor’s office, one copy shall be delivered to the person redeeming and the second copy 7
shall be mailed by the Auditor to the clerk of the county commission of the county in which the 8
real estate is situated, who, after making any necessary changes in his or her record of delinquent 9
lands, shall note the fact of redemption on such record, and shall record the certificate in a 10
separate volume provided for the purpose. 11
The fee for issuing the certificate of redemption shall be $20 and seven and one-half 12
percent of the total taxes and interest not to exceed $120. 13
(b) All certificates of redemption issued by the Auditor in each year shall be numbered 14
consecutively and shall be filed by the clerk of the county commission in numerical order. 15
Reference to the year and number of the certificate shall be included in the notation of redemption 16
required of the clerk of the county commission. No fee shall be charged by the clerk for any 17
recordation, filing, or notation required by this section. Ten dollars of the commission fee received 18
by the Auditor on a redemption shall be deposited into the Courthouse Facilities Improvement 19
Fund set out in §29-26-6 of this code.20
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§11A-3-42. Lands subject to sale by Auditor.
All lands which were certified to the Auditor pursuant to §11A-3-8 of this code and which 1
have not been redeemed, , together with all non-entered lands, all escheated lands, and all waste 2
and unappropriated lands, shall be subject to sale by the Auditor as further provided in this article. 3
References in this chapter to the sale or purchase of certified or non-entered lands by or from the 4
Auditor shall be construed as the sale or purchase of the tax lien or liens thereon.5
§ 11A-3-44. Auditor to certify list of lands to be sold; lands so certified are subject to sale.
On or after March 1and on or before August 1 of each year, the Auditor shall certify a list 1
of all lands subject to sale under this article. He or she shall note the fact of certification on the 2
land record in his or her office. Upon completion of the list for certification, a charge of $25 shall 3
be added to the taxes, interest, and charges already due on each tract listed, to cover the costs 4
incurred by the Auditor in the preparation of the list, and in the event of sale or redemption, the 5
same shall be collected and paid into the operating fund provided for in this article. 6
Escheated lands and waste and unappropriated lands shall be listed separately. The list 7
shall be arranged by districts and, except in the case of waste and unappropriated lands, 8
alphabetically by the name of the owner. The list shall state as to each item listed the information 9
required by §11A-3-35 of this code to be set forth in the land record in the Auditor’s office, and 10
shall specify as to each tract listed as delinquent or non-entered the amount of taxes and interest 11
due or chargeable thereon on the date of certification, the publication and other charges due, with 12
interest, and the total currently due. The specification of taxes due or chargeable shall as to 13
delinquent land commence with those for nonpayment of which it was certified, and as to non-14
entered land with those properly chargeable to it for the first year of nonentry, subject to the 15
provisions of the proviso set forth in §11A-3-38(b) of this code. 16
All items certified by the Auditor shall be numbered consecutively. All subsequent entries, 17
applications, or proceedings under this article in respect to any item shall refer to its number and 18
the year of certification. Notwithstanding any provisions of this article to the contrary, all tracts, 19
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lots, or parcels certified to the Auditor as a unit may be treated by the Auditor as a single item for 20
purposes of certification. Subject to the provisions of this section, the Auditor shall prescribe a 21
form for the list and shall provide in such form adequate space to show the subsequent history 22
and final disposition of each item certified. 23
The list shall be made in quadruplicate. The Auditor shall keep the original and send one 24
copy to the clerk of the county commission, one to the sheriff, and one to the West Virginia Land 25
Stewardship Corporation created pursuant to §31-21-1 et seq. of this code. The clerk of the county 26
commission shall bind his or her copy in a permanent book to be labeled “Report of Auditor of 27
Delinquent and Non-Entered Lands” and shall note the fact of the certification of each item on his 28
or her record of delinquent lands. Such copies delivered to the clerk of the county commission 29
and the sheriff shall become permanent records, and shall be preserved as such in the offices of 30
the Auditor and the clerk of the county commission.31
§11A-3-45. Auditor to hold annual auction.
(a) Each tract or lot certified by the Auditor pursuant to §11A-3-44 of this code shall be 1
sold by him or her at public auction at the courthouse of the county to the highest bidder during 2
the courthouse’s normal operating hours on any business working day within 90 days after the 3
Auditor has certified the lands as required by §11A-3-44 of this code. The payment for any tract 4
or lot purchased at a sale shall be made by check, U. S. currency, or money order payable to the 5
Auditor and delivered before the close of business on the day of sale. No part or interest in any 6
tract or lot subject to such sale, or any part thereof of interest therein, that is less than the entirety 7
of such unredeemed tract, lot, or interest, as the same is described and constituted as a unit or 8
entity in said list, shall be offered for sale or sold at such sale. If the sale shall not be completed 9
on the first day of the sale, it shall be continued from day to day between the same hours until all 10
the land shall have been offered for sale. 11
(b) A private, nonprofit, charitable corporation, incorporated in this state, which has been 12
certified as a nonprofit corporation pursuant to the provisions of Section 501(c)(3) of the federal 13
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Internal Revenue Code, as amended, which has as its principal purpose the construction of 14
housing or other public facilities and which notifies the Auditor of an intention to bid and 15
subsequently submits a bid that is not more than five percent lower than the highest bid submitted 16
by any person or organization which is not a private, nonprofit, charitable corporation as defined 17
in this subsection, shall be sold the property offered for sale at public auction by the Auditor 18
pursuant to the provisions of this section at the public auction as opposed to the highest bidder. 19
The nonprofit corporation referred to in this subsection does not include a business 20
organized for profit, a labor union, a partisan political organization, or an organization engaged in 21
religious activities, and it does not include any other group which does not have as its principal 22
purpose the construction of housing or public facilities.23
§11A-3-46. Publication of notice of auction.
Once a week for three consecutive weeks prior to the auction required in §11A-3-45 of 1
this code, the Auditor shall publish notice of the auction as a Class III-0 legal advertisement in 2
compliance with the provisions of §59-3-1 et seq. of this code, and the publication area for such 3
publication shall be the county. 4
The notice shall be in form or effect as follows: 5
Notice is hereby given that the following described tracts or lots of land in the County of 6
__________, have been certified by the Auditor of the State of West Virginia, for sale at public 7
auction. The lands will be offered for sale by the undersigned Auditor at public auction in (specify 8
location) the courthouse of __________ County between the hours of ____________in the
9
morning and ____ in the afternoon, on the __________ day of __________, 20___.
10
Each tract or lot as described below will be sold to the highest bidder at the auction. The 11
payment for any tract or lot purchased at a sale shall be made by check or money order payable 12
to the Auditor and delivered before the close of business on the day of the sale. If any of said 13
tracts or lots remain unsold following the auction, they will be subject to later sale without 14
additional advertising or public auction. The Auditor’s sale may include tracts or lots remaining 15
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unsold from a previous auction not required by law to be readvertised and described for this 16
subsequent auction of those same tracts and lots. All sales are subject to the approval of the 17
Auditor of the State of West Virginia. 18
(here insert description of advertised lands to be sold) 19
Any of the aforesaid tracts or lots may be redeemed by any person entitled to pay the 20
taxes thereon at any time prior to the sale by payment to the Auditor of the total amount of taxes, 21
interest, and charges due thereon up to the date of redemption. Lands listed above as escheated 22
or waste and unappropriated lands may not be redeemed. 23
Given under my hand this __________ day of __________, 20___. 24
__________ Auditor of the State of West Virginia. 25
The description of lands required in the notice shall be in the same form as the list 26
certifying said lands for sale. If the Auditor is required to auction lands certified to him or her in 27
any previous years, pursuant to §11A-3-48 of this code, he or she shall include such lands in the 28
auction without further advertisement, with reference to the year of certification and the item 29
number of the tract or interest. 30
To cover the cost of preparing and publishing the notice, a charge of $30 shall be added 31
to the taxes, interest, and charges due on the delinquent and non-entered property. 32
§11A-3-48. Unsold lands subject to sale without auction or additional advertising.
If any of the lands which have been offered for sale at the public auction provided in §11A-1
3-45 of this code shall remain unsold following such auction; or were sold at a tax sale auction 2
within the previous five years, which were not redeemed, and for which no deed was secured by 3
the purchaser; or if the Auditor refuses to approve the sale pursuant to §11A-3-51 of this code, 4
the Auditor may sell the lands without any further public auction or additional advertising of the 5
land, in the following priority: (1) To a person vested with an ownership interest in an adjacent 6
tract or parcel of land: Provided, That If more than one adjacent landowner desires to acquire the 7
same tract or lot, then the Auditor shall sell such tract or lot to the highest bidder; (2) to the 8
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municipality in which the tract or lot is located; (3) The county commission of the county in which 9
the tract or lot is located; (4) to the West Virginia Land Stewardship Corporation as part of its Land 10
Bank Program set forth in §31-21-11 et seq. of this code; or (5) to any party willing to purchase 11
such property. 12
The price of such property shall be as agreed upon by the Auditor and purchaser. 13
§ 11A-3-50. Receipt to purchaser for purchase price.
The Auditor shall prepare an original and two copies of the receipt for the purchase money. 1
He or she shall give the original receipt to the purchaser and shall file one copy thereof with the 2
clerk of the county commission and one copy thereof with the sheriff, each of whom shall note the 3
fact of such sale on their respective records of delinquent lands. The heading of the receipt shall 4
be: 5
Memorandum of real estate sold in the county of __________ on this ___ day of 6
__________, 20 ___, by __________, the Auditor of the State of West Virginia. 7
Except for the heading, the Auditor shall prescribe the form of the receipt.8
§ 11A-3-52. Duties of purchaser to secure a deed.
(a) Within 120 days following the approval of the sale by the Auditor pursuant to §11A-3-1
51 of this code, the purchaser, his or her heirs or assigns, in order to secure a deed for the real 2
estate purchased, shall: 3
(1) Prepare a list of those to be served with notice to redeem and request the Auditor to 4
prepare and serve the notice as provided in §11A-3-54 and §11A-3-55 of this code; 5
(2) When the real property subject to the tax lien was classified as Class II property, 6
provide the Auditor with the actual mailing address of the property that is subject to the tax lien or 7
liens purchased; and 8
(3) Deposit, or offer to deposit, with the Auditor a sum sufficient to cover the costs of 9
preparing and serving the notice. 10
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(b) If the purchaser fails to fulfill the requirements set forth in subsection (a) of this section, 11
the purchaser shall lose all the benefits of his or her purchase. 12
(c) After the requirements of subsection (a) of this section have been satisfied, the Auditor 13
shall issue and notice to redeem as required by §11A-3-54 and §11A-3-55 of this code. 14
(d) If the person requesting preparation and service of the notice is an assignee of the 15
purchaser, he or she shall, at the time of the request, file with the Auditor a written assignment to 16
him or her of the purchaser’s rights, executed, acknowledged, and certified in the manner required 17
to make a valid deed. 18
(e) Whenever a purchaser has failed to comply with the notice requirements set forth in 19
subsection (a) of this section, the purchaser may receive an additional 60 days from the expiration 20
of the time period set forth in subsection (a) of this section to comply with the notice requirements 21
set forth in subsection (a) of this section if the purchaser files with the Auditor a request in writing 22
for the extension within 30 days following the expiration of the time period set forth in subsection 23
(a) of this section and makes payment by U. S. currency, cashier’s check, certified check, or 24
money order in the amount of $100 or 10 percent of the total amount paid on the day of sale set 25
forth in §11A-3-45 of this code, whichever is greater. The fee for issuing the certificate of extension 26
shall be $25 made payable to the Auditor. 27
(f) The Auditor shall each month draw his or her warrant upon the treasury payable to the 28
county board of education of each county for payment received by him or her for the extension of 29
the time period set forth in subsection (e) of this section for property located within each such 30
county. 31
§11A-3-53. Refund to purchaser of payment made at Auditor’s sale where property is
nonexistent.
If, within 180 days following the approval of the sale by the Auditor, the purchaser 1
discovers that the property purchased at the sale is nonexistent, the purchaser shall submit the 2
abstract or certificate of an attorney-at-law that the property is nonexistent. Upon receipt of the 3
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abstract or certificate, the Auditor cause the moneys so paid on the day of the sale to be refunded. 4
Upon refund of the amount bid at an Auditor’s sale, he or she shall inform the assessor that the 5
property does not exist for the purpose of having the assessor correct the error. 6
If at any within 180 days following the approval of the sale by the Auditor, the sheriff, clerk 7
of the county commission, assessor or Auditor determines that the tax lien on the subject property 8
should be cancelled or dismissed, the Auditor shall issue a certificate of cancellation on the tax 9
lien and shall cause the money paid on the day of the sale to be refunded.10
§11A-3-54. Notice to redeem.
Whenever the provisions of §11A-3-52 of this code have been complied with, the Auditor 1
shall thereupon prepare a notice in form or effect as follows: 2
To __________ 3
You will take notice that __________, the purchaser (or __________, the assignee, heir, 4
or devisee of __________, the purchaser) of the following real estate, __________, (here 5
describe the real estate sold) located in __________, (here name the city, town, or village in which 6
the real estate is situated or, if not within a city, town, or village, give the district and a general 7
description) which was __________ (here put whether the property was returned delinquent or 8
non-entered) in the name of __________, and was sold by the Auditor at the sale for delinquent 9
taxes (or nonentry) on the ___ day of __________, 20 ___, has requested that you be notified 10
that a deed for such real estate shall be made on or after the ___ day of __________, 20 ___, 11
as provided by law, unless before that day you redeem such real estate. The amount you shall 12
have to pay to redeem on the ___ day of __________, 20 ___ shall be as follows: 13
Amount equal to the taxes, interest, and charges due on the date of sale, with interest to 14
__________ .......... $__________ 15
Amount of taxes paid on the property, since the sale, with interest to __________ .......... 16
$__________ 17
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Amount paid for title examination and preparation of list of those to be served, and for 18
preparation and service of the notice with interest to __________ .......... $__________ 19
Amount paid for other statutory costs (describe) __________ .......... $__________ 20
Total .......... $__________ 21
You may redeem at any time before __________ by paying the above total less any 22
unearned interest. 23
If the above real estate is your primary residence, you may petition the Auditor to redeem 24
the real estate in not more than three incremental payments that equal the total amount required 25
to redeem the real estate prior to the issuance of the deed described above. 26
Given under my hand this ___ day of __________, 20 ___. 27
Auditor 28
_________________________ County, 29
State of West Virginia 30
For preparing this notice, the Auditor shall receive a fee of $10 for the original and two 31
dollars for each copy required. Any costs which must be expended in addition thereto for 32
publication, or service of such notice in the manner provided for serving process commencing a 33
civil action, or for service of process by certified mail, shall be charged by the Auditor. All costs 34
provided by this section shall be included as redemption costs and included in the notice 35
described herein.36
§11A-3-55. Service of notice.
(a) As soon as the Auditor has prepared the notice provided for in §11A-3-54 of this code, 1
he or she shall cause it to be served upon all persons named on the list generated by the 2
purchaser pursuant to the provisions of §11A-3-52 of this code. Such notice shall be mailed and, 3
if necessary, published at least 45 days prior to the first day a deed may be issued following the 4
Auditor’s sale. 5
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(b) The notice shall be served upon all such persons residing or found in the state in the 6
manner provided for serving process commencing a civil action or by certified mail, return receipt 7
requested, or other types of delivery service courier that provide a receipt. The notice shall be 8
served on or before the 30th day following the request for such notice. 9
(c) The notice shall be served upon persons not residing or found in the state by certified 10
mail, return receipt requested, or in the manner provided for serving process commencing a civil 11
action or other types of delivery service courier that provide a receipt. The notice shall be served 12
on or before the 30 days following the request for the notice. 13
(d) If the address of a person is unknown to the purchaser and cannot be discovered by 14
due diligence on the part of the purchaser, the notice shall be served by publication as a Class 15
III-0 legal advertisement in compliance with the provisions of §59-3-1 et seq. of this code and the 16
publication area for the publication shall be the county in which the real property is located. If 17
service by publication is necessary, publication shall be commenced within 60 days following the 18
request for the notice, and a copy of the notice shall, at the same time, be sent pursuant to 19
subsection (b) or (c) of this section, to the last known address of the person to be served. The 20
return of service of the notice and the affidavit of publication, if any, shall be in the manner 21
provided for process generally and shall be filed and preserved by the State Auditor in his or her 22
office, together with any return receipts for notices sent by certified mail. 23
(e) In addition to the other notice requirements set forth in this section, if the real property 24
subject to the tax lien was classified as Class II property at the time of the assessment, at the 25
same time the Auditor issues the required notices by certified mail, the Auditor shall forward a 26
copy of the notice sent to the delinquent taxpayer by first class mail, or in the manner provided 27
for serving process commencing a civil action, addressed to “Occupant”, to the physical mailing 28
address for the subject property. The physical mailing address for the subject property shall be 29
supplied by the purchaser of the property, pursuant to the provisions of §11A-3-52 of this code. 30
Where the mail is not deliverable to an address at the physical location of the subject property, 31
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the copy of the notice shall be sent to any other mailing address that exists to which the notice 32
would be delivered to an occupant of the subject property. 33
§11A-3-56. Redemption from purchase; receipt; list of redemptions; lien; lien of person
redeeming interest of another; record.
(a) After the sale of any tax lien on any real estate pursuant to §11A-3-45 or §11A-3-48 of 1
this code, the owner of, or any other person who was entitled to pay the taxes on, any real estate 2
for which a tax lien thereon was purchased may redeem at any time before a tax deed is issued 3
therefor. In order to redeem, he or she must pay to the Auditor the following amounts: 4
(1) An amount equal to the taxes, interest, and charges due on the date of the sale, with 5
interest thereon at the rate of one percent per month from the date of sale; 6
(2) All other taxes thereon, which have since been paid by the purchaser, his or her heirs 7
or, with interest at the rate of one percent per month from the date of payment; 8
(3) Such additional expenses as may have been incurred in preparing the list of those to 9
be served with notice to redeem, and for any licensed attorney’s title examination incident thereto, 10
with interest at the rate of one percent per month from the date of payment, but the amount he or 11
she shall be required to pay, excluding said interest, for such expenses incurred for the 12
preparation of the list of those to be served with notice to redeem required by §11A-3-52 of this 13
code, and for any licensed attorney’s title examination incident thereto, shall not exceed $500. An 14
attorney may only charge a fee for legal services actually performed and must certify that he or 15
she conducted an examination to determine the list of those to be served required by §11A-3-52 16
of this code; 17
(4) All additional statutory costs paid by the purchaser; and 18
(5) The Auditor’s fee and commission as provided by §11A-3-66 of this code. Where the 19
Auditor has not received from the purchaser satisfactory proof of the expenses incurred in 20
preparing the notice to redeem, or of any licensed attorney’s title examination incident thereto, in 21
the form of receipts or other evidence thereof, the person redeeming shall pay the Auditor the 22
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sum of $500 plus interest thereon at the rate of one percent per month from the date of the sale 23
for disposition pursuant to the provisions of §11A-3-57, §11A-3-58, and § 11A-3-64 of this code. 24
Upon payment to the Auditor of those and any other unpaid statutory charges required by this 25
article, and of any unpaid expenses incurred by the sheriff and the Auditor, and the deputy 26
commissioner in the exercise of their duties pursuant to this article, the Auditor shall prepare an 27
original and five copies of the receipt for payment and shall note on said receipts that the property 28
has been redeemed. The original of such receipt shall be given to the person redeeming. The 29
Auditor shall retain a copy of the receipt and forward one copy each to the sheriff, assessor, and 30
the clerk of the county commission. The clerk shall endorse on the receipt the fact and time of 31
such filing and note the fact of redemption on his or her record of delinquent lands. 32
(b) Any person for reasons of financial hardship may petition the Auditor to redeems his 33
or her primary residence in installments. The petition shall certify to the Auditor that the real estate 34
is the primary residence of the redeeming party. The Auditor may approve a financial hardship 35
plan and it shall be signed by him or her and the party making the request. A copy of the document 36
evidencing such acceptance shall be filed with the clerk of the county commission in which the 37
property is located.
38
(c) Any person who, by reason of the fact that no provision is made for partial redemption 39
of the tax lien on real estate purchased at the public auction or at a subsequent sale, is compelled 40
in order to protect himself or herself to redeem the tax lien on all of such real estate when it 41
belongs, in whole or in part, to some other person, shall have a lien on the interest of such other 42
person for the amount paid to redeem such interest. He or she shall lose his or her right to the 43
lien, however, unless within 30 days after payment he or she shall file with the clerk of the county 44
commission his or her claim in writing against the owner of such interest, together with the receipt 45
provided for in this section. The clerk shall docket the claim on the judgment lien docket in his or 46
her office and properly index the same. Such lien may be enforced as other judgment liens are 47
enforced. 48
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§11A-3-66. Compensation of Auditor.
As compensation for his or her services, the Auditor shall be entitled to a fee of $20 for 1
each item certified by him or her pursuant to §11A-3-44 of this code. In addition thereto he or she 2
shall receive a commission of seven and one half percent and interest on each sale or redemption 3
not to exceed $120.00. A commission received on a sale shall be based on the sale price and a 4
commission received on a redemption shall be based on the total taxes and interest due. Such 5
compensation shall be paid as provided in this article. Ten dollars of the commission fee received 6
by the Auditor on a redemption shall be deposited into the Courthouse Facilities Improvement 7
Fund set out in §29-26-6 of this code. 8
§11A-3-69. Effect of repeal.
The repeal of the provisions of §11A-3-5, §11A-3-5a, §11A-3-5b, §11A-3-6, §11A-3-7, 1
§11A-3-14, §11A-3-15, §11A-3-16, §11A-3-17, §11A-3-18, §11A-3-19, §11A-3-20, §11A-3-21, 2
§11A-3-22, §11A-3-23, §11A-3-24, §11A-3-25, §11A-3-26, §11A-3-27, §11A-3-28, §11A-3-29, 3
§11A-3-30, and §11A-3-31 of this code, enacted during the 2022 regular session of the 4
Legislature, shall not affect any tax liens sold prior to January 1, 2022. 5
ARTICLE 4. REMEDIES RELATING TO TAX SALES.
§ 11A-4-3. Right to set aside deed improperly obtained.
Whenever the Auditor has delivered a deed to the purchaser after the time specified in 1
§11A-3-59 of this code, or, within that time, has delivered a deed to a purchaser who was not 2
entitled thereto either because of his failure to meet the requirements of §11A-3-52 of this code, 3
or because the property conveyed had been redeemed, the owner of such property, his heirs and 4
assigns, or the person who redeemed the property, may, before the expiration of three years 5
following the delivery of the deed, institute a civil action to set aside the deed. No deed shall be 6
set aside under the provisions of this section, except in the case of redemption, until payment has 7
been made or tendered to the purchaser, he or she, his or her heirs and assigns, of the amount 8
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which would have been required for redemption, together with any taxes which have been paid 9
on the property since delivery of the deed, with interest at the rate of 12 percent per annum.10
§ 11A-4-4. Right to set aside deed when one entitled to notice not notified.
(a) If any person entitled to be notified under the provisions of §11A-3-55 of this code is 1
not served with the notice as therein required, and does not have actual knowledge that such 2
notice has been given to others in time to protect his or her interests by redeeming the property, 3
he or she, his or her heirs and assigns may, before the expiration of two years following the 4
delivery of the deed, institute a civil action to set aside the deed. 5
(b) Any person instituting a civil action pursuant to this section seeking to set aside a tax 6
deed shall, as a condition precedent to the court allowing the action to proceed, tender to the clerk 7
of the court in which the suit is pending the funds necessary to redeem the real estate. The court 8
shall enter an order directing the clerk to accept the funds of the applicant, and deposit those 9
funds into an account in the control of the clerk pending the conclusion of the proceeding. 10
(c) In any action brought by a tax sale purchaser or his or her grantee seeking to quiet 11
the title pursuant to an Auditor’s sale, the previous owner and any person entitled to notice or right 12
to redeem shall have the right to assert as a defense to the requested remedy the existence of 13
both a failure of notice of the right to redeem and a failure of the applicant for the deed to have 14
exercised reasonably diligent efforts to provide notice of his or her intention to acquire title to the 15
real estate. It shall be a condition precedent to raising such a defense that he or she has the 16
funds necessary to redeem the real estate should he or she prevail. Upon application by the 17
person instituting such suit, the court shall enter an order directing the defendant to tender funds 18
in the sufficient amount to the clerk for deposit into an account in the clerk’s control pending 19
conclusion of the proceeding. Failure to tender the necessary funds within 30 days following the 20
entry of the order requiring the deposit shall entitle the purchaser to a judgment in his or her favor. 21
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(d) An answer filed by a purchaser or his or her grantee shall include the amount required 22
for redemption, together with any taxes which have been paid on the property since delivery of 23
the deed, with interest at the rate of 12 percent per annum. 24
(e) No title acquired pursuant to this article shall be set aside in the absence of a showing 25
by clear and convincing evidence that the person who originally acquired such title failed to 26
exercise reasonably diligent efforts to provide notice of his intention to acquire such title to the 27
complaining party or his predecessors in title. 28
(f) Upon a preliminary finding by the court that the deed will be set aside pursuant to this 29
section, such amounts on deposit with the clerk pursuant to this section shall be paid by the clerk 30
to the sheriff within one month of the entry thereof and shall direct the sheriff to pay to the 31
purchaser amounts pursuant to §11A-3-58 of this code. Upon a finding by the court that the deed 32
will not be set aside and with the entry of a judgment dismissing the action with prejudice, the 33
clerk shall return to the plaintiff or other appropriated person whose funds previously tendered, 34
less any accrued costs assessed against such person such funds by the court.35
CHAPTER 16. PUBLIC HEALTH.
ARTICLE 18. SLUM CLEARANCE.
§16-18-3. Definitions.
The following terms, wherever used or referred to in this article, shall have the following 1
meanings, unless a different meaning is clearly indicated by the context: 2
“Area of operation” means in the case of a municipality, the area within such municipality 3
and the area within five miles of the territorial boundaries thereof, except that the area of operation 4
of a municipality under this article shall not include any area which lies within the territorial 5
boundaries of another municipality unless a resolution shall have been adopted by the governing 6
body of such other municipality declaring a need therefor; and in the case of a county, the area 7
within the county, except that the area of operation in such case shall not include any area which 8
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lies within the territorial boundaries of a municipality unless a resolution shall have been adopted 9
by the governing body of such municipality declaring a need therefor; and in the case of a regional 10
authority, shall mean the area within the communities for which such regional authority is created: 11
Provided, That a regional authority shall not undertake a redevelopment project within the 12
territorial boundaries of any municipality unless a resolution shall have been adopted by the 13
governing body of such municipality declaring that there is a need for the regional authority to 14
undertake such development project within such municipality. No authority shall operate in any 15
area of operation in which another authority already established is undertaking or carrying out a 16
redevelopment project without the consent, by resolution, of such other authority. 17
“Authority”, “slum clearance and redevelopment authority”, or “urban renewal authority” 18
means a public body, corporate and politic, created by or pursuant to section four of this article or 19
any other public body exercising the powers, rights, and duties of such an authority as hereinafter 20
provided. 21
“Blighted area” means an area, other than a slum area, which by reason of the 22
predominance of defective or inadequate street layout, faulty lot layout in relation to size, 23
adequacy, accessibility or usefulness, insanitary or unsafe conditions, deterioration of site 24
improvement, diversity of ownership, tax or special assessment delinquency exceeding the fair 25
value of the land, defective or unusual conditions of title, improper subdivision or obsolete platting, 26
or the existence of conditions which endanger life or property by fire and other causes, or any 27
combination of such factors, substantially impairs or arrests the sound growth of the community, 28
retards the provision of housing accommodations or constitutes an economic or social liability and 29
is a menace to the public health, safety, morals, or welfare in its present condition and use. 30
“Blighted property” means a tract or parcel of land that, by reason of abandonment, 31
dilapidation, deterioration, age or obsolescence, inadequate provisions for ventilation, light, air or 32
sanitation, high density of population and overcrowding, tax delinquency, deterioration of site or 33
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other improvements, or the existence of conditions that endanger life or property by fire or other 34
causes, or any combination of such factors, is detrimental to the public health, safety, or welfare. 35
“Bonds” means any bonds, including refunding bonds, notes, interim certificates, 36
debentures, or other obligations issued by an authority pursuant to this section. 37
“Community” means any municipality or county in the state. 38
“Clerk” means the clerk or other official of the municipality or county who is the custodian 39
of the official records of such municipality or county. 40
“Federal government” is the United States of America or any agency or instrumentality, 41
corporate or otherwise, of the United States of America. 42
“Governing body” means the council or other legislative body charged with governing the 43
municipality or the county court or other legislative body charged with governing the county. 44
“Mayor” means the officer having the duties customarily imposed upon the executive head 45
of a municipality. 46
“Municipality” means any incorporated city, town, or village in the state. 47
“Obligee” means any bondholder, agents, or trustees for any bondholders, or lessor 48
demising to the authority property used in connection with a redevelopment project, or any 49
assignee or assignees of such lessor’s interest or any part thereof, and the federal government 50
when it is a party to any contract with the authority. 51
“Person” means any individual, firm, partnership, corporation, company, association, joint 52
stock association, or body politic, and shall include any trustee, receiver, assignee, or other similar 53
representative thereof. 54
“Public body” means the state or any municipality, county, township, board, commission, 55
authority, district, or any other subdivision or public body of the state. 56
“Real property” includes all lands, including improvements and fixtures thereon, and 57
property of any nature appurtenant thereto, or used in connection therewith, and every estate, 58
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interest, and right, legal or equitable, therein, including terms for years and liens by way of 59
judgment, mortgage, or otherwise and the indebtedness secured by such liens. 60
“Redeveloper” means any person, partnership, or public or private corporation or agency 61
which shall enter or propose to enter into a redevelopment contract. 62
“Redevelopment contract” means a contract entered into between an authority and a 63
redeveloper for the redevelopment of an area in conformity with a redevelopment plan. 64
“Redevelopment plan” means a plan for the acquisition, clearance, reconstruction, 65
rehabilitation, or future use of a redevelopment project area. 66
“Redevelopment project” means any work or undertaking: 67
(1) To acquire pursuant to the limitations contained in §54-1-2(11) of this code slum areas 68
or blighted areas or portions thereof, including lands, structures, or improvements, the acquisition 69
of which is necessary or incidental to the proper clearance, development, or redevelopment of 70
such slum or blighted areas or to the prevention of the spread or recurrence of slum conditions or 71
conditions of blight; 72
(2) To clear any such areas by demolition or removal of existing buildings, structures, 73
streets, utilities, or other improvements thereon and to install, construct, or reconstruct streets, 74
utilities, and site improvements essential to the preparation of sites for uses in accordance with a 75
redevelopment plan; 76
(3) To sell, lease, or otherwise make available land in such areas for residential, 77
recreational, commercial, industrial or other use or for public use or to retain such land for public 78
use, in accordance with a redevelopment plan; and 79
(4) Preparation of a redevelopment plan, the planning, survey and other work incident to 80
a redevelopment project, and the preparation of all plans and arrangements for carrying out a 81
redevelopment project. 82
“Slum area” means an area in which there is a predominance of buildings or improvements 83
or which is predominantly residential in character and which, by reason of dilapidation, 84
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deterioration, age or obsolescence, inadequate provision for ventilation, light, air, sanitation, or 85
open spaces, high density of population and overcrowding, or the existence of conditions which 86
endanger life or property by fire and other causes, or any combination of such factors, is 87
conducive to ill health, transmission of disease, infant mortality, juvenile delinquency and crime, 88
and is detrimental to the public health, safety, morals, or welfare. 89
“Unblighted property” means a property that is not a blighted property. 90
CHAPTER 22. ENVIRONMENTAL RESOURCES.
ARTICLE 15A. THE A. JAMES MANCHIN REHABILITATION ENVIRONMENTAL
ACTION PLAN.
§22-15A-30. Reclamation of Abandoned and Dilapidated Properties Program.
(a) To assist county commissions, municipalities, urban renewal authorities created 1
pursuant to §16-18-1 et seq. of this code, and land reuse agencies and municipal land banks 2
created pursuant to §31-18E-1 et seq. of this code, in their efforts to remediate abandoned, 3
blighted, and dilapidated structures or properties as provided in this code, the Department of 4
Environmental Protection may develop a program called the Reclamation of Abandoned and 5
Dilapidated Properties Program. Using the fund established in subsection (b) of this section, the 6
Department of Environmental Protection may work with county commissions, municipalities, 7
urban renewal authorities, land reuse agencies, and municipal land banks to implement 8
redevelopment plans which will, at a minimum, establish prioritized inventories of structures 9
eligible to participate in the program, offer reuse options for sites, and recommend actions county 10
commissions or municipalities may take to remediate abandoned and dilapidated structures in 11
their communities. 12
(b) There is created in the State Treasury a special revenue fund known as the 13
Reclamation of Abandoned and Dilapidated Properties Program Fund. The fund shall be 14
comprised of any money granted by charitable foundations, allocated by the Legislature, allocated 15
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from federal agencies, and earned from the investment of money held in the fund, and all other 16
money designated for deposit to the fund from any source, public or private. The fund shall 17
operate as a special revenue fund and all deposits and payments into the fund do not expire to 18
the General Revenue Fund but shall remain in the account and be available for expenditure in 19
succeeding fiscal years. 20
(c) The fund, to the extent that money is available, may be used solely to assist county 21
commissions, municipalities, urban renewal authorities, land reuse agencies, and municipal land 22
banks to remediate abandoned and dilapidated structures and properties by demolishing, 23
deconstructing, or redeveloping them together with predevelopment expenses related thereto and 24
other activities as authorized by a charitable grant or legislative appropriation. The fund may also 25
be used to defray costs incurred by the Department of Environmental Protection in administering 26
the provisions of this section. However, no more than five percent of money transferred from the 27
Solid Waste Facility Closure Cost Assistance Fund may be used for administrative purposes. 28
(d) The Department of Environmental Protection, in consultation with the State Fire 29
Marshal, Insurance Commissioner, the Auditor, the Secretary of Revenue, and the Legislative 30
Auditor, shall conduct a review of the needs of county commissions, municipalities, urban renewal 31
authorities, land reuse agencies, and municipal land banks. On or before December 31, 2023, 32
the Department of Environmental Protection shall submit to the Joint Committee on Government 33
and Finance a comprehensive report of that review, along with recommendations that are 34
substantiated by the findings of the review that may be taken to meet the needs of the state in 35
demolishing and redeveloping abandoned and dilapidated structures and properties. 36
(e) Statewide contracts. — The Department of Environmental Protection may cooperate 37
with the Purchasing Division of the Department of Administration to establish one or more 38
statewide contracts for services to be utilized by county commissions, municipalities, urban 39
renewal authorities, land reuse agencies, and municipal land banks to implement the purposes of 40
this section. 41
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(f) The Department of Environmental Protection may propose rules for legislative approval 42
in accordance with the provisions of §29A-3-1 et seq. of this code, to include, but not be limited 43
to, governing the disbursement of money from the fund, establishing the Reclamation of 44
Abandoned and Dilapidated Properties Program, directing the distribution of money from the fund, 45
entering contracts statewide contracts, and establishing criteria for eligibility to receive money 46
from the fund. 47
(g) Nothing in this section shall be construed to limit, restrain, or otherwise discourage this 48
state and its political subdivisions from disposing of abandoned and dilapidated structures in any 49
other manner provided by the laws of this state. 50
CHAPTER 31. CORPORATIONS.
ARTICLE 18E. WEST VIRGINIA LAND REUSE AGENCY AUTHORIZATION ACT.
§ 31-18E-9. Acquisition of property.
(a) Title to be held in its name. — A land reuse agency or municipal land bank shall hold 1
in its own name all real property it acquires. 2
(b) Tax exemption. — (1) Except as set forth in subdivision (2) of this subsection, the real 3
property of a land reuse agency or municipal land bank and its income and operations are exempt 4
from property tax. 5
(2) Subdivision (1) of this subsection does not apply to real property of a land reuse agency 6
or municipal land bank after the fifth consecutive year in which the real property is continuously 7
leased to a private third party. However, real property continues to be exempt from property taxes 8
if it is leased to a nonprofit or governmental agency at substantially less than fair market value. 9
(c) Methods of acquisition. — A land reuse agency or municipal land bank may acquire 10
real property or interests in real property by any means on terms and conditions and in a manner 11
the land reuse agency considers proper: Provided, That a land reuse agency or municipal land 12
bank may not acquire any interest in oil, gas, or minerals which have been severed from the realty. 13
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(d) Acquisitions from municipalities or counties. — (1) A land reuse agency or municipal 14
land bank may acquire real property by purchase contracts, lease purchase agreements, 15
installment sales contracts, and land contracts and may accept transfers from municipalities or 16
counties upon terms and conditions as agreed to by the land reuse agency or municipal land bank 17
and the municipality or county. 18
(2) A municipality or county may transfer to a land reuse agency or municipal land bank 19
real property and interests in real property of the municipality or county on terms and conditions 20
and according to procedures determined by the municipality or county as long as the real property 21
is located within the jurisdiction of the land reuse agency or municipal land bank. 22
(3) An urban renewal authority, as defined in §16-18-4 of this code, located within a land 23
reuse jurisdiction established under this article may, with the consent of the local governing body 24
and without a redevelopment contract, convey property to the land reuse agency. A conveyance 25
under this subdivision shall be with fee simple title, free of all liens and encumbrances. 26
(e) Maintenance. — A land reuse agency or municipal land bank shall maintain all of its 27
real property in accordance with the statutes and ordinances of the jurisdiction in which the real 28
property is located. 29
(f) Prohibition. — (1) Subject to the provisions of subdivision (2) of this subsection, a land 30
reuse agency or municipal land bank may not own or hold real property located outside the 31
jurisdictional boundaries of the entities which created the land reuse agency under §31-18E-4(c) 32
of this code. 33
(2) A land reuse agency or municipal land bank may be granted authority pursuant to an 34
intergovernmental cooperation agreement with a municipality or county to manage and maintain 35
real property located within the jurisdiction of the municipality or county. 36
(g) Acquisition of tax-delinquent properties. — (1) Notwithstanding any other provision of 37
this code to the contrary, if authorized by the land reuse jurisdiction which created a land reuse 38
agency or municipal land bank or otherwise by intergovernmental cooperation agreement, a land 39
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reuse agency or municipal land bank may acquire an interest in tax-delinquent property through 40
the provisions of chapter 11A of this code. If any unredeemed tract or lot or undivided interest in 41
real estate offered for sale at public auction remain unsold following the auction, , the Auditor shall 42
provide a list of all of said real estate within a land reuse or municipal land bank jurisdiction to the 43
land reuse agency or municipal land bank and the land reuse agency or municipal land bank shall 44
be given an opportunity to purchase the tax lien and pay the taxes, interest, and charges due for 45
any unredeemed tract or lot or undivided interest therein as if the land reuse agency or municipal 46
land bank purchased the tax lien at the tax sale. 47
(2) Notwithstanding any other provision of this code to the contrary, if authorized by the 48
land reuse jurisdiction which created a land reuse agency or municipal land bank or otherwise by 49
intergovernmental cooperation agreement, the land reuse agency or municipal land bank shall 50
have the right of first refusal to purchase any tax-delinquent property which is within municipal 51
limits, and meets one or more of the following criteria: (A) It has an assessed value of $50,000 or 52
less; (B) there are municipal liens on the property that exceed the amount of back taxes owed in 53
the current tax cycle; (C) the property has been on the municipality’s vacant property registry for 54
24 consecutive months or longer; (D) the property was sold at a tax sale within the previous three 55
years, was not redeemed, and no deed was secured by the previous lien purchaser; or (E) has 56
been condemned: Provided, That the land reuse agency or municipal land bank satisfies the 57
requirements of subdivision (3) of this subsection. A list of properties which meet the criteria of 58
this subdivision shall regularly be compiled by the sheriff of the county, and a land reuse agency 59
or municipal land bank may purchase any qualifying tax-delinquent property for an amount equal 60
to the taxes owed and any related fees before such property is placed for public auction. 61
(3) When a land reuse agency or municipal land bank exercises a right of first refusal in 62
accordance with subdivision (2) of this section, the land reuse agency or municipal land bank 63
shall, within 15 days of obtaining a tax deed, provide written notice to all owners of real property 64
that is adjacent to the tax-delinquent property. Any such property owner shall have a period of 65
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120 days from the receipt of notice, actual or constructive, to express an interest in purchasing 66
the tax-delinquent property from the land reuse agency or municipal land bank for an amount 67
equal to the amount paid for the property plus expenses incurred by the land reuse agency or 68
municipal land bank: Provided, That the land reuse agency or municipal land bank may refuse to 69
sell the property to the adjacent property owner that expressed interest in the tax-delinquent 70
property if that property owner or an entity owned by the property owner or its directors is 71
delinquent on any state and local taxes or municipal fees on any of their property. 72
(4) Effective July 1, 2025, the provisions of subdivisions (2) and (3) of this subsection shall 73
sunset and have no further force and effect. 74
(5) Prior to January 1, 2025, any land reuse agency or municipal land bank which 75
exercises the authority granted by this subsection shall submit to the Joint Committee on 76
Government and Finance a report on the entity’s activities related to the purchase of tax-77
delinquent properties and any benefits realized from the authority granted by this subsection.78
ARTICLE 21. WEST VIRGINIA LAND STEWARDSHIP CORPORATION.
§31-21-11. Land bank program.
(a) This article hereby authorizes the establishment of a voluntary state land bank 1
program. Under this program, the corporation is authorized to acquire properties, hold title and 2
prepare them for future use. Prior to acquiring any properties, the corporation shall conduct site 3
appropriate assessments to determine the environmental conditions or issues associated with a 4
particular property. The corporation shall not acquire title to any property unless all pending liens 5
have been satisfied and released. Liabilities, including, but not limited to, environmental liabilities, 6
shall not pass to the corporation by its acquisition of title. Participation in the land bank program 7
under this article shall not relieve an entity of any of its liabilities. 8
(b) The objective of the land bank program is to assist state and local government efforts 9
for economic development by accepting formerly used or developable properties and preparing 10
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the properties so they can be conveyed to other parties to locate or expand businesses and create 11
or retain jobs in this state. 12
(c) The corporation may acquire by gift, devise, transfer, exchange, foreclosure, purchase 13
or otherwise on terms and conditions and in a manner the corporation considers proper, real or 14
personal property or rights or interests in real or personal property. The corporation may not 15
accept by any conveyance or other action any liability for prior pollution or contamination liabilities 16
that occurred on the property prior to its conveyance to the corporation. 17
(d) Real property acquired by the corporation may be by purchase and sale agreement, 18
lease purchase agreement, installment sales contract, land contract or otherwise as may be 19
negotiated or structured. The corporation may acquire real property or rights or interests in real 20
property for any purpose the corporation considers necessary to carry out the purposes of this 21
article including, but not limited to, one or more of the following purposes: 22
(1) Use or development of property the corporation has otherwise acquired; 23
(2) To facilitate the assembly of property for sale or lease to any other public or private 24
person, including, but not limited to, a nonprofit or for-profit corporation; 25
(3) To conduct environmental remediation and monitoring activities. 26
(e) The corporation may also acquire by purchase, on terms and conditions and in a 27
manner the corporation considers proper, property or rights or interests in property. 28
(f) The corporation may hold and own in its name any property acquired by it or conveyed 29
to it by this state, a foreclosing governmental unit, a local unit of government, an 30
intergovernmental entity created under the laws of this state, or any other public or private person. 31
(g) All deeds, mortgages, contracts, leases, purchases, or other agreements regarding 32
property of the corporation, including agreements to acquire or dispose of real property, shall be 33
approved by the board of directors and executed in the name of the corporation or any single 34
purpose entity created by the board for the transaction. 35
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(h) All property held by the corporation or a single purpose entity created by the board for 36
a transaction shall be inventoried and classified by the corporation according to title status and 37
suitability for use. 38
(i) A document including, but not limited to, a deed evidencing the transfer under this article 39
of one or more parcels of property to the corporation by this state or a political subdivision of this 40
state may be recorded within the office of the county clerk of the county in which the property is 41
located without the payment of a fee. 42
(j) The corporation shall notify the county commission and county assessor in the affected 43
county or counties upon receipt of an application for participation in the land bank program.44
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The Joint Committee on Enrolled Bills hereby certifies that the foregoing bill is
correctly enrolled.
...............................................................
Chairman, Senate Committee
...............................................................
Chairman, House Committee
Originated in the Senate.
In effect 90 days from passage.
...............................................................
Clerk of the Senate
...............................................................
Clerk of the House of Delegates
...............................................................
President of the Senate
...............................................................
Speaker of the House of Delegates
__________
The within ................................................... this the...........................................
Day of ..........................................................................................................., 2022.
.............................................................
Governor
