West Virginia CHAPTER 11A. — COLLECTION AND ENFORCEMENT OF PROPERTY TAXES
- CHAPTER 11A. — COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
- ARTICLE 1. — ACCRUAL AND COLLECTION OF TAXES.
- §11A-1-1. — Definition of terms.
- §11A-1-2. — Lien for real property taxes.
- §11A-1-3. — Accrual; time for payment; interest on delinquent taxes.
- §11A-1-4. — Collection by sheriff.
- §11A-1-5. — Appointment of collector; bond.
- §11A-1-6. — When collection to commence.
- §11A-1-7. — No collection of current taxes until delinquent taxes are paid.
- §11A-1-8. — Notice of time and place for payment; mailing of tax
- §11A-1-8a. — Providing for payment at banking institutions.
- §11A-1-9. — Payment of taxes by co-owner or other interested party; lien.
- §11A-1-10. — Payment by owner of part of tract or lot assessed to another.
- §11A-1-11. — Payment by fiduciary.
- §11A-1-12. — Receipt for taxes.
- §11A-1-13. — Accounts to be kept by sheriff.
- §11A-1-14. — Payment by sheriff into state treasury.
- §11A-1-15. — Payment by sheriff to municipal and county board of education treasuries.
- §11A-1-16. — Sheriff charged with all levies; final settlement.
- §11A-1-17. — Sheriff's commission for collection.
- §11A-1-18. — Exception.
- ARTICLE 2. — DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
- §11A-2-1. — Duty of sheriff to enforce payment of delinquent taxes.
- §11A-2-2. — Collection by civil action; fees and costs not required of sheriff.
- §11A-2-3. — Distraint.
- §11A-2-4. — Abatement of distress.
- §11A-2-5. — Distraint of encumbered property.
- §11A-2-6. — Distraint where land lies in more than one county.
- §11A-2-7. — Summary procedure for collection out of money due from or property held by another.
- §11A-2-8. — Remedies against vendee in possession without deed.
- §11A-2-9. — Remedies of sheriff paying over taxes not collected.
- §11A-2-10. — Sale of tax liens on real estate.
- §11A-2-10a. — Notice of delinquency.
- §11A-2-11. — Delinquent lists; oath.
- §11A-2-12. — Penalty for inclusion of taxes paid in delinquent lists.
- §11A-2-13. — Publication and posting of delinquent tax lists.
- §11A-2-14. — Correction of delinquent lists by county court; certification to auditor; recordation.
- §11A-2-15. — Examination of lists by auditor; credit to sheriff.
- §11A-2-16. — Effect of irregularity as to delinquent lists on later tax enforcement procedure.
- §11A-2-17. — Presumption of payment based on omission from delinquent lists.
- §11A-2-18. — Redemption before sale; record; lien.
- §11A-2-19. — Exception.
- ARTICLE 3. — SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.
- §11A-3-1. — Declaration of legislative purpose and policy.
- §11A-3-2. — Second publication of list of delinquent real estate; notice.
- §11A-3-3. — Waiver of notice by person claiming lien.
- §11A-3-4. — Redemption after second publication and before sale.
- §11A-3-5. — Sale by sheriff; immunity; penalty; mandamus.
- §11A-3-6. — Purchase by sheriff and clerk of county commission
- §11A-3-7. — Suspension from sale; amended delinquent lists; subsequent sale.
- §11A-3-8. — Certification of unsold property to the auditor.
- §11A-3-9. — Sheriff's list of sales, suspensions, redemptions and certifications; oath.
- §11A-3-10. — Sheriff to account for proceeds; disposition of surplus.
- §11A-3-11. — Return of list of sales, suspensions and redemptions.
- §11A-3-12. — Amendment of such list.
- §11A-3-13. — Publication by sheriff of sales list.
- §11A-3-14. — Purchase by individual at tax sale; certificate of sale.
- §11A-3-15. — Certificate of sale assignable.
- §11A-3-16. — Subsequent tax payments by purchaser.
- §11A-3-17. — Sale of subsequent tax liens.
- §11A-3-18. — Limitations on tax certificates.
- §11A-3-19. — What purchaser must do before he can secure deed.
- §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.
- §11A-3-21. — Notice to redeem.
- §11A-3-22. — Service of notice.
- §11A-3-23. — Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.
- §11A-3-24. — Notice of redemption to purchaser; moneys received by sheriff.
- §11A-3-25. — Distribution of surplus to purchaser.
- §11A-3-26. — Certificate of redemption issued by clerk; recordation; disposition of redemption money.
- §11A-3-27. — Deed to purchaser; record.
- §11A-3-28. — Compelling service of notice or execution of deed.
- §11A-3-29. — One deed for adjoining pieces of real estate within the same tax district.
- §11A-3-30. — Title acquired by individual purchaser; action to quiet title.
- §11A-3-31. — Effect of irregularity on title acquired by purchaser.
- §11A-3-32. — Sheriff to keep proceeds in separate accounts; disposition.
- §11A-3-33. — State commissioner of delinquent and nonentered lands.
- §11A-3-34. — Deputy commissioners of delinquent and nonentered lands; bond.
- §11A-3-35. — Land record in auditor's office.
- §11A-3-36. — Operating fund for land department in auditor's office.
- §11A-3-37. — Disposition of nonentered lands.
- §11A-3-38. — Redemption of nonentered or certified lands.
- §11A-3-39. — Certificate of redemption issued by auditor; recordation.
- §11A-3-40. — Compulsory redemption at election of auditor.
- §11A-3-41. — Auditor to report redemptions to county officers; disposition of redemption money; credit of state taxes to proper fund.
- §11A-3-42. — Lands subject to sale by deputy commissioner.
- §11A-3-43. — Officers to report lands subject to sale.
- §11A-3-44. — Auditor to certify list of lands to be sold; lands so certified are subject to sale.
- §11A-3-45. — Deputy commissioner to hold annual auction.
- §11A-3-46. — Publication of notice of auction.
- §11A-3-47. — Redemption prior to sale.
- §11A-3-48. — Unsold lands subject to sale without auction or additional advertising.
- §11A-3-49. — Purchase by owner or deputy commissioner or other officers prohibited; co-owner free to purchase at sale.
- §11A-3-50. — Receipt to purchaser for purchase price.
- §11A-3-51. — Deputy commissioner to report sales to auditor; auditor to approve sales.
- §11A-3-52. — What purchaser must do before he can secure a deed.
- §11A-3-53. — Refund to purchaser of payment made at deputy commissioner's sale where property is nonexistent.
- §11A-3-54. — Notice to redeem.
- §11A-3-55. — Service of notice.
- §11A-3-56. — Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.
- §11A-3-57. — Notice of redemption to purchaser; moneys received by sheriff.
- §11A-3-58. — Distribution to purchaser.
- §11A-3-59. — Deed to purchaser; record.
- §11A-3-60. — Compelling service of notice or execution of deed.
- §11A-3-61. — One deed for adjoining pieces of real estate within the same tax district.
- §11A-3-62. — Title acquired by individual purchaser.
- §11A-3-63. — Effect of irregularity on title acquired by purchaser.
- §11A-3-64. — Sheriff to receive proceeds of deputy commissioners'
- §11A-3-65. — Right of former owner to surplus proceeds.
- §11A-3-66. — Compensation of deputy commissioner.
- III.
- §11A-3-68. — Disposition of lands heretofore purchased by or forfeited to state.
- §11A-3-69. — Effect of repeal.
- §11A-3-70. — Release of title to, and taxes on, lands on which all
- §11A-3-71. — Deeds of deputy commissioner conveying coal, oil, gas,
- §11A-3-72. — Release of taxes and interest.
- §11A-3-73. — Release of taxes, interest and charges on land assessed by erroneous description, etc; misdescription, etc., not to result in forfeiture or subject land to the authority and control of the auditor.
- §11A-3-74. — Severability.
- ARTICLE 4. — REMEDIES RELATING TO TAX SALES.
- §11A-4-1. — Declaration of legislative purpose.
- §11A-4-2. — Right to set aside sale or deed when all taxes paid before sale.
- §11A-4-3. — Right to set aside deed improperly obtained.
- §11A-4-4. — Right to set aside deed when one entitled to notice not notified.
- §11A-4-5. — On whose behalf suits instituted; decree when deed set aside.
- §11A-4-6. — Redemption by persons under disability from purchase by individual.
- §11A-4-7. — Right of creditor of former owner of escheated land.