2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-13f. Certificate of sale; deed to real property.

§11-10-13f. Certificate of sale; deed to real property.

(a) Certificate of sale. -- In the case of property sold as provided in section thirteen-c the tax commissioner shall provide to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser and the price paid therefor.

(b) Deed to real property. -- In the case of any real property sold as provided in section thirteen-c and not redeemed in the manner and within the time provided in section thirteen-e, the tax commissioner shall execute, in accordance with the laws of this state pertaining to sales of real property under execution, to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed to the real property so purchased by him reciting the facts set forth in the certificate.

(c) Real property purchased by the state. -- If real property is declared purchased by the state of West Virginia at a sale pursuant to section thirteen-c, the tax commissioner shall, at the proper time, execute a deed therefor, and without delay cause such deed to be duly recorded in the office of the clerk of the county in which the real property is located.