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

West Virginia Statutes

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

West Virginia § 11A-3-32

Ch. 11ACOLLECTION AND ENFORCEMENT OF PROPERTY TAXES

Art. 3SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS

This text of West Virginia § 11A-3-32 (Sheriff to keep proceeds in separate accounts; disposition) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11A-3-32 (2026).

Text

(a)The sheriff shall keep in a separate fund the proceeds of all redemptions paid to him or her under the provisions of this chapter, except for those proceeds for which a separate fund is directed by the provisions of §11A-3-64 of this code. Out of the total proceeds of each redemption he or she shall in the order of priority stated below credit the following amounts for payment as provided in this section:

(1)To the general county fund, the part that represents costs paid out of the fund for publishing the sheriff’s delinquent and sales list and all other costs incurred by the sheriff pursuant to the provisions of this article; ((2) The balance, if any, of the proceeds of the lands included in each suit shall be prorated among the various taxing units on the basis of the total amount

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(a) The sheriff shall keep in a separate fund the proceeds of all redemptions paid to him or her under the provisions of this chapter, except for those proceeds for which a separate fund is directed by the provisions of §11A-3-64 of this code. Out of the total proceeds of each redemption he or she shall in the order of priority stated below credit the following amounts for payment as provided in this section:

(1) To the general county fund, the part that represents costs paid out of the fund for publishing the sheriff’s delinquent and sales list and all other costs incurred by the sheriff pursuant to the provisions of this article;

((2) The balance, if any, of the proceeds of the lands included in each suit shall be prorated among the various taxing units on the basis of the total amount of taxes due them in respect to the lands that were redeemed.

(b) The amounts so determined shall be credited as follows for payment as provided in this subsection:

(1) To the Auditor, the part that represents state taxes and interest; and

(2) To the fund kept by the sheriff for each local taxing unit, the part that represents taxes and interest payable to the unit.

(c) All amounts which under the provisions of this section were credited by the sheriff to the Auditor shall be paid to him or her semiannually, and those credited to the various local taxing units shall be transferred semiannually by the sheriff to the fund kept by him or her for each taxing unit.

(d) The Auditor shall prescribe the form of the records to be kept by the sheriff for the purposes of this section, and the method to be used by him or her in making the necessary pro rata distributions.

Legislative History

2022 Reg. Sess., SB552; 2010 Reg. Sess., SB232; 2009 Reg. Sess., SB442; 2008 Reg. Sess., SB689; 1994 Reg. Sess., HB4043; 1963 Reg. Sess., SB163; 1941 Reg. Sess., HB269