West Virginia Statutes
§ 11A-3-48 — Unsold lands subject to sale without auction or additional advertising
West Virginia § 11A-3-48
JurisdictionWest Virginia
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-3-48 (Unsold lands subject to sale without auction or additional advertising) 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-3-48 (2026).
Text
(a)If any of the lands which have been offered for sale at the public auction provided in §11A-3-45 of this code shall remain unsold following such auction, or were sold at a tax sale auction within the previous five years which were not redeemed and for which no deed was secured by the purchaser, or if the Auditor refuses to approve the sale pursuant to §11A-3-51 of this code, the Auditor may sell the lands without any further public auction or additional advertising of the land, in the following priority:
(1)To a person vested with an ownership interest in an adjacent tract or parcel of land:Provided, That if more than one adjacent landowner desires to acquire the same tract or lot, then the Auditor shall sell such tract or lot to the highest bidder;
(2)to the municipality in which th
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Legislative History
2023 Reg. Sess., SB548; 2022 Reg. Sess., SB552; 2000 Reg. Sess., HB4533; 1994 Reg. Sess., HB4043
Nearby Sections
15
§ 11A-1-1
Definition of terms§ 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-1-17
Sheriff's commission for collection§ 11A-1-18
Exception§ 11A-1-2
Lien for real property taxes§ 11A-1-4
Collection by sheriff§ 11A-1-5
Appointment of collector; bond§ 11A-1-6
When collection to commenceCite This Page — Counsel Stack
Bluebook (online)
West Virginia § 11A-3-48, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11A/11A-3-48.