West Virginia § 11A-3-8 Certification of property to the Auditor

West Virginia Statutes

§ 11A-3-8 — Certification of property to the Auditor

West Virginia·Ch. 11A COLLECTION AND ENFORCEMENT OF PROPERTY TAXES·Art. 3 SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS

If any real estate included in the list published pursuant to the provisions of §11A-3-2 of this code is not redeemed in accordance with §11A-3-4 of this code by October 31 of the year the list was published, the sheriff shall certify the real estate except the sheriff shall include any subsequent taxes due at the time of the list published pursuant to §11A-3-2 of this code to the Auditor for disposition pursuant to §11A-3-44 of this code, subject, however, to the right of redemption provided by §11A-3-38 of this code. The Auditor shall prescribe the form by which the sheriff certifies the property.

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If any real estate included in the list published pursuant to the provisions of §11A-3-2 of this code is not redeemed in accordance with §11A-3-4 of this code by October 31 of the year the list was published, the sheriff shall certify the real estate except the sheriff shall include any subsequent taxes due at the time of the list published pursuant to §11A-3-2 of this code to the Auditor for disposition pursuant to §11A-3-44 of this code, subject, however, to the right of redemption provided by §11A-3-38 of this code. The Auditor shall prescribe the form by which the sheriff certifies the property.

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Legislative History

2022 Reg. Sess., SB552; 2010 Reg. Sess., SB232; 2009 Reg. Sess., SB442; 2008 Reg. Sess., SB689; 1994 Reg. Sess., HB4043; 1947 Reg. Sess., SB333; 1941 Reg. Sess., HB269