West Virginia § 11A-3-9 Sheriffâs list of redemptions and certifications; oath

West Virginia Statutes

§ 11A-3-9 — Sheriffâs list of redemptions and certifications; oath

West Virginia § 11A-3-9

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-3-9 (Sheriffâs list of redemptions and certifications; oath) 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-3-9 (2026).

Text

(a)As soon as the certification provided in §11A-3-8 of this code has been completed, the sheriff shall prepare a list of all tax liens on delinquent real estate redeemed before certification or certified to the Auditor. The heading of the list shall be in form or effect as follows: List of tax liens on real estate in the county of __________, returned delinquent for nonpayment of taxes thereon for the year (or years) 20___, and redeemed before certification or certified to the Auditor.

(b)The sheriff shall, at the foot of the list, subscribe an oath, which shall be subscribed before and certified by some person duly authorized to administer oaths, in form or effect as follows: I, __________, sheriff (or deputy sheriff or collector) of the county of __________, do swear that the above

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(a) As soon as the certification provided in §11A-3-8 of this code has been completed, the sheriff shall prepare a list of all tax liens on delinquent real estate redeemed before certification or certified to the Auditor. The heading of the list shall be in form or effect as follows:

List of tax liens on real estate in the county of __________, returned delinquent for nonpayment of taxes thereon for the year (or years) 20___, and redeemed before certification or certified to the Auditor.

(b) The sheriff shall, at the foot of the list, subscribe an oath, which shall be subscribed before and certified by some person duly authorized to administer oaths, in form or effect as follows:

I, __________, sheriff (or deputy sheriff or collector) of the county of __________, do swear that the above list contains a true account of all the tax liens on real estate within my county returned delinquent for nonpayment of taxes thereon for the year (or years) 20___, which were redeemed before certification or certified to the Auditor.

(c) Except for the heading and the oath, the Auditor shall prescribe the form of the list.

Legislative History

2022 Reg. Sess., SB552; 2010 Reg. Sess., SB232; 2009 Reg. Sess., SB442; 2008 Reg. Sess., SB689; 1994 Reg. Sess., HB4043; 1955 Reg. Sess., HB172; 1941 Reg. Sess., HB269