West Virginia Statutes
§ 11A-4-7 — Right of creditor of former owner of escheated land
West Virginia·Ch. 11A COLLECTION AND ENFORCEMENT OF PROPERTY TAXES·Art. 4 REMEDIES RELATING TO TAX SALES
Any surplus proceeds arising from the sale of escheated land may be applied for by the creditors of the decedent if application is made to the circuit court of the county in which the land is situated within one year after the Auditor has confirmed the sale. Upon proper application to the court within such time such surplus may be applied to the satisfaction of the claims of creditors of the decedent who had a lien on the land at the time of his death, or who, being general creditors, have properly proved their claims against his estate and have been unable to obtain payment out of the personalty. In the disposition of such surplus, due preference shall be given to lien creditors. Any part of such surplus thereafter remaining shall be paid by the sheriff to the Auditor for credit to the ge
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West Virginia § 11A-4-7 (Right of creditor of former owner of escheated land) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
1994 Reg. Sess., HB4043; 1953 Reg. Sess., HB382; 1947 Reg. Sess., SB333; 1945 Reg. Sess., SB47; 1943 Reg. Sess., HB327; 1941 Reg. Sess., HB269
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 commence