[map] West Virginia

West Virginia

Summary: On or before the tenth day of September of each year, the sheriff shall prepare a list of delinquent lands, which shall include all real estate in his county remaining delinquent as of the first day of September. The tax lien on each unredeemed tract or lot, shall be sold by the sheriff, at public auction to the highest bidder, between the hours of nine in the morning and four in the afternoon (Sec. 11A-2-10, Sec. 11A-3-2). The public tax sale auction must be held after October 14, but before November 23 (Sec. 11A-3-5). Land for which the minimum bid is not received is held over for a later public tax sale auction (Sec. 11A-3-8).

Law: West Virginia Code, Chapter 4A, “Collection and Enforcement of Property Taxes.”

Contact: County Tax Collector (usually, the sheriff ). (Sec. 11A-1-4).

Interest Rate: 12% per annum. (Sec. 11A-3-23). More specifically, in order to redeem, he or she shall pay to the clerk of the county commission the following amounts: (1) An amount equal to the taxes, interest and charges due on the date of the sale, with interest at the rate of one percent per month from the date of sale; (2) all other taxes which have since been paid by the purchaser, his or her heirs or assigns, with interest at the rate of one percent per month from the date of payment (Sec. 11A-3-23).

Auction Type: Tax Lien Certificate (Sec. 11A-2-10).

Bidding Procedures: Premium bid / highest bid. (Sec. 11A-3-2 ). The tax lien on each unredeemed tract or lot, shall be sold by the sheriff, at public auction to the highest bidder, between the hours of nine in the morning and four in the afternoon (Sec. 11A-3-2).
Costs: To cover the costs of preparing, publishing and posting the delinquent lists, a charge of $10.00 shall be added to the taxes and interest already due on each item listed. (Sec. 11A-2-13), To cover the cost of preparing and publishing the second delinquent list, a charge of $12.50 shall be added to the taxes, interest and charges already due on each item and all such charges shall be stated in the list as a part of the total amount due. To cover the
cost of preparing and mailing notice to the landowner, lien holder or any other person entitled thereto pursuant to this section, a charge of $5.00 per addressee shall be added to the taxes, interest and charges already due on each item and all such charges shall be stated in the list as a part of the total amount due (Sec. 11A-3-2).

Redemption Period: Eighteen (18) months. (Sec. 11A-3-18). (a) No lien upon real property evidenced by a tax certificate of sale issued by a sheriff on account of any delinquent property taxes may remain a lien thereon for a period longer than eighteen months after the original issuance thereof (Sec. 11A-3-18).

Deed Assigned at Foreclosure to: The tax sale purchaser. If the real estate described in the notice is not redeemed within the time specified therein, but in no event prior to the first day of April of the second year following the sheriff ’s sale, the person entitled thereto shall thereafter, but prior to the expiration of the lien evidenced by a tax certificate of sale issued by a sheriff for such real estate as provided in section eighteen
of this article, make and deliver to the clerk of the county commission subject to the provisions of section eighteen of this article, a quitclaim deed for the real estate (Sec. 11A-3-27).

Notes: Redemption: According to (Sec. 11A-3-25 New Window) the premium or surplus portion of the purchasers bid will not draw interest but will be refunded upon redemption.

Applying for a Tax Deed: according to (Sec. 11A-3-19) the investor can apply for the deed ‘At any time after the thirty-first day of October of the year following the sheriff ’s sale, and on or before the thirty-first day of December of the same year...’ Which is approximately one (1) year following the purchase of the tax lien certificate.

However, according to (Sec. 11A-3-18 (a)) the tax lien certificate will cease to ‘remain a lien thereon for
a period longer than eighteen months after the original issuance thereof ’. In conclusion, the investor has
approximately six (6) months to complete the tax deed process.
Furthermore, according to (Sec. 11A-3-18 (b)) all ‘rights of a purchaser shall be deemed forfeited and expired and no tax deed is to be issued on any tax sale evidenced by a tax certificate of sale where the certificate has ceased to be a lien pursuant to the provisions of this section...’
West Virginia Contacts

Number of Counties: 55
Berkeley County

126 West King Street
Delinquent Property Tax Division
Martinsburg, WV 25401-3210
Phone: (304) 264-1923
www.berkeleycountycomm.org

Harrison County
301 West Main Street
Delinquent Property Tax Division
Clarksburg, WV 26301-2909
Phone: (304) 624-7936
www.harrisoncountywv.com

Kanawha County
407 Virginia St East
Delinquent Property Tax Division
Charleston, WV 25301-2524
Phone: (304) 357-0100
www.kancocomm.com

Marion County
200 Jackson Street, Rm 403
Delinquent Property Tax Division
Fairmont, WV 26554-2963
Phone: (304) 367-4880
www.marioncountywv.com

Mineral County
150 Armstrong Street
Delinquent Property Tax Division
Keyser, WV 26726-3500
Phone: (304) 788-3924
www.mineralcountywv.com/index.asp

Monongalia County
243 High Street
Delinquent Property Tax Division
Morgantown, WV 26505-5434
Phone: (304) 291-7230
www.co.monongalia.wv.us

Ohio County
1500 Chapline Street
Delinquent Property Tax Division
Wheeling, WV 26003-3553
Phone: (304) 234-3936

Raleigh County
215 Main Street
Delinquent Property Tax Division
Beckley, WV 25801-4612
Phone: (304) 255-9123
www.raleighcounty.com

Wayne County
PO Box 240
Delinquent Property Tax Division
Wayne, WV 25570-0248
Phone: (304) 272-5888
Wetzel County
P.O. Box 156
Delinquent Property Tax Division
New Martinsville, WV 26155-0156
Phone: (304) 455-8224
www.wv.gov/county.aspx?regID=8&cID=56