West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-3-12
Amendment of such list
If the sheriff shall make any error or omission in the list of redemptions and certifications returned to the clerk of the county commission, he or she or any person interested may, within 30 days after the publication of such list, apply by petition to the county commission for an order permitting or requiring amendment of the list. Any person who may be prejudiced by the proposed amendment must, if found within the county, be given at least 10 days’ notice of such application. Upon proof of the error or mistake the commission shall make an order permitting or requiring the sheriff to file an amended list with the clerk of the commission. The sheriff shall thereupon prepare and deliver to the clerk of the commission the amended list and a copy thereof, with a copy of the order of the commission permitting or requiring it to be filed attached to the list and to the copy. The clerk shall substitute the original of the amended list for the list already in his or her office, and make the necessary corrections on his record of delinquent lands. The clerk shall transmit the copy of the amended list to the Auditor who shall note the corrections on his or her record of delinquent lands.
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In this chapter (40 sections)
- 11A-2-13 · Publication and posting of delinquent tax lists
- 11A-2-14 · Correction of delinquent lists by county commission;…
- 11A-2-15 · Examination of lists by Auditor; credit to sheriff
- 11A-2-16 · Effect of irregularity as to delinquent lists on later tax…
- 11A-2-17 · Presumption of payment based on omission from delinquent…
- 11A-2-18 · Redemption before sale; record; lien
- 11A-2-19 · Exception
- 11A-3-1 · Declaration of legislative purpose and policy
- 11A-3-2 · Second publication of list of delinquent real estate; notice
- 11A-3-3 · Waiver of notice by person claiming lien
- 11A-3-4 · Redemption after second publication and before certification…
- 11A-3-5 · Sale by sheriff; immunity; penalty; mandamus
- 11A-3-5A · Effective date of transfer of duties for delinquent land…
- 11A-3-5B · Authorization for county clerk to perform duties for…
- 11A-3-6 · Purchase by sheriff, State Auditor, deputy commissioner and…
- 11A-3-7 · Suspension from same; amended delinquent lists; subsequent…
- 11A-3-8 · Certification of property to the Auditor
- 11A-3-9 · Sheriff’s list of redemptions and certifications; oath
- 11A-3-10 · Sheriff to account for proceeds; disposition of surplus
- 11A-3-11 · Return of list certifications; redemptions
- 11A-3-12 · Amendment of such list
- 11A-3-13 · Publication by sheriff of certification list
- 11A-3-14 · Purchase by individual at tax sale; certificate of sale
- 11A-3-15 · Certificate of sale assignable
- 11A-3-16 · Subsequent tax payments by purchaser
- 11A-3-17 · Sale of subsequent tax liens
- 11A-3-18 · Limitations on tax liens
- 11A-3-19 · What purchaser must do before the deed can be secured
- 11A-3-20 · Refund to purchaser of payment made at sheriff’s sale where…
- 11A-3-21 · Notice to redeem
- 11A-3-22 · Service of notice
- 11A-3-23 · Redemption from purchase; receipt; list of redemptions;…
- 11A-3-24 · Notice of redemption from purchases; moneys received by…
- 11A-3-25 · Distribution of surplus to purchaser
- 11A-3-26 · Certificate of redemption issued by State Auditor;…
- 11A-3-27 · Deed to purchaser; record
- 11A-3-28 · Compelling service of notice or execution of deed
- 11A-3-29 · One deed for adjoining pieces of real estate within the same…
- 11A-3-30 · Title acquired by individual purchaser; action to quiet title
- 11A-3-31 · Effect of irregularity on title acquired by purchaser