West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-3-39
Certificate of redemption issued by Auditor; recordation
# (a)
Upon payment of the sum necessary to redeem, the Auditor shall execute a certificate of redemption in triplicate, which certificate shall specify the real estate redeemed, or the interest therein, as the case may be, together with any changes in respect thereto which were made in the land book and in the record of delinquent lands, shall specify the year or years for which payment was made, and shall state that it is a receipt for the money paid and a release of the state’s lien against the real estate redeemed. The original certificate shall be retained in the files in the Auditor’s office, one copy shall be delivered to the person redeeming and the second copy shall be mailed by the Auditor to the clerk of the county commission of the county in which the real estate is situated, who, after making any necessary changes in his or her record of delinquent lands, shall note the fact of redemption on such record, and shall record the certificate in a separate volume provided for the purpose.
The fee for issuing the certificate of redemption shall be $20 and seven and one-half percent of the total taxes and interest not to exceed $120.
# (b)
All certificates of redemption issued by the Auditor in each year shall be numbered consecutively and shall be filed by the clerk of the county commission in numerical order. Reference to the year and number of the certificate shall be included in the notation of redemption required of the clerk of the county commission. No fee shall be charged by the clerk for any recordation, filing, or notation required by this section. Ten dollars of the commission fee received by the Auditor on a redemption shall be deposited into the Courthouse Facilities Improvement Fund set out in §29-26-6 of this code.
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In this chapter (40 sections)
- 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
- 11A-3-32 · Sheriff to keep proceeds in separate accounts; disposition
- 11A-3-33 · State commissioner of delinquent and nonentered lands
- 11A-3-34 · Deputy commissioners of delinquent and nonentered lands; bond
- 11A-3-35 · Land record in Auditor's office
- 11A-3-36 · Operating fund for land department in Auditor’s office
- 11A-3-36A · Credit card approved form of payment in land department of…
- 11A-3-37 · Disposition of nonentered lands
- 11A-3-38 · Redemption of nonentered or certified lands
- 11A-3-39 · Certificate of redemption issued by Auditor; recordation
- 11A-3-40 · Compulsory redemption at election of Auditor
- 11A-3-41 · Auditor to report redemptions to county officers;…
- 11A-3-42 · Lands subject to sale by Auditor
- 11A-3-43 · Officers to report lands subject to sale
- 11A-3-44 · Auditor to certify list of lands to be sold; lands so…
- 11A-3-45 · Auditor to hold annual auction
- 11A-3-45A · Certain parties barred from participating in public auctions
- 11A-3-46 · Publication of notice of auction
- 11A-3-47 · Redemption prior to sale
- 11A-3-48 · Unsold lands subject to sale without auction or additional…
- 11A-3-48A · Certain parties barred from purchasing unsold lands
- 11A-3-49 · Purchase by owner or deputy commissioner or other officers…
- 11A-3-50 · Receipt to purchaser for purchase price
- 11A-3-51 · Deputy commissioner to report sales to Auditor; Auditor to…
- 11A-3-52 · Duties of purchaser to secure a deed
- 11A-3-53 · Refund to purchaser of payment made at Auditor’s sale where…
- 11A-3-54 · Notice to redeem
- 11A-3-55 · Service of notice
- 11A-3-56 · Redemption from purchase; receipt; list of redemptions;…