West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-3-66
Compensation of Auditor
As compensation for his or her services, the Auditor shall be entitled to a fee of $20 for each item certified by him or her pursuant to §11A-3-44 of this code. In addition thereto he or she shall receive a commission of seven and one half percent and interest on each sale or redemption not to exceed $120.00. A commission received on a sale shall be based on the sale price and a commission received on a redemption shall be based on the total taxes and interest due. Such compensation shall be paid as provided in this article. 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.
Source: view the official text
In this chapter (40 sections)
- 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;…
- 11A-3-57 · Notice of redemption to purchaser; moneys received by sheriff
- 11A-3-58 · Distribution to purchaser
- 11A-3-59 · Deed to purchaser; record
- 11A-3-60 · Compelling service of notice or execution of deed
- 11A-3-61 · One deed for adjoining pieces of real estate within the same…
- 11A-3-62 · Title acquired by individual purchaser
- 11A-3-63 · Effect of irregularity on title acquired by purchaser
- 11A-3-64 · Sheriff to receive proceeds of deputy commissioners' sales…
- 11A-3-65 · Right of former owner to surplus proceeds
- 11A-3-66 · Compensation of Auditor
- 11A-3-67 · Liability of officer failing to perform duty; penalty
- 11A-3-68 · Disposition of lands heretofore purchased by or forfeited to…
- 11A-3-69 · Effect of repeal
- 11A-3-70 · Release of title to, and taxes on, lands on which all taxes…
- 11A-3-71 · Deeds of deputy commissioner conveying coal, oil, gas,…
- 11A-3-72 · Release of taxes and interest
- 11A-3-73 · Release of taxes, interest and charges on land assessed by…
- 11A-3-74 · Severability
- 11A-4-1 · Declaration of legislative purpose
- 11A-4-2 · Right to set aside sale or deed when all taxes paid before…
- 11A-4-3 · Right to set aside deed improperly obtained
- 11A-4-4 · Right to set aside deed when one entitled to notice not…
- 11A-4-5 · On whose behalf suits instituted; decree when deed set aside
- 11A-4-6 · Redemption by persons under disability from purchase by…
- 11A-4-7 · Right of creditor of former owner of escheated land