West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-3-9
Sheriff’s list of redemptions and certifications; oath
# (a)
As soon as the certification provided in §11A-3-8 of this code has been completed, the sheriff shall prepare a list of all tax liens on delinquent real estate redeemed before certification or certified to the Auditor. The heading of the list shall be in form or effect as follows:
List of tax liens on real estate in the county of ____, returned delinquent for nonpayment of taxes thereon for the year (or years) 20___, and redeemed before certification or certified to the Auditor.
# (b)
The sheriff shall, at the foot of the list, subscribe an oath, which shall be subscribed before and certified by some person duly authorized to administer oaths, in form or effect as follows:
I, ____, sheriff (or deputy sheriff or collector) of the county of ____, do swear that the above list contains a true account of all the tax liens on real estate within my county returned delinquent for nonpayment of taxes thereon for the year (or years) 20___, which were redeemed before certification or certified to the Auditor.
# (c)
Except for the heading and the oath, the Auditor shall prescribe the form of the list.
Source: view the official text
In this chapter (40 sections)
- 11A-2-10A · Notice of delinquency
- 11A-2-11 · Delinquent lists; oath
- 11A-2-12 · Penalty for inclusion of taxes paid in delinquent lists
- 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