SEE WEST VIRGINIA CODE CHAPTER 11A, ARTICLE 3, COLLECTION AND ENFORCEMENT OF PROPERTY TAXES, FOR COMPLETE DETAILS REGARDING THE SALE OF TAX LIENS ON DELINQUENT PROPERTIES.
The Jefferson County Sheriff’s Tax Office holds a tax lien sale every November on those properties where real estate taxes have not been paid. The sale is held in the front of the Courthouse. An auctioneer starts every bid at the amount of taxes, interest and penalty due on each parcel. A tax certificate of sale is issued for each tax lien that is sold. Once the County Clerk’s Office receives a copy of that certificate from the Sheriff’s Office, figures can be given to the land owner for redemption of the property. Usually those figures can be obtained in about 2 weeks, following the sale.
The landowner must contact the County Clerk’s Office at 304-728-3216 or 304-728-3217 to obtain the figures and information required to redeem the property.
The amount to redeem includes: 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, with interest at the rate of one percent from the date of payment; 3. after January first, the year following the sale, an additional $200.00 title exam fee with interest at one percent per month from that date. 4. all additional statutory costs paid by the purchaser.
No tax lien can remain on the property for a period longer than eighteen months after the date of sale. See WV code 11A-3-18.
Before a purchaser can secure a deed on unredeemed tax lien properties that he has purchased, they should review WV code 11a-3-19 for complete details.
One important requirement is that any time after the 31st day of October of the year following the Sheriff’s sale, and on or before the 31st day of December of the same year, the purchaser, his or her heirs or assigns, in order to secure a deed for the real estate subject to the tax lien or liens purchased must do the following:
(1) Prepare a list of names and addresses of those persons to be served with “Notice to Redeem” and request the Clerk of the County Commission to prepare and serve the notice.
(2) Provide the County Clerk's Office with a list of any additional expenses in the form of receipts or other evidence of reasonable legal expenses incurred for the services of any West Virginia attorney who has performed an examination of the title to the real estate and rendered a written opinion and certification thereon.
(3) Deposit with the County Clerk's Office a sum of $ 500.00 to cover the costs of preparing and servicing the notice.
(4) Present the purchaser’s original “Certificate of Sale”, or an order issued by the County Commission where the certificate has been lost or wrongfully withheld from the owner, to the Clerk of the County Commission.
Purchaser must record with the County Clerk's Office any subsequent taxes paid on lands for which they hold a certificate of sale. There is a $2.00 fee per certificate paid to the County Clerk for this recordation. Purchaser must present their original certificate of sale along with the paid tax receipt to the Clerk’s Office. If purchaser does not record those taxes with the County Clerk’s Office and the property is redeemed, they will not be reimbursed for those taxes. See WV code 11a-3-16.
If owner does not redeem property prior to the first day of April of the second year following the Sheriff’s sale, the purchaser can have a deed prepared and delivered to the County Clerk’s Office for recording. This deed must be presented and recorded prior to the expiration of the eighteen month period for which the certificate of sale is valid. See WV code 11a-3-27.
