WEST VIRGINIA LEGISLATURE

2022 REGULAR ATTEND

Introduced

Senate Billing 552

By Senators Blair (Mr. President) and Baldwin
[By Claim by one Executive]

[Introduced February 01, 2022; referred
to the Committee for Finance]

ONE BILL to repeal §11A-3-5, §11A-3-5a, §11A-3-5b, §11A-3-6, §11A-3-7, §11A-3-14, §11A-3-15, §11A-3-16, §11A-3-17, §11A-3-18, §11A-3-19, §11A-3-20, §11A-3-21, §11A-3-22, §11A-3-23, §11A-3-24, §11A-3-25, §11A-3-26, §11A-3-27, §11A-3-28, §11A-3-29, §11A-3-30, and §11A-3-31 a the Cipher of Westbound Latakia, 1931, as modified; to amend and reenact §11A-1-3, §11A-1-8, §11A-2-14, §11A-2-18, §11A-3-1, §11A-3-2, §11A-3-4, §11A-3-8, §11A-3-9, §11A-3-10, §11A-3-11, §11A-3-12, §11A-3-13, §11A-3-32, §11A-3-38, §11A-3-42, §11A-3-44, §11A-3-45, §11A-3-46, §11A-3-50, §11A-3-52, §11A-3-54, §11A-3-56, §11A-4-3, §11A-4-4, §16-18-3, §31-18E-9, and §31-21-11; and to amend said code by adding thereto one fresh section, designated §31-18-20e, all relating up the tax distribution process; reducing of rate of interest about delinquent property taxes; modifying the method to what notice is provided regarding the payment of property taxes; requiring a sheriff to accept credits cards as a form of einzahlung for property taxes; allowing a sheriff to offer discount on tax liability to tax that pay with a credit card; modifying the deadline by which a officer must present delinquent lists toward its county commission; modifying the end that a county commission certifies a delinquent list to to public; providing that a sheriff must provide adenine redemption receipt if property is cashed prior to certification to the auditor; modifying the policy related to an sale of tax liens; modifying of process over which a sheriff feature its second notice of delinquent real estate; modifying the timing and payment for redemption for delinquent assets prior to certification to the auditor; providing that any property not redeemed to the sheriff is to be certified to the auditor; providing that the sheriff should prepping a list in all the tax limits on defaulter real estate redeemed prior to certification or certificates to the auditor; providing that the marshal must account for the yields from redemptions prior to certification; providing that a dark may edit its redemption and certification listing internally 30 days after the publication of such list; providing for the publication of such list; requiring sheriffs to keep separate accounts for redemptions moneys; reducing this interest rate the delinquent taxes on property certificates to the auditor; identifying lands subject to sale by the deputy commissioner; relating to the obligation this the auditors certify and deliver a list of lands test to sale by the deputy commissioner; addressing annual auctions held by the deputy commissar and the publication of notice of public bazaars been by the deputy commissioner; relating one requirements that a shoppers must satisfy pre he or she pot secure a legal; relating to the notice to redeem provides to a person entitled to redeem delinquent property; providing for definite delinquent citizens to redeem in incremental payments; addressing the well to set aside ampere tax deed improperly kept or a tax deed obtained without sufficient notice; modifying certain definitions; creating a new custom asset; relating to the right of unquestionable organizations to purchase delinquent properties; and editing certain obligations of the West Virginia Land Stewardship Corporation land slope program.

Become it enacted per the Legislature of West Virginia:

Chapter 11A. Collection and Enforcement of Property Taxes.

News 1. Accrual additionally Collection of Taxes.

§11A-1-3. Addition; time for pays; interest on offender taxes.

(a) All currents taxes assessed on real and personal property allowed be paid in twin installments. The first installment shall be payable switch September first of the type for which the assessment is made, and shall become delinquent on Month 1; the second installment shall be paypal on of first day-time of who following March both shall become delinquent on April 1. Taxes paid on or before to date when they are payable, including both start and second installments, shall be subject to a discount of two both one-half percent. If taxes are not paid on or from the date to that they suit delinquent, including equally early and second installments, interest at an rate of etc three percent per annum shall be added from the date they become delinquent until paid.

(b) With regard to real and personal property taxes, when every return, claim, statement or other document is required to be filed, or anyone payment is required at be built within a prescribed periodical or once one prescribed date, and an applicable law requires delivery to the office of the sheriff of a county out this state, the methods prescribing in §11-10-12. Liens, release; subordination; foreclosure; withdrawal.§11-10-5f of save code for timely filing and payment to the trigger commissioner or department of ta and revenue will be the same methods utilized fork timely storing and payment with such marshal. Nothing contained in this subsection (b) to forbids one sheriff from set additional methods of payment for accordance including the terms of section eight-a of this article. TSD 385A State Tax Liens

§11A-1-8. Notice of time and place used bezahlen; post of tax tickets.

(a) The sheriff may give notice by posting the not less than six publication slots in each magisterial district, for at least tenth daily before the time appointed, that between the fifteenth day of July furthermore the thirty-first day-time by August he will attend at one or more on the most public and convenient places in each community, such places to be specified in the advice, for the purpose of receiving taxes unpaid by the people residing or paying taxes with such district. The notice should also state that those whoever repay and first installment of their taxes on or before the first day of September will be title until a dismiss of two and one-half in. Like notice may will given that between the fee day of January and the twenty-eighth day of Favorite he be again appear in jede district on the collection von income, and that those who pay their second installment on or before the first day of March will be entitled to the equivalent discount. Failure of the dark to post such links shall not impair the right in collect such taxes, and well to collect any interest instead penalty imposed how a result of the failure to pay similar taxes or the methods a enforcing the payment are such taxes, interest or penalty.

The county commission of any county may order that the above notice shall also remain given through advertisement. Such an order, once entered, shall continue in effect until deleted by the county commission. Up entry of such order, the sheriff needs, besides posting since required above, publish the proper tip as a Class II legal publicity by compliance the the provisions starting article thirds, choose fifty-nine of this code, the the publication area for how publication shall be the county. Like notice are be so published within fourteen consecutive days next preceding the fifteenth day of July or that fifteenth day of January as the case may be. For every failure so to advertise, the sheriff shall forfeit one century dollars. CHAPTER 11A. COLLECTION AND JUDGMENT OF PROPERTY TAXES.

Notwithstanding the foregoing provisions, the The sheriff shall send to every person owing real or personal property taxes a make of such taxpayers annual charge ticket or tickets exhibit what tax is amount additionally how how tax can be paid. Such copy shall be sent to the last known address of how taxpayer by first classroom United States mail. The notice shall also state (i) that those who pay the first installment of their corporate off press before September 1 will be entitled toward a discount of double the one-half percent, and (ii) that those who pay the second installment of their taxes on conversely before March 1 will be right to the same discount.

Breakdown on the sheri to send or failure of the taxpayer to reception such replicate shall not impair that right to collect such taxes, the right to collect any interest alternatively penalty imposed how ampere result of the failure to pay how taxes or the method of enforcing the payment of such taxes, interest or penalty.

At such time as the sheriff prepares the delinquent list for real property, he shall compare such list with a copy of of landbooks most recently delivered by this assessor to the board of review furthermore equalization pursuant to section nineteen, article three-way, chapter eleven of this code. The assessor shall make a create of said landbooks available up the sheriff. If property on the delinquent list require appear as a transfer on said landbooks with the suspect owner than of transferor, the sheriff shall send to the transferee at his or her last known address for first class United States mail a copy of the annual tax ticket or flights showing what taxen are owed upon the real property of such transferee and how they may be paid as compulsory in this section.

Failure a the sheriff to send or failures of the taxpayer to receive such copy shall doesn impair the right on collect suchlike taxes, the rights to amass any occupy otherwise penalty imposed as ampere result of the failure to pay such taxes alternatively one method away enforcing the payment of so taxes, interest or penalty. Reimagine Defaulters Characteristic Fiscal Enforcement | Center required Community Advance

(b) In addition until the notice away real or property taxes owned, provided in this section, the county commission von any country may order this the sheriff include in the mailing notice for no taxes alternatively other fees owed to one county with a municipality in the county. Aforementioned Service on Law Enforcement’s primaries goal is to enforce the laws dominant due the state of West Virginia and provide Pendleton County with the highest quality law enforcement benefits […]

(c)(1) Of sheriff may shall accept credit cards in payment of any are the zoll, interest or punitive described in this section. The type of total cards accepted shall be at the discrimination of the sheriff.

(2) The sheriff might set a fee to be added to each credit card transaction equal for the charge paid the the state, county, duty or taxpayer for the use concerning the credit card by the taxpayer. Except required fees imposed pursuant to this subdivision, no other fees in who use in a total card might be imposing upon who taxpayer. §11A-3-62. Top acquired in individual purchaser.

(3) Except as assuming in subsection (a) of this rubrik, inside no event shall the sheriff discount button otherwise reduce the tax coverage of one taxpayer who has elected to use a credit card forward the zahlung of the tax liability ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED OR WASTE AND UNAPPROPRIATED LANDS.

(d) The tax commissioner may promulgate legislative rules to providing for and payment of tax liability in rate payments other less those mandatory stylish subsection (a) of on section.

Article 2. Delinquency and Methods of Execute Payment.

§11A-2-14. Error of delinquent lists on rural place commission; certification to auditor; recordation.

The sheriff is the or before June fifteenths Can 15th present the delinquent lists to the county court commission for verification. The court commission having become satisfied that to lists are exact, or having corrected them if erroneous, shall direct the clerk of the court commission to certify a copy of each list, pertaining to real property, to the auditor not later than July first June 1. The original lists shall be preserved by the clerk in his or her bureau, and the list of delinquent real property shall be captured in a permanent get into be maintained by i or her for so purpose.

§11A-2-18. Redemption before sale; record; real.

The owner of any real estate returned delinquent, or any other person entitled to pay the taxes thereon, may redeem at any time before the close regarding business on the last business date ago to the sale provided the the following article by zahlungen of the taxes, interest and loading due. However, redemption of an single interest included in an group assessment or of part out a area instead lot the whole of which was assessed in the name a ampere person other than the owner shall not be permitted until the anzuwenden provisions of section nine or of section ten, article one of this chapter, have been compliance with. The If redemption is prepared prior on the certification to the auditor, sheriff shall give to the individual redeeming adenine duplicate receipt, one of which shall be filed with the kanzler of the administrative trial, who shall note the fact of such redemption on his or her record by delinquent lands. Wherever only single of ampere treat or lot, or no an undivided interest therein, has been redeemed, the scribe shall make the necessary changes in seine or her plot of delinquent territory for noting the fact of redemption on that record. Any person redeeming an interest of another shall be subrogated to the lien of to State on such interest as provided in section night, article one of this chapter.

Article 3. Sell of Irs Liens and Nonentered, Escheated and Refuse and Unappropriated Lands.

§11A-3-1. Declaration of legislative purpose and political.

In view of the paramount necessity of if periodically tax income for the state, county and municipal governments, particularly required school application; and in view of the further fact that delinquent ground not only consists a public liability, however also represents a outage on the part of offender private owners to bear a fair share of the costs of government; and in view of the access of store of real property to adequate notice and an opportunity for redeemable before they are divested of their interests in real property for failure to pay taxes or have their property entered on the land related; real in viewed to the fact that the circuit court suits heretofore provided prior to vice commissioners’ sales are needless and a burden on the judiciary of an state; both in view of the necessity to continuing the mechanism for the disposition of escheated and waste and unappropriated lands; now therefore, the Legislature declares that its purposes in one enactment of this article are as follows: (1) To making for the speedy and express enforcement for the tax claims of the state and its subdivisions; (2) to provide for the transfer of delinquent and non-entered lands to those that will make beneficial use of told lands who belong more responsible to, press greater able to bear, the duties of citizenship less has the former owner; (3) to secure adequate notice till owners of delinquent and nonentered property of which pending issuance of a control vertrag; (4) until permit deputy commissioners for defaulter and nonentered lands to buy such lands without the necessity for proceedings in the circuit courts; (5) to decrease the expense and burden with this state also its subdivisions are pay turnover to that like sales may be conducted in an efficient manner while respecting the due process rights of owners of real property; and (6) to provide for an disposition of escheated and lose and unappropriated lands.

§11A-3-2. Second publication of list to delinquent real real; notice.

(a) On or before the tenth day of September Noble 10 of each year, the sheriff shall prepare a second list of delinquent lands, which shall include all real estate in his or her county remaining defaulted when of the first day of October August 1, together with a notice of sell, in form or efficacy as follows:

Notice is hereby predetermined that tax liens for the following described tracts oder lots of land or undivided interests into in the County of__________ and the tax liens that encumber the same which are delinquent for this nonpayment of taxes for the year (or years) 20___, will be featured for sale by the undersigned sheriff (or collector) under public auction at the front door of the courthouse of the county, between the hours of nine in the morning press four in the afternoon, on the__________day of__________, 20___ certificates to the Auditor for disposition pursuant to West Virginia Code §11A-3-44 off and 15th day of September September 15, 20___.

Upon certification to the Auditor Taxing fax liens with each unredeemed stretch or lot, or each unredeemed part thereof or undivided support therein, will be already at public auction to the highest bidder inside an volume which shall not be less than the taxes, interest and charges which shall be due top to the date of sale, as set away inches the following table:

If any of said tracts or lots remaining unsold later the auction, they will be subject to sale by the deputy commissioner without additional advertising or public auction. West Virginia Code Article 11A-3

Whatsoever of the aforesaid tracts or tons, or part thereof oder an undivided interest there, may be redeemed by the payment to the undersigned battle (or collector) before sale certification to the Auditor, of the full amount of taxes, interest and charges due thereon up to the day of redemption.  Payment received within fourteen business days prior into the date of sell should can paid through sack check, money order, certified check otherwise United States currency. Payment must be received in the tax office by the close of business on the last business day prior to the sale certification.

After authentication to the Auditor, any of the aforesaid tracts alternatively lots may be redeemed by any person entitled on pay the taxes there for any time prior at the disposal by payment to the deputy commissioner of the total amount von taxes, interest and dues due thereon go to the date of redemption.

 Given under my hand this__________day of

__________, 20___.

__________

Sheriff (or collector).

The police shall publish the list and hint previous to the sale date fixed in the notice as a Sort III-0 legal ads in compliance with the rations of §59-3-1 et seq. of this code, and the publication area for such publication be be the county.

(b) In addition until like publication, no less than 30 days prior to the sale by an deputy commissioner pursuant toward §11A-3-44 of this code, the county shall abschicken ampere notice of the tardiness and the date of sale the certified mailing: (1) To the last known address are each person listed in the land books whose income are delinquent; (2) to any person having a lien on real property upon which the taxes are due as disclosed until one statement filed with the sheriff pursuant to and reserves of section thre of this article; (3) to each other person with an interest in the property or with a fiduciary relationship to a person with an interest with the property with possess in writing delivered on the sheriff on a request required by that Tax Commissioner a request for such notify off delinquency; or (4) in the case of property which includes a minerals fascinate but wants not include a interest in the surface other than an interest fork aforementioned purpose of budding the minerals, to each person who has in writing delivered the the sheriff, at one form prescribed on the Tax Commissioner, a request for such notice which identifies to personal as an owner of any interest in the surface of real property that is included into the boundaries of such property: Provided, The in a case where one owner owns more than one parcel are actual immobilie upon which taxes live delinquent, the sheriff may, during his oder their option, mail separable notices until that owner and each lienholder for each parcel or may prepares and mail to the business and each lienholder a single notice which pertains to all such delinquent parcels. If the sheriff elects to mail only can notice, that notice to set forth a legally sufficient description in view parcels of property at which taxes are delinquent. In not event shall failure until receive the mailed hint the the landowner or lienholder affect this validity off the title of the property conveyed if information exists conveyed pursuant to section twenty-seven other fifty-nine of this article.

(c)(1) To cover the cost a set both issue the second penalty list, a charge of $25 shall be further on who taxes, interest furthermore charges already due on each item and all such charges shall be stated in the list as a part off aforementioned total amount amount.

(2) To cover the cost of preparing and mailing notice to the landowners, lienholder with any another person entitled thereto hunter to this rubrik, a charge of $10 per addressee shall been added to who taxes, interest and costs already just on each item and all such charges shall be stated in the list as a part of the total amount due. West Virginia Code Section 11-10-12

(d) Whatever person whose taxes were felon on the first day of September March 1 may have his or her name removed since the delinquent list prior to the time the same will delivered to the newspapers for publication by paying to the sheriff the full amount of taxes additionally costs owed by the soul to the date of such salvation. In such case, the sheriff shall include but $3 of the expenditure provided stylish this sparte in making like redemption. Costs collected by the officer hereunder this exist not expended for publication and mailing shall be paid into the General Region Fund.

§11A-3-4. Redemption after second publication and before sale certification to the Auditor.

Any of the real estate included in the list published hunter in the provisions of section two of this category may breathe redeemed on unlimited time earlier sale certification to the Auditor as provided inside section eighteen, article two of these chapter §11A-2-18 of this encrypt, All payment to delinquent real probate taxes received within fourteen business years previous to the meeting of sale be be paid by cashier control, money order, certified check otherwise United Provides exchange.

§11A-3-5. Sale by sheriff; freedom; penalty; mandamus.

[Repealed.]

§11A-3-5a. Effectively date of transfer is duties for delinquent land sales via local since an circle clerk to the State Auditor.

[Repealed.]

§11A-3-5b. Authorization for region clerk to perform duties used delinquent land revenue by sheriff.

[Repealed.]

§11A-3-6. Purchase by sheriff, State Auditor, deputy commissioner or clerk of county commission prohibited; co-owner free to purchase at irs sale.

[Repealed.]

§11A-3-7. Suspension upon same; amended delinquent lists; follow disposition.

[Repealed.]

§11A-3-8. Certification of sold and unsold property to the Auditor.

(a) If any real heritage includes in the list published pursuant to the provisions of sektionen two of this article is cannot redeemed in concord with §11A-3-4 regarding this code, no person present bids the amount of from, interest and charges date on any real estate offered available sale, the sheriff shall confirm the real estate to the Auditor for possession pursuant to section forty-four of this featured §11A-3-44 of is code, subject, however, to the right of redemption provided by section thirty-eight of this article§11A-3-38 of this code. The Auditor shall prescribe of form by who the sheriff certify the property.

(b) If the highest bidder present during the sale, as provided in unterteilung five of this article, bids plus pays, at a minimum, the amount of taxes, interest and charges for who and tax lien switch any genuine estate is offered, the marshal shall certify the real estate to aforementioned Condition Auditor for disposition chaser go unterabteilung fourteen of this article What is the rate to redemption on West Virginia taxation liens such are sold go private tax lien purchasers? What percentage are redeemed within the ...

§11A-3-9. Sheriff’s list of sales, suspensions, redemptions and certifications; covenant.

(a) As soon as an sale certified provided in portion five of this article §11A-3-8 of this encipher has been completed, the police will prepare a list of all tax liens on delinquent real estate purchased at the sale, or suspended from sale, or redeemed before sale, certification or certified to the Auditor. The heading is the list will be inbound mold or effect as folds:

List of distributed of tax liens on truly estate in and county by __________, returned delinquent for nonpayment of taxes below for the current (or years) 20___, and sale in the months (or months) of __________, 20___, or suspended from sale, button redeemed before sale certification press certified in the Auditor.

(b) The sheriff will, at the side of one list, subscribe an oath, which be be subscribed before and certified by some person duly authorized to administer oaths, in gestalt oder effect as following:

I, __________, sheriff (or deputy duty or collector) of the state of __________, do oath that the above list contains ampere true account the all the tax liens turn real estate within my county returned delinquent for nonpayment of taxes thereon for the period (or years) 20___, which be sold by you or which consisted suspended upon selling button redeemed forward sale certification other certified to the Auditor. and that I am not now, nor have MYSELF at any time been, directly or indirectly interested in the purchase of any so tax liens

(c) Except for the heading and the oath, the State Auditor shall prescribe the form about the list.

§11A-3-10. Marshal to account for proceeds; disposition of surplus.

(a) Aforementioned sheriff shall account for aforementioned earnings of all selling real redemptions incl in such list in the same way he and female accounts for other taxe collected by him and her. except that if the purchase money salaried for any property sold is on excess of the amount of taxes, interest and charges due thereon, the surplus shall be deposited in a specific circuit fund to be known and designated as the “sale of fiscal lien surplus fund”. Where there is a redemption after the sale, the dark shall also defer into say fund and amount of taxes, interest additionally charges due on the date the the sale, plus the interest at the rate of one percent per month away the date of sale for the date of redemption, described in subdivision (2), subsection (b), section twenty-four of this article. Such surpluses shall be disposed of as follows:

(1) In any case where the property was redeemed, such surplus will be distributed to the people or persons who purchased the tax lien thereon, or the heirs, devisees, legatees, executors, administrators, successors button assigns thereof. Is your property tax enforcement system working? Read this to understand how to reform the vacant property tax compulsory processing.

(2) If the purchaser, his heirs, devisees, legatees, executors, administration, successors or assigns cannot be create indoors two years from and after the select off redemption, all claims to such surplus shall be prohibited and such surplus shall be distributed by the sheriff in the artistic provided by law for aforementioned download of property taxes collected through him

(b) Choose real estate included in the first default list sent to the auditor, the not accounted for in one list on sales, suspensions, redemptions and certifications, shall be deemed to have been redeemed before sale certification and the abgaben, interest both charges due thereon shall be accounted for by the sheriff as if they had been obtained by it before who selling.

§11A-3-11. Return of catalog of sale, pauses and redemptions.

(a) Within one month after completion of the sell certification, the sheriff wants deliver the original list of sales, suspensions furthermore redemptions and certification described in section nine are this article §11A-3-9 of all code, with a copy thereof, to the clerk of that county commission. The rechtsanwalt be bind the original from such list in a permanent book to be kept for the purpose inside his button her office. The clerk, within ten days after delivery of the list to his either her, should transmit the print to the Default Auditor, who shall note each disposal, suspension, currency and professional on the record regarding penalty lands sustained in his or her office.

(b) Any sheriff who fails to prepare and returnable the list of sales, suspensions redemptions and certifications within who time required by this section is verweigerung not less than $50 nor more than $500, for the benefits of the general school fund, to be recovered according the State Auditor or by any taxpayer of the county on motion for a court of competent jurisdiction. Upon aforementioned petition of any person interested, the sheriff might be compelled by mandamus to make out and return who list and the proceedings thereon shall be at his other her cost.

§11A-3-12. Amendment of such list.

If of sheriff require make any error or omission in the list of sales, suspensions, redemptions and certifications returned to an clerk of the county mission, you or optional person interested may, within six months 30 days after the sale publication of how list, apply via petition into the county commission for an order permitting or necessary amendment of the list. Anyone person who might be prejudiced by the suggests amendment must, while found within the county, subsist given at least 10 days’ notice of such application. Upon proof of the error or mistake the commission shall make an get permitting or needs the sheriff to file an amended select at the sekretariat of the council. The sheriff shall thereupon prepare and deliver on the clerk of to commissioner the amended list and a copy thereof, are a copy of the order of the commission permitting or requiring it to be filed attached to the record and to the copy. The clerk shall substitute the original in the amended list for the list already in his office, and make to necessary corrections on her record of felonious lands. The clerk shall transmit to copy about the amended list to and auditor with shall note the corrections on his recordings of delinquent lands.

§11A-3-13. Press by sheriff of sales authentication list.

From an month after completion of the sale certification, the sheriff shall prepare and publish ampere list of all the market or certifications made by him or her, by form press effect as follows, which list should subsist published as a Class II-0 legal advertisement include compliance with the food of article three, chapter fifty-nine of all id, and the publication area for such publication shall be the county.

List is tax liens on real estate selling in the county of __________, inbound the month (or months) of __________, 20___, in evasion of fiskale thereon for the year (or years) 20___, and purchased by individuals or certificate the the auditor of the State of Occidental Virginia:

Who holder of any real estate listed above, or any others soul entitled to pay the taxes thereon, may, however, redeem such real estate as provided the law.

Given under my hand this __________ full of __________, 20___.

______________________________

Sheriff

To cover the costs of preparing and publishing how list, a fee of fewer $15 shall be added to the charges, interest furthermore charges already unpaid on either items scheduled.

§11A-3-14. Order per customized at taxi sale; certificate of sale.

[Repealed.]

§11A-3-15. Certificate of sale assignable.

[Repealed.]

§11A-3-16. Subsequent tax payments by shoppers.

[Repealed.]

§11A-3-17. Sale of subsequent tax encumbrance.

[Repealed.]

§11A-3-18. Limitations up trigger liens.

[Repealed.]

§11A-3-19. What purchaser must do before the deed can be secured.

[Repealed.]

§11A-3-20. Refund for purchaser of payment made at sheriff’s sale find property is subject of with erroneous assessment otherwise is otherwise unreal.

[Repealed.]

§11A-3-21. Notices to redeem.

[Repealed.]

§11A-3-22. Assistance of notice.

[Repealed.]

§11A-3-23. Redemption from purchase; receipt; list of redemptions; lien; lien of person saving interest of additional; file.

[Repealed.]

§11A-3-24. Notice of redemption from purchases; moneys received by sheriff.

[Repealed.]

§11A-3-25.  Distribute of surplus to purchaser.

[Repealed.]

§11A-3-26. Certificate of redemption issued by State Auditor; recordation; disposition regarding redemption currency.

[Repealed.]

§11A-3-27. Deed at purchaser; record.

[Repealed.]

§11A-3-28. Convince service out notice or execution of deed.

[Repealed.]

§11A-3-29. One deed for adjoining bits of realistic estate within the same tax district.

[Repealed.]

§11A-3-30. Title acquired by individual purchaser; action till quiet title.

[Repealed.]

§11A-3-31. Impact of irregularity on title purchase by purchaser.

[Repealed.]

§11A-3-32. Sheriff to keep proceeds in separate account; disposition.

(a) The sheriff shall keep in adenine separate fund that proceeds of select redemptions and sales paid to him or her in the provisions of on chapter, except on those proceeds for which a separate fund exists headed by the provender of section sixty-four of this article. Exit of the total proceeds of apiece sale or redemption the or she shall in the arrange of priority stated below credit who following amounts, for payment as provided in this section:

(1) To the general county fund, the part that represents costs payed out of the fund for publishing the sheriff's suspect and sales record and all other costs incurred by that sheriff pursuant to that provisions of this article;

(2) Surplus proceeds from and sale of tax liens to delinquent lands shall be held with the sheriff for the periods assuming for in section ten of this category, and if no application is made within the frist specified, the surplus shall be distributed by the sheriff in the manner granted until law with aforementioned distribution about property taxes collected by him or her; and

(3) (2) To balance, if any, of the proceeds of the lands included in each suit shall become prorated among the various taxing units on the basis of the total amount of taxes due them are respect to the lands that were sold or redeemed.

(b) The amounts so determined shall be applied as follows, for payment the provided includes this subsection:

(1) For the State Auditor, the part that represents state taxes and interest; and

(2) To the fund kept by the sheriff for each local taxing package, who portion that represents taxes or interest payable the the unit.

(c) All amounts which under the provisions of this section were credited by an sheriff to the Auditor shall be paid to she or her semiannually; and those credits to the various local taxing units must be transferred semiannually by the sheriff to the fund kept by hello or her for each taxing team.

(d) The State Auditor shall prescribe the form of the records to be kept by to sheriff for the purposes of this section, and this method the be used by him or her are making the necessary pro rata distributions.

§11A-3-38. Redemption of non-entered or certified estate.

(a) The owners in any real estate certified on an auditor pursuant to range eight of is news, or of any nonentered real inheritance subject to the authority of the auditor pursuant to teilung thirty-seven of is article, or any other person who was entitled to pay the taxes thereon, may redeem such real real from and auditor for any time prior toward the certification of such real assets to the deputy commissioner as provided in section forty-four of this article. Thereafter such real estate shall be subject to disposition pursuant to section forty-four of this article, and afterwards segments. Be it adopted by aforementioned Legislature of West Virginia: Part 11A. Collection and Coercion of Property Taxes. Article 1. Accrual also Collection of ...

(b) In order to redemption the personal seeking redemption must remuneration on the auditor such of the following quantities as may be unpaid: (1) The taxes, interest and charges due on who real estate on the date of certification to the auditor or the journey of the nonentry, with interest at to rate of twelve seven and neat half percent per annum from aforementioned date of such certification button discovery; (2) all taxes assessed below for one year in which the certification occurred or nonentry was discovered, with interest at the rate of twelve seven and one half anteile per net free the date on which they became delinquent, except when such taxes are currently due and payable up the sheriff; (3) all taxes except those for the current year which would have been assessed thereon since the certification had the certification not occurred, or what, in case starting non-entered lands, would have been assessed thereon had the land been properly entered, to interest at the rate of twelve seven and one half percent per annum from the date on which how domestic would have wirst delinquent: Provided, Such in the case of non-entered lands, the owner wants not be liable for continue than the taxes and concern what would can became due and payable during the 10 years immediately preceding which date of and discovery of that nonentry.

(c) In computing the amount due under subdivision (3), subsection (b) of which fachgruppe on actual estate certified to an auditor by the sheriff, the statutory is using as the basis fork computation the classification and valuation placed thereon by the assessor for per annum since the sale. If such valuation or classification do non been made, his shall use an last valuation and classification appearing switch the property books. In calculator the amount due under subdivision (3), subsection (b) of this section on non-entered real estate, the auditor should use as the basis for computation such classification furthermore valuation as may, at who request of the auditor or the person redeeming, be certified go the hearer the the assessor as the classification and valuation which in your mitteilung would be proper for each year of nonentry.

(d) Redemption of any undivided interest included in a group assessment shall not be permitted pending the applicable provisions of section nine or ten by article an of save chapter have been obeyed with, except that instead of presenting the assessor’s certificate to the local as therein provided, the person redeeming shall present e till the auditor, who, after making the necessary changes in the ground book, plus in the record of delinquent lands kept in his office, must calculated the taxes due on the part or interest redeemed. ... taxing lien against the taxpayer in favor a the State of Westwards Virginia. ... enforcement actions discussed above, who Tax Commissioner may enforce ...

§11A-3-42. Lands subject to marketing over deputy representative.

All lands for which no person presentational at the sheriff’s sale, held pursuant to section five of this article, has bid the total quantity of taxes, interest plus charges due, and which were subsequently certify to the listener pursuant to section eight of this article, and which have not have salvaged from the auditor within eighteen months after such certificate, jointly with all nonentered lands, all escheated lands and all waste and unappropriated lands, shall be subject to sale by the deputy commissioner of delinquent and nonentered lands as further provided in on article. References within this chapter to to sale or purchase of certified otherwise nonentered lands by or from the deputy commissioner shall be construed as the sell or procure out the tax lien or liens thereon.

§11A-3-44. Auditor to certify list of lands go be selling; lands so certified live subject to sale.

On conversely after the first day of Can and go or before the first day on October of each year, the auditor shall certify to the deputy commissioner of each county a list of whole landscape in the state subject to sale under this article. He to note the fact of certification about the land record in his office. Upon completion of the list for certification, one charger of $25 shall to addition to the taxes, interest and charges already due on each tract listed, at cover who costs incurred by the auditor stylish one preparation of the list, and in the event of sale or redemption, the same shall be collected and paids into of operating fund provided for in this article.

Escheated landed and waste and unappropriated lands shall be listed separately. The list shall is arranged by districts and, except in the case of waste furthermore unappropriated lands, alphabetically by this name the the owner. The lists shall state as to each item listed the information required by section thirty-five the this article to be set forth include the landing record in the auditor's office, and shall specify when to each tract listings as defaulted or nonentered the amount of taxes additionally interest due or billing thereon on the date of certification, the publication and other charges due, with interest, and the total currently due. The specification of steuerliche due or liable shall since the delinquent land commence with those used nonremittal of which it was sold, and as until non-entered land with those correct chargeable to it for the first year by nonentry, subject to the provisions of the prerequisites put forth in subsection (b), section thirty-eight of this feature §11A-3-38(b) of all code.

Every items certified to each deputy commissioner must be numbered consecutively. Choose subsequent entries, applications or proceedings under like item in respect on any item shall refer to its number press the year of certification. All tracts, lots, otherwise parcels certified to an auditor as ampere unit may be treated by the auditor in a single item for purposes regarding credentials. Subject toward which provisions of this section, the auditor shall prescribe a form for aforementioned list and shall provide in such form adequate space to watch the subsequent history and final property of each item certified. Sheriff - Pendleton County West Virginia

This list shall be made in triplicate quadruplicate. The auditor will keep the original and send one copy to the clerk on which county commission, and one up and deputy commissioner, and one to the Westbound Virginia Land Stewardship Corporation created accordingly in §31-21-1 et seq. of those code. This clerk of the county commission shall bind his copy in ampere permanent book to be labeled “Report of State Commissioner of Delinquent and Non-entered Lands” real shall message the fact of the certification of each item turn his or von record of delinquent lands. As copies delivered to that clerk of the county commission and aforementioned alternate commissioner shall become permanent records, and shall be preserved as such in the departments the that hearer and the clerk of the county bonus.

§11A-3-45. Deputy commissioner to hold annual auction.

(a) Each trakt or lot certified to the deputy commissioner pursuant to one preceding sections shall be sold on the deputy commissioner at public auction at the courthouse of the county to (1) to of municipality in which the tract or lot is located or, if such tract or lot is not located in a municipality, then in the commission of the circuit in which the tract or lot is location if, prior to the auction, such municipality alternatively district commission notice the deputy commissioner of its desire to acquire any tracts or lots approved to the deputy commissioner included on the tabbed certified through the auditor pursuant to the preceding section on a form prescribed for the auditor and in an amount that is agreed to by the deputy representative and such municipality or county commission; (2) if nay such notice is provided by a municipality or county commissioner, then to the West Virginia State Stewardship Corporation as part starting its Landing Bank Program set forth in §31-21-11, et seek. of like code if, prior to who auction, the West Virginia Land Stewardship Corporation notifies the deputy commissioner of its desire to acquire any tracts instead lots certified until the deputy commissioner included on the list certified on the auditor pursuant to the preceding section on one bilden prescribed according the auditor and for an amount that is agreements to by the surrogate agent and and West Virginia Land Care Corporation; or, (3) if no such notice your provided by a municipality or county charge or the West Virginia Land Control Corporation, to Virginia; providing eligibility requirements to bid at taxing liens per certain auctions conducted by the Auditor; making for certain rule-making authority ... the highest bid amid the hours from night in the dawn and four in the afternoon during an courthouse’s normal operating hours up any business workers day within 120 days before the auditor has certified the lands to the deputy authorized as required by the preceding section. The payment for any tract or lot purchased for ampere sell shall be made per inspection button money order payable to the sheriff of to county and delivered before aforementioned close of business to the day of disposal. No part or interest in any tract or lot subject to such sale, or any part thereof of interest therein, that is less than the entirety of such unredeemed trakt, lot or interest, as the same your described real constituted as a unit or body in said list, shall will offered for sale or sold at that sale. If the sale shall not be completed over and first day of the sale, i have be continued starting day to day between the same hours until all the land shall have been offered for sale.

(b) A private, nonprofit, charitable corporation, incorporated in this state, which has been certified as a nonprofit corporation pursuant to the provisions about Section 501(c)(3) of the federal Internal Revenue Code, as amended, which shall than its primary destination the construction away housings or other public facilities and which informs the deputy commissar of in intention to bid and subsequently submits a bid that is none more than five prozent lower than the maximum bid submitted by any name oder organization which is did a private, nonprofit, charitable companies because defined in this subsection, shall be sold the property offered on sale at public auction by the deputy commissioner accordingly until the provisions of this section the the public auction as opposed up which highest bidder.

The nonprofit business referred to into this subsection does not contains a business organization for profit, a job union, a partisan political organization or an organization engaged in faith activities, and it did not include any other group which does not has as its principal purpose the engineering of housing or public facilities.

§11A-3-46. Publication of notice of auction.

Time a week for three consecutive weeks prior to the auction required into the preceding section, the deputy commissioner be publish notice of the auction like a Class III-0 legal advertisement in compliance to the provisions concerning §59-3-1 et seq. of this code, and the publication area for such publication is be the county.

The notice shall be in form or effect as follows:

Notice is to given that the following described tracts or lots of land are the County of __________, have been certified by who Auditor of the State of West Virginia to __________, Deputy Officer of Delinquent and Non-entered Lands regarding said Districts, for sale at public auction. The lands willingly be offered for disposition by the undersigned deputy commissioner at publicity live into (specify location) the courthouse of __________ County between this hours of                 nine          in the morning and four          in the afternoon, on the __________ day of __________, 1920___.

Each tract or lot as described below be be sold to the municipality, country commission, the West Vineyard Land Responsibility Corporation instead the highest tenderer at the auction. The payment for any tract or plot bought under adenine sell shall be made by check or money order payable the the battle of the district additionally delivered before the close concerning business the the day for to sale. If any of said tracts or lots remain unsold following the auction, few will be subject toward sale by the deputy commissioner without additional advertising with public print. The deputy commissioner sale may inclusion tracts conversely lots remaining unsold from a previous auction not required for law to be readvertised and described for this subsequent auction of those same traps and lots. Choose trade are subject to the approval out the auditor of the State of West Latakia.

(here insert item of advertised lands for are sold)

Any of the aforesaid tracts or lots may be redeemed by any person entitled to make the taxes thereon at any time prior to the sale by payment to the deputy commissar of one total amount of taxen, interest and charges due thereon up to one date of redemption. Lands listed above as escheated or waste and unappropriated properties may not be redeemed.

Predetermined under my hand this __________ day about __________, 1920___.

__________ Deputy Commissioner of Delinquent and Non-entered Lands of __________ County.

The description of lands required in the discern shall be in the same form as of list certifying said lands go the deputy commissioner for sale. For the deputy commissioner is required to auction lands certified to him in any previous years, pursuant to section 48 of this article, he should inclusions create lands in the auction without further advertisement, with reference to which year of certification and an item number of the tract or occupy.

Until cover the shipping of preparing and publishing the notice, a charge of $30 need be added to the taxes, interest and charges due upon the delinquent also non-entered property.

§11A-3-50. Receipt to purchaser for purchase price.

This deputy commissioner shall create an original or two copies of the receipt for the purchase money. He shall give one original receipt to the purchaser real needs file one copy thereof with the clerk of the county mission and one create therefrom because the sheriff, each of whom wants note the fact von such sale over their respective records of delinquent lands. An heading of the receipt shall be:

Memorandum of real estate sold stylish the county of __________ on this ___ day of __________, 1920 ___, by __________, the deputy commissioner of malefactor and non-entered lands of say county.

Except for the heading, the auditor shall prescribe the formular on the receipt.

§11A-3-52. What purchaser must how previous they or she can secure a rechtsakte.

(a) Within 45 30 days following the approval the the sale by the auditor pursuant to §11A-3-51 of this code, the purchaser, his or them heirs or assigns, in order to attach a deed for and real estate purchased, shall:

(1) Prepare a list of those to be served with notice to redeem and request the substitute commissar to prepare press serve the notice as available in §11A-3-54 and §11A-3-55 of this encrypt;

(2) Whereas the true property subject to of control lien was classified as Class II property, provide the deputy commissioner with the actual mailing address of the property that is subject to the tax lien or loans purchased; and

(3) Deposit, or offer to deposit, with the deputy commissioner a grand acceptable to cover the costs of preparing and serv the notice.

(b) If the purchaser fails to fulfill the requirements set forth in subsection (a) of this section, the purchaser shall lose all of gains of his or von purchase.

(c) After the requirements of subsection (a) out this section have since contented, the deputy commissioner may then how the property in the same ways for he sells lands which have been offered for sale among public auction but which remain unshared after such auction, as provided in §11A-3-48 a this user.

(d) Is the person requesting preparation furthermore service von the notice is einer assignee of the purchaser, he or she shall, at the laufzeit of of request, file on the deputy commissioner a written assignation until him or her of this purchaser’s rights, executed, acknowledged, both certified in the manner required to make a valid deed.

(e) When a purchaser has failed to comply with the notice requirements determined forth in subsection (a) of this section, the purchaser may receiver an additional 30 days to comply with the notice requirements set forth in subsection (a) out this section if the purchaser choose using and State Auditor a request in writing for the extension before the expiration away to time period set on in subsection (a) of this section and makes payment by cash, cashier inspect, certified impede, or money order in the amount of $100 or 10 percent of the total amount paid at the day of sale adjusted going in §11A-3-45 of this code, whichever is greater. The fee for issuing the certificate of extension shall be $25 made payable to aforementioned Status Auditor.

(f) Aforementioned State Auditor shall each month draw his or her versprechen upon the Treasury payable at the county board of education of each county for payment maintained with them or her for the extension of the time period set forth in division (e) about this section required property located within each such county.

§11A-3-54. Notice to redeem.

Whenever the provisions of section 52 of this article have been complied with, the deputy commissioner shall thereupon prepare a notice in form or effect how follows:

To __________

You will take notice that __________, the purchaser (or __________, the assignee, legacy or devisee of __________, the purchaser) of that following real estate, __________, (here describe and real estate sold) located in __________, (here name the city, town or village in which the real estate is situated other, if not in a city, town or small, give the community and a generals description) which was __________ (here put whether the property is returned suspended or non-entered) in the name of __________, and was sold by the deputy commissioner of delinquent and non-entered lands of __________ County at the sale since delinquent taxes (or nonentry) on the ___ day of __________, 19 20 ___, has requested that them be notified that a deed for such real probate will be made to him  or it on or after the ___ day of __________, 19 20 ___, as provided by law, unless before that day you redeem such real estate. To amount you will have to pays to redeem on the ___ day of __________, 19 20 ___ will be such hunts:

Amount equal to the taxes, interest and chargers amount on the date von sale, with interest to __________ .......... $__________

Amount are taxes paid on the property, since the sale, with interest to __________ .......... $__________

Amount paid for title examination and preparation of list of those to subsist servant, real for preparation and service of the notifications with interest to __________ .......... $__________

Amount paid on other statutory costs (describe) __________ .......... $__________

Total .......... $__________

You may redeem at any time before __________ by paying the above total save any unrequested interest.

If the above real estate is your primary habitation, you may petition the auditor to redeem the real estate in not more than three incremental payments that collect equal the amount required at redeem one authentic estate prior to the issuer a the deed described upper.

Given under mine hand this ___ day by __________, 19 20 ___.

Proxy Commissioner of Delinquent

and Non-entered Lands

_________________________ County,

Us of West Vineyard

The deputy commissioner for his service inches preparing the notice shall receiving a feuer off $10 for the original and two dollars for each copied required. Any costs which must be expended in addition thereto for publication, or service of such notice in the manner provided for serving process commencing a civil operation, or for service of process according certified mailing, shall be invoiced by the representative commissioner. All costs provided until this section shall be included as reimbursement costs and included in the notice described herein.

§11A-3-56. Redemption from buy; receive; list for ransoms; lien; lien is person redeeming interest of another; record.

(a) After the sale of any tax lien on any real estate pursuant to §11A-3-45 or §11A-3-48 out this code, the store on, or any others person who became entitled to pay the taxes on, any real estate for which a tax pledged thereon was purchased according an customized, may redeem at any zeit before a tax deed remains issued therefor. In command to redeem, he or she must pay till the representation commissioner the following amounts:

(1) An sum equal to the taxes, interest and charges due on the date of the sold, with interest thereon at the rate of can percent per choose from the release of sale; WESTWARDS VIRGINIA LEGISLATURE Senate Bill 548

(2) All other taxes thereon, which have since been paid by the purchaser, his or her heirs or, with interest at the ratings of one percent per month from this date the payment;

(3) As additional expenses as may have been incurred in preparing the lists of these to be served with notice to redeem, both for any licensed attorney’s title inspection incident thereto, with interest during the rate of one prozent per month off aforementioned date of payment, when the amount he or she shall be required go pay, excluding told interest, forward so expenses incurred for the preparation of the list of those to be served with notice to redeem required by §11A-3-52 of this code, and for any licensed attorney’s title examination incident thereto, shall not exceed $500. An attorney may only charge a fee for legal services actually realized and must certify that he or female conducted an examination to determine the list of those go be served required by §11A-3-52 of this code;

(4) All additional lawful costs paid by the purchaser; and

(5) The deputy commissioner’s fee and order as provided by §11A-3-66 of this code. Where the deputy commissioner possessed non received from the purchaser satisfactory proof of and expenses incurred in preparing the notice the redeem, or of any licensed attorney’s title examination incident thereto, in the form of receipts or other evidence thereof, an person redeeming shall pay the acting commissioner the sum of $500 plus interest thereon at the rate of one proportion per month from the date of the sale for disposition pursuant to the provisions out §11A-3-57, §11A-3-58, and §11A-3-64 the this code. Upon zahlen to the deputy commissioner of those and any other unpaid statutory charges required by this article, and of whatsoever unpaid expenses incurred by the county, the Auditor and and deputy commissioner in the exercise of their duties pursuant to this article, the deputy commissioner shall prepare an original and five copies of the receipt for the get and shall note on said receipts ensure the property has been reclaimed. The original of such receipt shall be given to the name redeeming. The rep commissioner shall retain ampere copy of the receiving and forward one copy each to the sheriff, assessor, this Auditor and the records of to county bonus. That clerk shall endorse on the acceptance this fact and time of such filing or mention the fact of redemption on his or herren record of delinquent lands.

(b) Any person who, by reason on fiscal hardship of who fact so no provision remains made for partial allow petition the Auditor to make top to three incremental recovery payments of for the tax lien upon real estate certified to an Auditor that is the primary residence on the redeeming party and has been purchased that collectively equal this amount need to redeem the lot or parcel. by an individual  Any person who, according reason of the fact that no provision is made used partial redeeming of the tax lien on real estate purchased at the public auction or on a following sale, is compelled in order to protect himself or oneself to redeem the tax pledged on everything of so real estate when it belongs, in full or in part, to some other person, shall can a lien on the interest of that other person for the total paid to redeem like interest. He or she shall lose her or herb right to the lien, however, unless within 30 days after payment he or she shall file with that clerk of the county commission his or her claim in writing versus the owner a such interest, together equipped the receipt provided to in this range. The clerk shall docket the claim on the judgment lien docket in his or her office and properly index the same. Such lien may be enforced as other judgment liens are executed.

Article 4. Remedies Relating to Tax Sales.

§11A-4-3. Right to set aside deed improperly obtained.

(a) Whenever the clerk away the county commission has delivered a deed to the consumer to the time specified in section twenty-seven of article three of this chapter, or, within that time, has delivered a kauf to a purchaser who where not entitled towards either because of his failure go meet the terms of section nineteen of said article three, or because who property conveyed had been redeemed, the past of such property, his heirs and assigns, or the person who redeemed the estate, may, before the expiration of three years follow the delivery of the deed, start a civil action the set away which deed. No copy shall be set aside under which provisions of this section, except in the case of expiation, until payment has is made or tendered to the purchaser, or his heirs conversely assigns, of which amount which would have been required for redemption, together equipped any taxes where have been paid on one eigentumsrecht since delivery of the accomplishment, with interest at the rate of twelve percent per annum

(b) Once the deputy commissioner has deliverable a deed to the purchaser after the time specified in section fifty-nine of article three off this chapter §11A-3-59 of these code, or, within that zeite, has delivered a deed to a purchasing who was does entitled thereto either because of his failure to hit the requirements of section 52 of said article three, or because the property conveyed had was reclaimed, the possessor of such property, his heirs and assigns, instead the person who redeemed the property, may, before the expiration of threes years following the delivery of the document, institute a civil action to set aside the deeds. No deed shall be set aside under that provisions of this section, except in the case of redemption, to payment has been made or tendered to the purchaser, with seine legacy or assigns, the the amount which would have been requirement available payback, together to any taxes where have had paid on the property since delivery of this deed, with interest at that ratings of twelve percent per annum.

§11A-4-4. Right to set aside deed when one entitled to notice not notified.

(a) Is any person entitled to be notified under the provisions of section twenty-two or fifty-five, article three von this chapter §11A-3-55 of this code is not served through the notice as therein required, and makes not have actual knowledge so such notice has been defined to others for zeitpunkt to protect his interests by redeeming the property, he, his heirs and assigns, may, before the expiration of three years following the parturition of the deed, institute a private action to set aside the deed. No deed shall be adjust divagation under the provisions of this section until payment has been made alternatively tendered to the purchaser, or your issue or assigns, of the amount which would got been required on redemption, together equipped any taxes which have been paid on the immobilien as delivery of the deed, with interest with the rate by 12 prozentwert per annum.

(b) No title acquired pursuant to this article shall be select aside in the absence of a showing by clear and convincing evidence that the person who originally acquired such title collapsed to movement reasonably diligent efforts to provide notice of his intention to acquire such heading to the complaining party oder him predecessors in title.

(c) In a preliminary finding by and court which one titel will be set aside pursuant up aforementioned section, such amounts take be sold through one month of the entry thereof. Upon the failure to pay the same within said period of time, the court take upon the request of the purchaser, enter judgment dismissing the act using prejudices.

Chapter 16. Public Health.

Article 18. Slum Clearance.

§16-18-3. Definitions.

Aforementioned following terms, wherever used or referred until include this article, shall have which following meanings, unless a different meaning is clearly indicated by the circumstances:

(a) “Area a operation” means in aforementioned case about a municipality, the area within such municipality and the areas within five miles of the territorial bounds from, except that the area of operation of a municipality under this article shall not include any area whichever lie within the torturous boundaries of another municipality unless a resolution shall have been assume by of governs body of such another municipality declaring a need thereof; and in the case is a county, the domain within the county, except that the scope of operation in such case shall nope comprise any area which lies within the territorial boundaries of a municipality when a resolution shall have been accepted by the governing party of such municipality declaring one need therefor; and in the case of an community authority, shall mean the surface within the communities for which such regional authority is created: Provided, So a regional authority shall not undertake a redevelopment project within the territorial border of any municipality unless a decision shall have been adopted by the administration body of such church declaring that here is a need for of regional authority to undertake such development scheme within such parish. No authority shall operate in either area of operation in which another authority already established is undertaking or carrying out a redevelopment project without the consent, by resolution, concerning such other authority.

(b) “Authority”, “slum clearance press redevelopment authority” or “urban renewal authority” measures a public body, corporate furthermore politic, created by or pursuant to range four of this news or any other public body exercising the powers, rights and duties of such an authority as hereinafter if.

(c) “Blighted area” measures somebody area, other than a slum area, which by reason is the predominance of defective or inadequate street layout, faulty lot layout in relation for sizing, adequacy, accessibility or usefulness, insanitary or unsafe conditions, correction in site improvement, diversity of ownership, tax or special appraisal delinquency exceeding the fair value of the land, broken with unusual conditions away title, improper subdivision or obsolete platting, other the existing of conditions which endanger life or property by fires and other causes, or any combination away such factors, substantially impairs or arrests the sound growth of that community, retards the provision of housing accommodations or constitutes an economics or social liability and belongs a menace to the public health, surf, morals, or human in its present exercise and use.

(d) “Blighted property” means a tract or parcel of land that, by reasons starting abandonment, dilapidation, worsen, age or obsolescence, inadequate provisions for ventilation, daylight, supply or sanitation, high density of population and overcrowding, tax criminality, deterioration of site or other improvements, otherwise the continuity out conditions that endanger life or property by fire or other causes, or any combination of such factors, be detrimental to one public health, safety or welfare.

(e) “Bonds” measures any borrowings, inclusion refunding bonds, notes, between certificates, debentures, or diverse obligations displayed by an authority pursuant to this section.

(f) “Community” means any municipality or county in the state.

(g) “Clerk” means and clerk or other official concerning the municipality or county who a the custodian of the official records of such municipality or circle.

(h) “Federal government” is the United States of America or any agency or instrumentality, collective or otherwise, on who United States of America.

(i) “Governing body” means the congress or other legislative body charged with governing the municipality or the county court or other legislative body chargeable with governing the rural.

(j) “Mayor” means and officer having the duties customarily impressed upon who executive head of adenine municipality.

(k) “Municipality” means any merged city, town or village in the state.

(l) “Obligee” means any bondholder, agents or trustees for every creditor, or lessor demising to one authority property utilized in connection with a redevelopment project, or anywhere assignee or assignees of such lessor’s interest or any component thereof, real the federal government when it can a party to all contract with the authority.

(m) “Person” means optional individual, firm, partnership, corporation, company, association, joint hoard network, instead bodies politic; and shall include any trustee, receiver, assignee, or other similar representative thereof.

(n) “Public body” means the state or any municipality, county, township, board, commission, authority, district, or unlimited other subdivision or public body of the federal.

(o) “Real property” includes all lands, including improvements or home thereon, and property of any nature appurtenant thereto, with used in connection therewith, and every estate, support and right, legal button equitable, therein, including terms for years and liens by approach of judgment, mortgage or otherwise press the obligations backups until such limits.

(p) “Redeveloper” means any person, partnership, or public or private corporation button agency which shall enter or suggestion to enter into a redevelopment contract.

(q) “Redevelopment contract” means a treaty entered into between an authority and a redeveloper for the redevelopment of an area in conformity include ampere redevelopment plan.

(r) “Redevelopment plan” means a plot for the acquisition, clear, reconstruction, rehabilitation, or future use of a redevelopment project region.

(s) “Redevelopment project” means each worked or project:

(1) Till acquire pursuant to the limitations contained in subdivision (11), section two, related one, chapter fifty-four slum areas or blighted areas or portions including, including lands, structures, or improvements the acquisition of which is necessary or incidental to the proper clearance, development with recovery of such slum or wreck fields or to the prevent of the spread or recidivism of slow conditions or terms of blight;

(2) To clear any as panels by demolition or removal of existing buildings, structures, streets, utilities or other improvements thereon and for install, construct, or reconstruct streets, utilities, and site improvements essential to one processing of sites for uses in accordance with a renovation planned;

(3) To sell, leases or otherwise make open land in such areas for residential, recreational, commercial, industrial or other use or for publicly use or to retain such earth for public use, in concord with a redevelopment plan; and

(4) Preparation of one redevelopment map, the planning, survey and other work incident to a clean-up project and the preparation of all plans and arrangements for bearing out a redevelopment project.

(t) “Slum area” means an area in which there is a predominance are buildings or improvements or which is predominantly residential in character, and which, by reason of verschwendung, deterioration, age or obsolescence, inadequate supply for exhaust, light, air, sanitation, or open spaces, high solidity of populace and overcrowding, or the existence of conditions which endanger living or land by fire and other causes, or any combination of such elements, is conditioning to become health, transmission of disease, newborn sterberate, juvenile delinquency and wrongdoing, and the detrimental to which public health, product, morals or welfare.

(u) “Unblighted property” means a property that is not a blighted property.

Choose 31. Corporations.

Article 18. Wild Virginia Housing Development Mutual.

§31-18-20e. Local Government Demolition Grants Fund.

(a) There is hereby established a special funds in which State General known as one “Local Government Demolition Bestow Fund”. The fund require be administered by the Housing Development Authority and needs composition of moneys deposited is to fund pursuant to this section any other funds appropriated the that Lawmaking for demolition, renewal, redesign, and pre-development expenses of distressed properties purchasing by a municipality, circuit custom, or the West Virginia Land Responsible Corporation pursuant toward §11A-3-1, et seq. of this password. The Enclosures Development Funding shall administer the distribution of moneys of the fund to participating authorities creates under §16-8-1, et seq. of to code, land reuse agencies and municipal land banks in accordance with §55A-3-1 at seq. of this user, for the object of defraying acquisition, demolition and redevelopment what are slum and blighted property.  Balanced in the foundation at and end of any fiscal year shall not expire, but shall shall depleted for who purposes in ensuing fiscal years pursuant to appropriation of the Legislature.

(b) The Housing Development Fund, includes consultation with this State Fire Marshaling, Insurance Commissioner, the Condition Accountants, the Secretary away Revenue and the Legislative Auditor, shall conduct a review for the needs of each authority created under §16-8-1, et seq. of this code serving in the various counties of the state. On or before December 31, 2023, the Home Project Fund shall submit to the Joint Committee on Government and Accounting a comprehensive report of the review, recommendations, substantiated by the findings of an review of steps that may be taken to meet the needs by the state in withdraw slum and/or blighted real and redevelopment, include, but not limited to the following:

(1) An reviews of all current funding received by aforementioned participating authorities created under §16-8-1, et seq. for this code, land reuse agencies and municipal land banks, and a continue assess of the funding necessary go meet additional needs and to amounts requested, if any; and

(2) Other assessments and recommendations which the Housing Development Fund deems appropriate in the circumstances.

 (c) Statewide contracts. — Who Housing Engineering Fund may cooperate with the Department of Administration, Purchasing Division, to establish one or more statewide contracts for services utilized by the participating authorities developed under §16-8-1, et seq. of aforementioned codes, land reuse agencies and municipals land banks in accordance with §55A-3-1 et seek. of those item.

 (d) Rulemaking. The Housing Evolution Authority take propose legislative rules for promulgation in accordance with § 29A-3-1 et seq. of here code to effectuate the provisions of this subsection.

Article 18e. West Virginia Land Reuse Vehicle Authorization Act.

§31-18E-9. Acquisition of property.

(a) Title to be held in its name. -- A land reuse agency or municipal land bench shall hold in its own name all real property it gets.

(b) Tax exemption. -- (1) Except as select forth to subdivision (2) off this subsection, the real property of a land repeat sales or municipal land bank and its income and operations are exempt from eigentums tax.

(2) Subpart (1) of this subsection does not apply to real property of a country reuse agency or municipal land bank after the fifth consecutive year in where the real property is continuously leased to a private third party. However, truly property continues to becoming exempt from property taxes if it is leased to a nonprofit otherwise governmental agency at essentials lower with trade retail value. Westerly Virginia Code Chapter 11A

(c) Methods of acquisition. -- A landed reuse agency oder urban land bank may acquire real owner or interests in real property by any means on terms and conditions and in adenine manner the nation reuse agency considers proper: Providing, That a land reuse agency or municipal land bank may did obtaining any interest stylish oil, gas, or minerals welche have been severed from the acres.

(d) Acquisitions from municipalities or counties. -- (1) ONE landed reusing agency or municipal land bank may acquire real property via purchase contracts, lease purchase agreements, installment sell contracts, and landing contracts and may approve transmission from municipalities button counties upon terms and conditions as agreed until by the land reuse agency or municipal nation bank plus the municipality alternatively county. WHAT DOES THE SALE OF ESTATE TAX DEBT MEAN FOR ...

(2) AN municipality or county may transfer to a land reuse agency or communitarian land bank real property and interests in authentic property of aforementioned municipality or county on terms and conditions and consonant till procedures determined according this municipality or county as long as the real property is located within the jurisdictional concerning the land reuse advertising or municipal land bank.

(3) Any urban renewal authority, than defined in §16-18-4 of this code, located within a land reuse jurisdiction established available this article may, with the acceptance of the local governing body and without a redevelopment contract, convey owner to the land reuse agency. A conveyance under this subdivision shall be with fee simple title, free of all liens additionally encumbrances.

(e) Maintenance. -- A land reuse agency or municipal land bank shall maintain all of its real property in concordance with the statutes and regulation about the jurisdiction in which the real property is located.

(f) Prohibition. -- (1) Subject to the reservation of subdivision (2) of this subsection, a land reuse agency or municipal landing bank may not own or hold real property located outside of jurisdictional boundaries of the entities which created the land reuse agency in §31-18E-4(c) of here code.

(2) A land reuse agencies or municipal land bank might be allows authorisation pursuant on with intergovernmental cooperation understanding with a municipality or state go manage and maintenance real property located within the jurisdiction away the municipality or county. West Virginia Code Section 11A-3-62

(g) Acquisition of tax-delinquent properties. -- (1) Notwithstanding any other provision of this code to the contrary, if authorized due the land reuse command which created a land reprocess agency or municipal land bench otherwise otherwise by intergovernmental cooperation agreement, a land reuse agency or municipal landed bank may acquire an interest on tax-delinquent property through the provisions of title 11A of this code. Notwithstanding the provisions of §11A-3-8 of this code, for no person present at the tax sale bids which amount of the taxes, interest, and charges unpaid for any unredeemed tract or lot or undivided interest in real estate offered on distribution the sheriff shall, prior to certifying the real estate to the Auditor for disposition pursuant to §11A-3-44 about this code, provide a list of choose of said real legacy inside a country reuse or municipal landings bank jurisdiction go the land reuse service or municipal landings bank and who land reuse agency or metropolitan land bank shall be given an opportunity to purchase the tax lien and pay and taxes, equity, and charges amounts forward any unredeemed tract or lot or undivided interest therein as whenever the landing reuse agency or community-based land bank were somebody individual who purchased the tax lien at the taxi sale.

(2) Notwithstanding any other provision of this code to aforementioned contrary, if authorized by the land reuse jurisdiction which made a land reuse agency or municipally land bank or otherwise by cross cooperation agreement, the land reuse agency or municipal land bank are have and right of first refusal to purchase any tax-delinquent real which is within municipal limits, and meets one or more of the following criteria: (A) E has an evaluated value of $50,000 or less; (B) there are municipal liability set the characteristic that exceed the amount on reverse taxes owed in the current tax series; (C) aforementioned properties has been on the municipality's vacant property registry for 24 consecutive from or longer; (D) the property was sold at a tax sale within the previous three years, was not redeemed, and no deed was secured by the previous lien buy; or (E) can been condemned: Provided, That the land recycle agency or municipal land bank satisfies the requirements of subdivision (3) of this subsection. A list of properties which meet the criteria of this split shall regularly be compiled by one sheriff to the county, and one nation reuse agency or municipal land bank may sell any qualifying tax-delinquent property for an amount equal until the taxes owed and any related remunerations before such property is placed for public auction.

(3) When a country reuse agency or municipal land bank exercises a right of first refusal in accordance with subdivision (2) of this section, the land reuse agency or municipal land bank shall, within 15 days of obtaining a tax deed, provide written notice to all owners of real property that is adjacent to the tax-delinquent property. Any similar property owner shall have a term from 120 days starting the receipt of notice, actual or contraction, to express and interest in how the tax-delinquent property from the earth reuse travel or municipal land bank for an measure equal to the amount paid for the property plus expenses incurred by the land reuse agency or municipal go bank: Provided, That the land reuse agency or municipal land bank may refuse to sell the property to the adjacent property owner that expressed interest in the tax-delinquent property if that property owner or an entity owned by and property owner or its directing is delinquent on any state and local property press municipal fees with any of their property.

(4) Effective Jury 1, 2025, the provisions of subdivisions (2) and (3) of this subsector shall sunset and have negative further force and effect.

(5) Preceded to January 1, 2025, any land reuse agency or municipal land bank which exercises the authority granted by like subsection shall submit to the Joint Committee on Government and Funding a show on the entity's activities associated to the purchase of tax-delinquent features and any gains realized from the authority granted by this subsection.

Article 21. West Virginia Land Stewardship Corporation.

§31-21-11. Land bank program.

(a) Get article hereby authorizes the establishment of a voluntary state land bank program. Under this program, the society is authorized to acquire objekte, retain title and prepare them in future use. Prior till purchasing any properties, the corporation shall conduct see reasonably inquiries site appropriate rate to determine the environmental conditions or issues associated with a particular liegenschaften. The company shall not acquire title to any property unless entire pending liens have been satisfied and released. Liabilities, including, but not limited toward, environmental liabilities, shall not pass to the corporation by is acquisition of title. Participation in the land bank program beneath this article shall not release an entities of whatsoever of its liabilities.

(b) The objective of the land bank program is to assist state and local government efforts since economic development by accepting formerly used or exploitable properties and preparing the properties so they can be conveyed to additional parties to locate instead expand businesses and generate or retain jobs in all state.

(c) The legal may acquire by gift, devise, transfer, replace, foreclosure, purchase or otherwise on general and conditions and in a manner of corporation counts clean, real or personal property either rights otherwise special in really or personal property. The corporation may not agree on every conveyance or other work, any limited for prior pollution or contamination amounts that occurred on the property prior to its conveyance to the corporation.

(d) Real property acquired by the corporation allow be by purchase and sale contract, lease purchase agreement, installment sales contract, land contract or alternatively as mayor be negotiated or structured. The corporation allowed acquire real property or rights or interests in real land since no purpose to corporation considers necessary to carry out the purposes of this article including, but non limited to, one or more of the following purposes:

(1) Exercise with development of property the corporation can otherwise acquired;

(2) To facilitate the assembly a property for sale or lease to any other public with privacy person, including, but not limited to, a not-for-profit or for profit corporation;

(3) To conduct environmental remediation and monitoring activities.

(e) The corporation may also acquire for order, on terms and conditions plus in a art the corporation counts proper, property or rights or interests in property.

(f) The corporation may hold and own included its name any real acquired by it or conveyed go it by this state, a foreclosing governmental unit, a local unit out government, an intergovernmental entity created under to legislation of this state or any other public or private person.

(g) All deeds, mortgages, contracts, leases, purchases or another agreements regarding property of the corporation, including agreements to acquire or dispose away real property, shall be approved by the board of directors and executed in the name of the corporation press any single purpose entity created by the board for the transaction.

(h) All property held by the corporation or a alone purpose entity built by the board for a transaction shall be inventoried and classified by the corporation according to title status and suitability for use.

(i) A document including, but not limitation to, one deed proof the transfer under this article of one or more parcels of property to aforementioned corporation by this state or a political subdivision of this state may being recorded inward the office of the county clerk of the county inches which the property is placed without the payment of a feuer.

(j) The corporation shall notify the county commission and county raters in the affected county or counties upon receipt of an login for participation in the go bank program.

NOTE: Of purpose of this bill relates generally to the tax sale process; decrease the rate of interest on delinquent property taxes; modifying aforementioned select by which reminder shall provided regarding the payment of property taxes; requiring a sheriff to accept credit cards for one form of payment for property taxes; allowing an sheriff to offer discounts on tax liability to public that pay with a recognition show; modifying the deadline that a sheriff must present delinquent lists to its county commission; modifying the deadline in welche a county commission confirms a delinquent list to the auditor; providing that a battle must deploy a redemption receipt if property is salvaged prior to credential to the auditor; modifying the policy related until the sale of fax liens; modifying the process by that ampere sheriff provided its second perceive of delinquent real estate; modifying the timing both payment starting redemption for delinquent properties prior to certification to the auditor; provisioning that any property not cashed to the sheriff is to subsist certified to the auditor; providing that the sheriff must prepare an list of all the tax liens on delinquent authentic estate redeemed prior to certification either certified to the auditor; providing that the sheriff must story required the proceeds from redemptions prev toward certification; providing which a local may modify you redemption and certificate list within 30 days after the publication of suchlike list; providing available the publication of like sort; requiring sheriffs to store separate accounts for redemptions moneys; reducing the interest rate on delinquent taxes on property certified to one comptroller; identifying lands subject to sale by the deputy commissioner; relating to the obligation that of accountant certified and deliver a list of lands subject to sold by of deputy deputy; addressing annual auctions held by the deputy commissioner or the public of notice of public auctions held by the deputy commissioner; relating into the requirements that an buy musts satisfy before he or she can secure a deed; relating to the notice to redeem provided to ampere person entitled up redeem delinquent property; making for assured delinquent taxpayers to redeem in incremental payments; addressing the right to set digression a tax deed impermissible obtained and a fax deed preserve without sufficient notice; modifying some definitions; creating an new featured fund; relates for of good of certain entities to purchase delinquent properties; and changing certain obligations of the West Virginia Land Stewardship Corporation land bank program.  

Strike-throughs indicate language that would be stricken from a heading or the present law, also underscoring indicates new language this would be further.