West Virginia

West Virginia State Auditor manages delinquent land sales. The Auditor auctions tax liens at the county courthouse within 90 days after certifying the list. If not redeemed by the date in the notice to redeem, the purchaser may get a deed. A purchaser's rights may be assigned by written assignment filed with the Auditor. Statute: WV Code 11A Art.3.

West Virginia's State Auditor sells tax liens on delinquent lands; if the owner does not redeem by the date in the notice to redeem, the purchaser may get a deed. WV Code 11A Art.3.

To redeem, the owner pays the taxes, interest and charges due at the sale plus interest at 1% per month from the sale date. A purchaser's rights may be assigned by written assignment. WV Code 11A Art.3.

El Auditor del Estado de Virginia Occidental gestiona las ventas de tierra en mora. El Auditor subasta gravámenes fiscales en el tribunal del condado dentro de los 90 días después de certificar la lista. Si no se redime antes de la fecha del aviso de redención, el comprador puede obtener una escritura. Los derechos del comprador pueden cederse mediante una cesión escrita presentada ante el Auditor. Estatuto: WV Code 11A Art.3.

El Auditor del Estado de Virginia Occidental vende gravámenes fiscales sobre tierras en mora; si el propietario no redime antes de la fecha del aviso de redención, el comprador puede obtener una escritura (WV Code 11A Art.3).

Para redimir, el propietario paga los impuestos, intereses y cargos adeudados en la venta más un interés del 1% mensual desde la fecha de venta. Los derechos del comprador pueden cederse mediante cesión escrita (WV Code 11A Art.3).

• Interest (1% per month) runs on the taxes, interest and charges due at the sale
  Statute text

  An amount equal to the taxes, interest, and charges due on the date of the sale, with interest thereon at the rate of one percent per month from the date of sale;

• Sheriff sales were repealed; the State Auditor now conducts the sales
  Statute text

  §11A-3-5. Sale by sheriff; immunity; penalty; mandamus. [Repealed.]

Harder for beginners: The redemption deadline is the deed date set in the notice to redeem, not a fixed period.

Within 120 days after the Auditor approves your purchase, you must take the steps to secure a deed, including asking for the notice to redeem.

Más difícil para principiantes: El plazo de redención es la fecha de escritura fijada en el aviso de redención, no un período fijo.

Dentro de los 120 días después de que el Auditor apruebe su compra, debe tomar los pasos para obtener la escritura, incluido pedir el aviso de redención.

• If you miss the 120-day deed steps, you lose the benefits of your purchase
  Statute text

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

• Si no cumple los pasos de 120 días para la escritura, pierde los beneficios de su compra
  Statute text

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

• Confirm the deed date stated in the notice to redeem
  Statute text

  has requested that you be notified that a deed for such real estate shall be made on or after the ___ day of __________, 20 ___, as provided by law, unless before that day you redeem such real estate.

• Ask the State Auditor about lands left unsold at auction, which it may sell without a new auction
  Statute text

  the Auditor may sell the lands without any further public auction or additional advertising of the land

• Confirme la fecha de escritura indicada en el aviso de redención
  Statute text

  has requested that you be notified that a deed for such real estate shall be made on or after the ___ day of __________, 20 ___, as provided by law, unless before that day you redeem such real estate.

• Pregunte al Auditor del Estado por tierras no vendidas en subasta, que puede vender sin nueva subasta
  Statute text

  the Auditor may sell the lands without any further public auction or additional advertising of the land

Platform: State Auditor (auction at the county courthouse)

• Check the State Auditor's certified sale list for your target county
  Statute text

  the Auditor shall certify a list of all lands subject to sale under this article.

• Sales are held within 90 days after the Auditor certifies the list
  Statute text

  shall be sold by him or her at public auction at the courthouse of the county to the highest eligible bidder during the courthouse's normal operating hours on any business working day within 90 days after the Auditor has certified the lands

• Register with the Auditor's office before the auction, or sign a notarized affidavit on sale day
  Statute text

  a potential bidder must register in advance of such public auction with the Auditor's office or complete and execute a notarized affidavit affirming that they meet the requirements set forth in this article on the day of the sale

• Your rights as purchaser may be assigned; the assignee files a written assignment with the Auditor
  Statute text

  If the person requesting preparation and service of the notice is an assignee of the purchaser, he or she shall, at the time of the request, file with the Auditor a written assignment to him or her of the purchaser's rights

Deposit: Pay by check, U.S. currency or money order to the Auditor by close of business on sale day. Confirm with the State Auditor.

Platform: Auditor del Estado (subasta en el tribunal del condado)

• Revise la lista de venta certificada por el Auditor del Estado para su condado objetivo
  Statute text

  the Auditor shall certify a list of all lands subject to sale under this article.

• Las ventas se realizan dentro de los 90 días después de que el Auditor certifica la lista
  Statute text

  shall be sold by him or her at public auction at the courthouse of the county to the highest eligible bidder during the courthouse's normal operating hours on any business working day within 90 days after the Auditor has certified the lands

• Regístrese en la oficina del Auditor antes de la subasta, o firme una declaración jurada notariada el día de la venta
  Statute text

  a potential bidder must register in advance of such public auction with the Auditor's office or complete and execute a notarized affidavit affirming that they meet the requirements set forth in this article on the day of the sale

• Sus derechos como comprador pueden cederse; el cesionario presenta una cesión escrita ante el Auditor
  Statute text

  If the person requesting preparation and service of the notice is an assignee of the purchaser, he or she shall, at the time of the request, file with the Auditor a written assignment to him or her of the purchaser's rights

Depósito: Pague con cheque, efectivo en dólares o giro postal al Auditor antes del cierre del día de la venta. Confirme con el Auditor del Estado.

Yes: Auditor sale of unsold lands without auction

Lands unsold at auction may be sold by the Auditor at a price agreed with the buyer. Ask the State Auditor about unsold lands.

El Auditor puede vender las tierras no vendidas en subasta a un precio acordado con el comprador. Pregunte al Auditor del Estado por tierras no vendidas.

• County courthouse (auction site)
  Statute text

  shall be sold by him or her at public auction at the courthouse of the county to the highest eligible bidder during the courthouse's normal operating hours on any business working day within 90 days after the Auditor has certified the lands

• WV State Auditor
  Statute text

  shall be sold by him or her at public auction at the courthouse of the county to the highest eligible bidder during the courthouse's normal operating hours on any business working day within 90 days after the Auditor has certified the lands

Former owners may claim sale surplus above taxes, interest and costs by filing in circuit court within two years after the sale is confirmed (W. Va. Code § 11A-3-65).