WV
The investor buys a lien on the property. The owner keeps title and can redeem by paying the lien plus interest or penalty.
Sale type
Tax lien
Redemption
Not documented
Interest / penalty
Flat rate · 1%
Sale timing
Varies
Rules in plain English
Sale type
Tax lien
The investor buys a lien on the property. The owner keeps title and can redeem by paying the lien plus interest or penalty.
W. Va. Code 11A-3-56
“After the sale of any tax lien on any real estate pursuant to §11A-3-45 or §11A-3-48 of this code”official source ↗
Redemption period
Not documented
Not documented
Interest / penalty
Flat rate · 1%
1% flat per month.
W. Va. Code 11A-3-56
“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”official source ↗
Bid method
Highest bid
The parcel or lien goes to the highest bidder at auction.
W. Va. Code 11A-3-45
“shall be sold by him or her at public auction at the courthouse of the county to the highest eligible bidder”official source ↗
Sale schedule
Varies
Sale timing varies by county.
W. Va. Code 11A-3-45
“on any business working day within 90 days after the Auditor has certified the lands as required by §11A-3-44 of this code”official source ↗
Redemption detail
- Base period
- Not documented
- Starts from
- the sale date
- Notice days
- Not documented
- Exceptions
- Not documented
Bidder process
- 01A delinquent tract or lot certified by the Auditor is sold at public auction at the courthouse of the county to the highest eligible bidder during normal operating hours on a business day within 90 days after certification (11A-3-45(a))
- 02Before bidding, register in advance with the Auditor's office or, on the day of the sale, complete and execute a notarized affidavit affirming that you meet the article's requirements; registration follows rules promulgated by the State Auditor's office (11A-3-45(c))
- 03Clear the registration screen: the Auditor may deregister or refuse to register a bidder who failed to pay at a prior auction, is delinquent on real property tax as the most recent owner of record in any county, has code-enforcement noncompliance, is in code-enforcement litigation, or failed a raze-or-repair order within five years (11A-3-45(c)(1)-(5))
- 04If you bid as a domestic or foreign entity defined in chapters 31B, 31D, or 31E, show proof at registration that you properly registered with the Secretary of State's office and are authorized to conduct business in the state (11A-3-45(d))
- 05Confirm you are not barred: citizens of or entities controlled by citizens or governments of a Country of Particular Concern may not participate in the auction (11A-3-45a(a))
- 06Bid at the public auction, where the tract or lot is sold to the highest eligible bidder; if the sale is not completed the first day it continues from day to day (11A-3-45(a))
- 07Pay for your purchase by check, U.S. currency, or money order payable to the Auditor, delivered before the close of business on the day of sale (11A-3-45(a))
- 08Within 120 days after the Auditor approves the sale, prepare the list of persons to be served with notice to redeem, provide the property's mailing address if it was Class II property, and deposit or offer to deposit with the Auditor a sum sufficient to cover the costs of preparing and serving the notice, or you lose all the benefits of your purchase (11A-3-52(a), (b))
- 09The former owner and other interested parties may redeem at any time before a tax deed is issued by paying the Auditor the taxes, interest, and charges due on the date of sale plus one percent per month, additional taxes paid, allowable list/title-examination expenses up to $500, additional statutory costs, and the Auditor's fee (11A-3-56(a))
- Registration
- Yes
- Registration mode
- either
- Registration deadline
- in advance of the public auction with the Auditor's office, or by a notarized affidavit executed on the day of the sale (11A-3-45(c))
- Registration fee
- Not documented
- Deposit required
- Yes
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- in_person
- Payment deadline
- before the close of business on the day of sale (11A-3-45(a))
- Payment methods
- cash, check, credit_card
- Residency required
- Not documented
- A notarized affidavit affirming that the bidder meets the article's requirements, if the bidder did not register in advance with the Auditor's office (11A-3-45(c))
- Proof of registration with the Secretary of State's office and authorization to conduct business in West Virginia, for domestic or foreign entities defined in chapters 31B, 31D, and 31E (11A-3-45(d))
- The Auditor may deregister or refuse to register a bidder who failed to make a payment owed at a prior auction, has a history of noncompliance with county or municipal code enforcement violations, is subject to code-enforcement legal proceedings, or within the preceding five years failed to comply with a valid raze or repair order (11A-3-45(c))
- Citizens of, or entities organized in or controlled by citizens or governments of, any country designated a Country of Particular Concern are ineligible to participate in the Auditor's public auction (11A-3-45a(a))
- A 501(c)(3) nonprofit housing corporation that notifies the Auditor of an intent to bid and bids not more than five percent below the highest bid is sold the property over the highest bidder (11A-3-45(b))
- Citizens of, or entities organized in or controlled by citizens or governments of, a country of particular concern are barred from purchasing unsold lands offered without auction (11A-3-48a(a))
W. Va. Code 11A-3-45(a)
“Each tract or lot certified by the Auditor pursuant to §11A-3-44 of this code 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 as required by §11A-3-44 of this code.”official source ↗
W. Va. Code 11A-3-45(a)
“The payment for any tract or lot purchased at a sale shall be made by check, U. S. currency, or money order payable to the Auditor and delivered before the close of business on the day of sale.”official source ↗
W. Va. Code 11A-3-45(c)
“To attain eligibility to bid at a public auction held pursuant to this section, 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.”official source ↗
W. Va. Code 11A-3-45(c)(2)
“At the time of registration is delinquent in the payment of real property tax, for which registrant is the most recent owner of record, to any county in this state;”official source ↗
W. Va. Code 11A-3-45(d)
“Potential bidders who are domestic or foreign entities as defined in chapters 31B, 31D, and 31E of this code must show proof at the time of their registration that they properly registered with the Secretary of State’s office and are authorized to conduct business in this state.”official source ↗
W. Va. Code 11A-3-45(b)
“A private, nonprofit, charitable corporation, incorporated in this state, which has been certified as a nonprofit corporation pursuant to the provisions of Section 501(c)(3) of the federal Internal Revenue Code, as amended, which has as its principal purpose the construction of housing or other public facilities and which notifies the Auditor of an intention to bid and subsequently submits a bid that is not more than five percent lower than the highest bid submitted by any person or organization which is not a private, nonprofit, charitable corporation as defined in this subsection, shall be sold the property offered for sale at public auction by the Auditor pursuant to the provisions of this section at the public auction as opposed to the highest bidder.”official source ↗
W. Va. Code 11A-3-45a(a)
“Citizens of or entities organized in or controlled by citizens or governments of any country designated as a Country of Particular Concern by the Department of State of the United States of America are ineligible from participating in any public auction held pursuant to §11A-3-45 of this code.”official source ↗
W. Va. Code 11A-3-48a(a)
“Citizens of or entities organized in or controlled by citizens or governments of any country designated as a country of particular concern by the United States Department of State shall be barred from purchasing unsold lands pursuant to §11A-3-48 of this code.”official source ↗
W. Va. Code 11A-3-52(a)
“Within 120 days following the approval of the sale by the Auditor pursuant to §11A-3-51 of this code, the purchaser, his or her heirs or assigns, in order to secure a deed for the real estate purchased, shall:”official source ↗
W. Va. Code 11A-3-52(a)(3)
“Deposit, or offer to deposit, with the Auditor a sum sufficient to cover the costs of preparing and serving the notice.”official source ↗
W. Va. Code 11A-3-52(b)
“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.”official source ↗
W. Va. Code 11A-3-56(a)
“After the sale of any tax lien on any real estate pursuant to §11A-3-45 or §11A-3-48 of this code, the owner of, or any other person who was entitled to pay the taxes on any real estate for which a tax lien thereon was purchased whose interest is not subject to separate assessment, or any person having a lien on such real estate, or on an undivided interest therein, may redeem at any time before a tax deed is issued therefor.”official source ↗
W. Va. Code 11A-3-36a(a)
“The Auditor shall use the State Treasurer’s contracts and system for receiving payment by credit card for all redemption fees, publication fees, delinquent taxes or other charges collected by the Auditor in connection with the operations of the land department.”official source ↗
Notes
Art. 3 'Sale of Tax Liens'; sale conducted between Oct 14 and Nov 23 (11A-3-5); interest 11A-3-56; auction 11A-3-45. Official WV Code. | Prose: lien | 1% per month from date of sale | redeem at any time before tax deed is issued | public auction to the highest eligible bidder | varies (sale within 90 days after Auditor certification)