The governing law
West Virginia is a tax lien state with a state-run sale. The county sheriff still bills and collects property taxes and still publishes the delinquent list, but the sheriff no longer holds an auction. Senate Bill 552 repealed the sheriff's tax lien sale and the separate later sale of leftovers, and replaced both with one annual public auction per county conducted by the West Virginia State Auditor at the county courthouse. Bidders buy the tax lien, not a certificate, at a price bid up from the taxes, interest and charges due. The owner may redeem at any time until the Auditor issues a tax deed, and a buyer who follows the notice steps ends up with a quitclaim deed rather than a second auction. The process is governed by chapter 11A, article 3 of the West Virginia Code.
W. Va. Code ch. 11A, art. 3
Read the statuteSale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands
W. Va. Code 11A-1-3
Read the statuteAccrual; time for payment; interest on delinquent taxes
W. Va. Code 11A-3-2
Read the statuteSecond publication of list of delinquent real estate; notice
W. Va. Code 11A-3-8
Read the statuteCertification of property to the Auditor
W. Va. Code 11A-3-44
Read the statuteAuditor to certify list of lands to be sold; lands so certified are subject to sale
W. Va. Code 11A-3-45
Read the statuteAuditor to hold annual auction
W. Va. Code 11A-3-48
Read the statuteUnsold lands subject to sale without auction or additional advertising
W. Va. Code 11A-3-52
Read the statuteDuties of purchaser to secure a deed
W. Va. Code 11A-3-56
Read the statuteRedemption from purchase
W. Va. Code 11A-3-58
Read the statuteDistribution to purchaser
W. Va. Code 11A-3-59
Read the statuteDeed to purchaser; record
W. Va. Code 11A-3-65
Read the statuteRight of former owner to surplus proceeds
Want the mechanics in plain English instead of statute numbers? See how to buy in West Virginia, the redemption period, and the full West Virginia walkthrough.
Statute citations verified Sep 10, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.