Annual Sheriff's Tax Lien Sale



West Virginia State Code 11A-2-10 allows the Sheriff to sell Tax Liens on Real Property which has delinquent taxes charged against it. The first legal publication of these properties is conducted in May of each year. The second legal publication of these properties is made again in the following September of each year. These tax liens are sold on an "as is" basis. We make no warranties expressed or implied. Please make note that the Sheriff is selling Tax Liens on these tracts of property and you the purchaser will assume the Tax Lien. The opening bid will be for the amount shown as taxes and fees due. You are required by West Virginia State Code 11A-3-14 to pay the current year taxes due on these properties as well as all Delinquent Taxes on said properties. Certificates of Sale issued by the Sheriff on Tax Liens are good for 18 months from the date of issue. During such time the landowner still has the right to redeem the taxes and fees due. It is very important to note that West Virginia has may provisions to protect the landowner. You as a purchaser do not have the right to assume any ownership rights until a deed is issued to you by the Upshur County Clerk. During this 18 month period, there are certain requirements placed on you as purchasers. A copy of “Obligations of Purchasers” may be obtained below or by contacting the WV State Auditor's Office or by visiting:  http://www.wvsao.gov/. You, the purchaser are responsible for fulfilling the obligations listed in the handout. Failure to follow these requirements could result in the Upshur County Clerk issuing a Certificate of Cancellation for your Tax Lien.

To answer a few questions which have been addressed to our office: You may not do any of the following until you obtain a deed.

You may not cut timber on the property. You may not trespass on the property. The landowner is still the land owner. You may not list it with a real estate agent or any in any other way attempt to sell the property. You may not make any improvements on the property. You may not remove anything from the property. You do not own it. You cannot evict any occupants.

AT THIS TIME OUR OFFICE DOES NOT HAVE A LISTING OF DELINQUENT PROPERTIES IN AN ELECTRONIC FORMAT.  IF YOU WOULD LIKE TO OBTAIN A COPY OF THE FALL PUBLICATION OF DELINQUENT REAL ESTATE, PLEASE CONTACT OUR LOCAL PAPER OR OUR SOFTWARE COMPANY.  THERE WILL BE A CHARGE FOR THIS LIST.

Newspaper: The Record Delta — 304-472-2800 Software Provider: Software Systems, Inc.— 304-292-2568