Annual Sheriff's Tax Lien Certification to the WV State Auditor



 If any real estate included in the list published pursuant to the provisions of §11A-3-2 of this code is not redeemed in accordance with §11A-3-4 of this code by October 31 of the year the list was published, the sheriff shall certify the real estate except the sheriff shall include any subsequent taxes due at the time of the list published pursuant to §11A-3-2 of this code to the Auditor for disposition pursuant to §11A-3-44 of this code, subject, however, to the right of redemption provided by §11A-3-38 of this code. The Auditor shall prescribe the form by which the sheriff certifies the property.  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.