Pub. 10 2019 Issue 1

www.wvbankers.org 14 West Virginia Banker A Refresher on the Sale of Tax Liens in West Virginia: Part Two By Debra Lee Allen, Spilman Thomas & Battle, PLLC In the last issue of West Virginia Banker magazine, we covered the initial stages in the sale and purchase of real property tax liens in West Virginia. This article picks up from issuing a Certificate of Sale by the County Sheriff to the tax lien purchaser, and follows the steps and time periods for final issuance of a tax deed to the tax purchaser. In a later article, we will discuss the grounds and timing for setting aside a tax sale.