CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.

§ 11A-3-50. Receipt to purchaser for purchase price.

The Auditor shall prepare an original and two copies of the receipt for the purchase money. He or she shall give the original receipt to the purchaser and shall file one copy thereof with the clerk of the county commission and one copy thereof with the sheriff, each of whom shall note the fact of such sale on their respective records of delinquent lands. The heading of the receipt shall be:

Memorandum of real estate sold in the county of __________ on this ___ day of __________, 20 ___, by __________, the Auditor of the State of West Virginia.

Except for the heading, the Auditor shall prescribe the form of the receipt.