CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.

ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.

§11A-3-54. Notice to redeem.

Whenever the provisions of §11A-3-52 of this code have been complied with, the Auditor shall thereupon prepare a notice in form or effect as follows:

To __________

You will take notice that __________, the purchaser (or __________, the assignee, heir, or devisee of __________, the purchaser) of the following real estate, __________, (here describe the real estate sold) located in __________, (here name the city, town, or village in which the real estate is situated or, if not within a city, town, or village, give the district and a general description) which was __________ (here put whether the property was returned delinquent or non-entered) in the name of __________, and was sold by the Auditor at the sale for delinquent taxes (or nonentry) on the ___ day of __________, 20 ___, has requested that you be notified that a deed for such real estate shall be made on or after the ___ day of __________, 20 ___, as provided by law, unless before that day you redeem such real estate. The amount you shall have to pay to redeem on the ___ day of __________, 20___ shall be as follows:

Amount equal to the taxes, interest, and charges due on the date of sale, with interest to __________ .......... $__________

Amount of taxes paid on the property, since the sale, with interest to __________ .......... $__________

Amount paid for title examination and preparation of list of those to be served, and for preparation and service of the notice with interest to __________ .......... $__________

Amount paid for other statutory costs (describe) __________ .......... $__________

Total .......... $__________

You may redeem at any time before __________ by paying the above total less any unearned interest.

If the above real estate is your primary residence, you may petition the Auditor to redeem the real estate in not more than three incremental payments that equal the total amount required to redeem the real estate prior to the issuance of the deed described above.

Given under my hand this ___ day of __________, 20 ___.

Auditor

_________________________ County,

State of West Virginia

For preparing this notice, the Auditor shall receive a fee of $10 for the original and two dollars for each copy required. Any costs which must be expended in addition thereto for publication, or service of such notice in the manner provided for serving process commencing a civil action, or for service of process by certified mail, shall be charged by the Auditor. All costs provided by this section shall be included as redemption costs and included in the notice described herein.