Who runs the tax sale in West Virginia?
West Virginia moved its delinquent land sales to the State Auditor's office with Senate Bill 552 in 2022, and older guides still describe a system that no longer exists. Before the change there were two annual sales, one held by the county sheriff and a second by the Auditor for what the sheriff could not sell. Now the sheriff's tax office certifies the list of delinquent real property to the Auditor under W. Va. Code Chapter 11A, and the Auditor's office conducts the sale and handles redemption. For an owner behind on taxes, the county is no longer the office to call. Check the Auditor's current schedule rather than a county page written before 2022.