West Virginia’s counties strictly abide by the statutory code outlined in W. Va. Code Chapter 11A when conducting tax lien sales. The sheriff auctions the tax liens, which are freely assignable after purchase. If not redeemed, a purchaser of a tax lien may request a quitclaim deed for the property up to 18 months following the date of sale when the lien expires.

To understand tax lien sales in West Virginia, it is important to understand the statutory code and procedures associated with the sales.