Disclaimer: This article is for educational purposes only and does not constitute legal advice.
Detailed Answer
In West Virginia, property taxes attach as a statutory lien on real estate under W. Va. Code § 11A-3-1. This lien secures payment of taxes, penalties, and interest charged against the property.
Simply paying a property tax bill on another person’s land does not automatically grant you an ownership interest. Instead, your payment may create or extinguish a tax lien, but it does not transfer title.
Tax Lien Purchases and Tax Deed Sales
If taxes become delinquent, the county tax commissioner conducts a public sale of tax lien certificates. As a certificate purchaser, you acquire the right to collect the delinquent tax plus interest. If the owner fails to redeem that certificate within the statutory redemption period, you may apply for a tax deed under W. Va. Code § 11A-3-9 and § 11A-3-11. Only after issuance of a tax deed does legal title transfer to you.
Equitable Subrogation for Voluntary Tax Payments
In limited situations, someone who pays property taxes to protect their own mortgage or lien may seek an equitable lien by subrogation. West Virginia courts permit this remedy when a party pays taxes to preserve its priority interest and the owner unjustly benefits. To succeed, you must prove the payment, your intent to protect your lien, and the owner’s unfair enrichment.
Absent a formal tax lien purchase or a successful equitable subrogation claim, your payment of property taxes does not grant you title or an ownership interest in the property. To secure any claim, follow the statutory process and record your interest properly.
Helpful Hints
- Visit your county clerk’s or tax commissioner’s website to view schedules for tax lien sales.
- Review the tax lien provisions in W. Va. Code § 11A-3-1 et seq. to understand lien priorities and sale procedures.
- Consult a qualified attorney before participating in a tax lien or deed sale to protect your rights.
- Keep detailed records of any voluntary tax payments made to protect a mortgage or lien for equitable subrogation purposes.
- Monitor redemption deadlines closely; missing a deadline can forfeit your right to pursue a tax deed.