How payment of back taxes affects ownership and tax sales

When property taxes become delinquent, the county can move toward a tax sale or other collection remedies. If you pay the back taxes before a sale, you usually stop the tax-collection process and preserve the property from being sold for unpaid taxes. That protectiveness is procedural — it prevents the county from selling the property for unpaid taxes — but does not change who is listed as the legal owner on the deed or title records.

If a tax sale has already occurred, West Virginia law provides certain redemption rights (a limited period during which the owner or other entitled persons may redeem the property by paying the sale amount plus fees and interest). Whether payment of taxes before or after a sale gives you enforceable rights depends on timing, who paid, and whether you properly recorded or litigated any claim. For official state legislative materials, see the West Virginia Code and the state tax website for county tax procedures: https://code.wvlegislature.gov/ and https://tax.wv.gov.

Payment does not create title by itself

Ownership of land is established by recorded deeds and court-ordered transfers (for example, by probate). Paying taxes is a factual act that demonstrates an interest and investment in the property, but it does not replace the deed. If your name is not on the deed, you do not become owner simply because you paid delinquent taxes.

Possible legal remedies and practical consequences

• Reimbursement claims: If you paid taxes on someone else’s property (including an estate), you generally can ask for repayment from the legal owner or the estate. If the owner refuses, you may need a written demand and, if still refused, a lawsuit to recover the money as a debt, an equitable lien, or under a constructive/resulting trust theory. Courts examine the facts — whether you paid expecting to be reimbursed, whether you intended to buy the property, and whether the owner allowed you to act.
• Equitable liens and constructive trusts: In some cases a court can impose an equitable lien or constructive trust in favor of a person who paid taxes to protect that payment. That remedy is fact-specific and typically requires court action.
• Quiet title or declaratory judgment: If you believe you have a right to title (for example, through an inheritance not yet reflected in the deed), you may need a quiet title action or declaratory judgment to clear the record and obtain a deed in your name.
• Probate or transfer of title: If the property passed by will or intestacy, the proper permanent fix is to complete probate or follow the applicable estate procedures so the county deed records reflect the heirs. Many issues arise because title was never formally transferred after the decedent’s death.
• Adverse possession and possession-based claims: In limited circumstances, long, open, exclusive possession might give rights under adverse possession rules. These rules are strictly time-based and fact-intensive; paying taxes alone does not satisfy adverse possession requirements.

What to do next — step-by-step actions

1. Confirm the recorded owner: Obtain a copy of the recorded deed and a current title search from the county clerk or recorder where the land is located. County deed records let you see exactly who the legal owner is.
2. Check probate and estate records: Find out whether the decedent’s estate went through probate or whether a deed transferring title to heirs already exists but wasn’t recorded. The county clerk or circuit court probate clerk can help. For recording and business services, see West Virginia Secretary of State: https://sos.wv.gov.
3. Keep documentation: Keep receipts, cancelled checks, and written communications showing you paid the taxes and why you paid them. These records preserve evidence of your intent and payment should you need to pursue reimbursement or equitable relief.
4. Send a written demand: If someone else holds title, send a written demand for repayment or for transfer of deed (if you have the legal right). Keep proof of delivery.
5. Consider recording a claim: In some circumstances an attorney may advise you to record a lis pendens, notice of claim, or other document that warns third parties of your dispute. This is a legal step with consequences; get legal advice first.
6. Consult an attorney: Because outcomes turn on facts (probate status, written agreements, timing of payments, and any tax-sale activity), consult a West Virginia attorney experienced in real property and probate litigation to protect your rights and to pursue title correction or reimbursement.

Timing, costs, and practical realities

Legal actions (probate, quiet title, or suit for reimbursement) take time and incur costs (court fees, attorney fees, title work). If the amount of back taxes is small, weigh the expense of litigation against the recoverable amount. If the property has significant value, correct title quickly to protect your ownership and ability to sell or mortgage the land.

Helpful Hints

• Do not assume payment equals ownership — record title is key.
• Document every payment and the reason you paid (e.g., to protect heirs’ interest).
• Check county tax records to confirm whether a tax sale is pending or completed; act fast to stop a sale or to redeem if a sale already occurred.
• Ask the executor or personal representative of the estate for copies of the will and probate filings.
• Before paying more taxes or making improvements, get a clear written agreement about reimbursement or a transfer of deed.
• Speak with a West Virginia real property or probate attorney when the amount involved, the property value, or the conflict justifies legal help.