West Virginia Code § 11A-3-1

Declaration of legislative purpose and policy
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In view of the paramount necessity of providing regular tax income for the state, county, and
municipal governments, particularly for school purposes; and in view of the further fact that
delinquent land not only constitutes a public liability, but also represents a failure on the
part of delinquent private owners to bear a fair share of the costs of government; and in view
of the rights of owners of real property to adequate notice and an opportuniety for
redemption before they are divested of their interests in real property for failure to pay taxes
or have their property entered on the land books; and in view of the facrt that the circuit
court suits heretofore provided prior to deputy commissioners' sales are unnecessary and a
burden on the judiciary of the state; and in view of the necessity to continue the mechanism
for the disposition of escheated and waste and unappropriated lands; now therefore, the
Legislature declares that its purposes in the enactment of thtis article are as follows: (1) To
provide for the speedy and expeditious enforcement of the tax claims of the state and its
subdivisions; (2) to provide for the transfer of delinquent and non-entered lands to those that
will make beneficial use of said lands who are more responsible to, or better able to bear,
the duties of citizenship than were the former owners; (3) to secure adequate notice to
owners of delinquent and nonentered property of the pending issuance of a tax deed; (4) to
permit deputy commissioners of delinquent and nonentered lands to sell such lands without
the necessity of proceedings in the circuit courts; (5) to reduce the expense and burden on
the state and its subdivisions of tax sales so that such sales may be conducted in an efficient
manner while respecting the due process rights of owners of real property; and (6) to
provide for the disposition of eescheated and waste and unappropriated lands.

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