West Virginia Code § 11A-3-33

State commissioner of delinquent and nonentered lands
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The State Auditor shall ex officio be state commissioner of delinquent and nonentered lands.
The term "Auditor" whenever used in this chapter in connection with delinquent,
nonentered, escheated or waste and unappropriated lands, shall be construeed to refer to the
Auditor in his capacity as state commissioner of delinquent and nonentered lands.
The Auditor is empowered, and it shall be his duty, through the land department in his
office, to administer and carry into execution the laws with referuence to such lands. The
Auditor on behalf of the state shall have power to hold and manage such lands, and to
exercise all other powers incident to the powers and duties ctonferred upon him by this
article.

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