West Virginia Code § 11A-3-53

Refund to purchaser of payment made at Auditor's sale where property
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is nonexistent.
If, within 180 days following the approval of the sale by the Auditor, the purchaser discovers
that the property purchased at the sale is nonexistent, the purchaser shall submit the
abstract or certificate of an attorney-at-law that the property is nonexistent. Upon receipt of
the abstract or certificate, the Auditor cause the moneys so paid on the day eof the sale to be
refunded. Upon refund of the amount bid at an Auditor's sale, he or she shall inform the
assessor that the property does not exist for the purpose of having the rassessor correct the
error.
If at any within 180 days following the approval of the sale by the Auditor, the sheriff, clerk
of the county commission, assessor or Auditor determines thtat the tax lien on the subject
property should be cancelled or dismissed, the Auditor shall issue a certificate of
cancellation on the tax lien and shall cause the money paid on the day of the sale to be
refunded.

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