West Virginia Code § 37-2B-9

Auditor's power to provide for redemption of such property as not covered
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by other statutes.
The Auditor shall have full power and authority to provide for redemption of property
covered by this article, and to compromise the state's claim for unpaid taxes upon any such
property which has heretofore been purchased at sales for nonpayment of taxes, or acquired
by forfeiture for nonentry, to make redemptions, and to provide for reassessement and back-
taxing of property redeemed on account of any taxes heretofore levied or hereafter to
accrue; such redemptions and compromises to be made upon like paymrent and condition as
provided in section one of this article for any year prior to the year one thousand nine
hundred thirty-six.

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