Redeeming Farrell's Home

 

This is a portion of a West Virginia Tax Deed issued following a delinquent property tax sale in Pocahontas County.

Key Transaction Details

• Grantee (Purchaser): Tim Elliott
  
  
• Prior Delinquent Owner: Walter Kelley
  
  
• Purchase / Consideration Price: $22,000.00
  
  
• Certificate of Sale Number: 2022-C-000006
  
  
• Location & Legal Description: Lots B & C, Clover Creek, 2.1 Acres (combined account 03/30-20.2 & 17), Edray District, Pocahontas County, West Virginia
  
  
• Signatory: G. Russell Rollyson, Jr., appointed on behalf of West Virginia State Auditor John B. McCuskey
  
  

Legal Context & Function

• Nature of Conveyance: The deed transfers title of the property from the state/county to the tax sale purchaser after the statutory redemption period expired without the prior owner (or interested lienholders) paying the delinquent taxes.
  
  
• Recitals: The document affirms that statutory notices to redeem were served according to West Virginia law and that the prior owner's right of redemption has formally lapsed.
  
  
• Document Status: The background watermark indicates this image was pulled from an unofficial preview or records lookup service ("Stolen Copy / 2026 Pocahontas County").
  
  

Are you reviewing this document for title clearance, assessing potential redemption challenges, or looking into property tax sale procedures?

In West Virginia, once a tax deed is executed and delivered by the State Auditor, the statutory administrative redemption period has closed. Challenging the conveyance requires filing a civil action in the Circuit Court to set aside the tax deed under W. Va. Code § 11A-4-1 et seq.

Primary Grounds for Setting Aside the Deed

• Defective Notice / Due Process Violation (§ 11A-4-4):
  
  
  • The most common challenge. Under W. Va. Code § 11A-3-55 and the constitutional standard established in Mullane v. Central Hanover Bank and Jones v. Flowers, the purchaser and State Auditor must exercise "reasonably diligent efforts" to serve notice to redeem on all parties with a substantial property interest.
    
    
  • If certified mail was returned unclaimed or undelivered, and no reasonable follow-up steps (such as personal service, posting, or checking alternative addresses) were taken, the deed can be voided for lack of due process.
    
    
• Failure to Notify All Necessary Parties:
  
  
  • Notice must be provided not only to the delinquent owner of record (Walter Kelley) but also to any lienholders, deed of trust beneficiaries, judgment creditors, or co-tenants of record. Omission of any required interested party gives that party standing to challenge the conveyance.
    
    
• Improper Acquisition / Statutory Non-Compliance (§ 11A-4-3):
  
  
  • The deed may be challenged if the purchaser failed to strictly comply with statutory prerequisites under W. Va. Code § 11A-3-52 (such as failing to timely provide the title search or notice list to the State Auditor, or failing to pay the required survey/preparation fees).
    
    
• Prior Payment of Taxes (§ 11A-4-2):
  
  
  • If the taxes were actually paid prior to the sale and the delinquency classification was an administrative or clerical error by the sheriff's tax office, the sale and deed are voidable.
    
    

Procedural Hurdles and Conditions Precedent

• Mandatory Tender of Funds (§ 11A-4-4(b)):
  
  
  • Anyone filing a civil action to set aside the deed must deposit the full redemption amount into an escrow account controlled by the Circuit Clerk as a strict condition precedent before the court allows the suit to proceed.
    
    
• Standard of Proof (§ 11A-4-4(e)):
  
  
  • The challenger must prove by clear and convincing evidence that the purchaser failed to exercise reasonably diligent efforts to provide notice.
    
    
• Reimbursement Requirements (§ 11A-4-4(d)):
  
  
  • If the deed is set aside, the prevailing challenger must reimburse the purchaser for the purchase price, all property taxes paid since delivery of the deed, and statutory interest (12% per annum), alongside allowable statutory costs.
    
    

Next Steps for Evaluation

1. Pull the State Auditor's Case File: Request the complete redemption file for Certificate No. 2022-C-000006 from the West Virginia State Auditor’s County Collections Division.
   
   
2. Review the Title Report: Inspect the list of interested parties submitted by Tim Elliott to verify whether Walter Kelley (or his heirs/lienholders) were properly identified.
   
   
3. Examine Service Receipts: Review the certified mail return receipts (green cards) and affidavits of publication to determine whether service was actually perfected or returned undelivered.