The Auditor shall prepare an original and two copies of the receipt for the purchase money. He or she shall give the original receipt to the purchaser and shall file one copy thereof with the clerk of the county commission and one copy thereof with the sheriff, each of whom shall note the fact of such sale on their respective records of delinquent lands. The heading of the receipt shall be:

Terms Used In West Virginia Code 11A-3-50

  • Auditor: whenever used in this chapter in connection with delinquent, nonentered, escheated or waste and unappropriated lands, shall be construed to refer to the Auditor in his capacity as state commissioner of delinquent and nonentered lands. See West Virginia Code 11A-3-33
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10

Memorandum of real estate sold in the county of __________ on this ___ day of __________, 20 ___, by __________, the Auditor of the State of West Virginia.

Except for the heading, the Auditor shall prescribe the form of the receipt.