Quick answerWest Virginia sells tax lien certificates for unpaid property taxes. Lien buyers can earn 0% to the purchaser under current law — Senate Bill 552 (effective June 10, 2022) eliminated interest on the Auditor tax-sale purchase price, so a redeeming owner repays amounts paid plus statutory fees/costs, not buyer interest. (Pre-SB 552 sheriff sales paid 12% per year / 1% per month under former §§ 11A-3-23, 11A-3-56.). Redemption: No fixed 18-month period under current law (that was the pre-2022 system). Owner may redeem at any time before a tax deed is issued (§ 11A-3-56, as amended); the purchaser must file the list of persons to be served within 120 days of sale (§ 11A-3-52) and the deed may issue after the Auditor serves notice to redeem and the stated redemption deadline (as early as 45 days after notice) passes unredeemed Sales: One State Auditor-conducted sale per county annually, in spring (April-June; all sales before July 1), replacing the former separate sheriff and Auditor sales Governing law: West Virginia Code, Chapter 11A, Article 3 (esp. §§ 11A-3-44, 11A-3-45, 11A-3-52 to 11A-3-56, as amended by 2022 Senate Bill 552).