111. One of our homes in our HOA was up for sale on the court house steps due to delinquent real estate tax but no person bought it, the state now owns it; who pays our required annual assessment then?

The responsibility for payment of the annual assessment rests upon the owner of record.

“The county or state would not own it. The state has the tax lien. The owner has a period of time to redeem or it will go up for sale at the Auditors sale. As far as the HOA fees I do not know. I am sure the state does not pay any HOA fees. It goes to Sheriff’s sale first and if it is not redeemed by the owner after 18 months, it then goes to the auditor’s sale. I know you have heard us say sold to state, but they actually do not take the ownership. They only take possession of the tax lien. The owner still owns the real estate until a tax deed recorded to the new owner.” Angie Banks, Assessor – Jefferson County, WV