West Virginia Code Chapter 11A. Collection and Enforcement of Property Taxes § 11A-3-33. State commissioner of delinquent and nonentered lands

The state auditor shall ex officio be state commissioner of delinquent and nonentered lands. The term “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.

The auditor is empowered, and it shall be his duty, through the land department in his office, to administer and carry into execution the laws with reference to such lands. The auditor on behalf of the state shall have power to hold and manage such lands, and to exercise all other powers incident to the powers and duties conferred upon him by this article.