Detailed answer — who can get surplus funds and how the process usually works

When a property is sold at a tax foreclosure or sheriff’s sale, the sale proceeds first pay the unpaid taxes, penalties, interest, sale costs, and any prioritized liens required by law. If the sale price exceeds those amounts, the extra money is called “surplus” or an “overage.” Under West Virginia law, surplus funds generally belong to the former owner (or the owner’s estate) and then to certain lienholders or judgment creditors in priority. Heirs or personal representatives of a deceased owner may also be entitled to the surplus.

Step-by-step actions to claim surplus funds

1. Confirm there is a surplus. Contact the county sheriff’s office, county commission, or county clerk/collector where the property was sold and ask whether the sheriff or county is holding surplus funds from the sale. Many counties post tax sale results online or in the local newspaper.
2. Identify who currently holds the funds. In West Virginia the sheriff or county official that conducts the sale normally handles sale proceeds. The office will tell you whether it holds surplus funds or whether funds were turned over to the circuit clerk or county treasury.
3. Gather required documents. Typical documents you will need include:
   • Proof of your identity (government ID).
   • Proof you are the owner or an authorized representative (deed, title history, mortgage records).
   • If the owner is deceased: death certificate and documentation showing you are the personal representative or heir (letters of administration, will and letters testamentary, or probate documents).
   • If you are acting for the owner: a valid power of attorney or court order authorizing you to act.
   • Documentation of your relationship to the deceased owner (birth certificate, family tree, or affidavits if needed).
4. File the claim where required. Counties differ in procedure. Often you will submit a written claim or application with the sheriff, county commission, or circuit court. The sheriff or county office can provide the specific claim form or explain whether you must file a petition in circuit court. If the county has already disbursed funds to lienholders or purchasers, you may need to start a court action to challenge the distribution.
5. Priority rules and competing claims. If others (mortgage lenders, judgment creditors, lienholders) have valid claims that legally outrank the former owner, they may get some or all of the surplus. The sheriff or court follows statutory priority rules when distributing funds. If multiple parties claim the surplus, the typical solution is a court proceeding to determine who is entitled and in what proportion.
6. If the owner is deceased. If your mother passed away, surplus funds are usually estate property. You will likely need to be appointed the personal representative (executor/administrator) in probate to collect funds on behalf of the estate. If a probate estate is open, use your letters testamentary or letters of administration to claim the money. If no probate exists, you may need to open a probate or obtain a court order recognizing you as an heir or legal representative.
7. Time limits and deadlines. Act quickly. There may be statutory deadlines or practical deadlines (counties may return unclaimed funds to a general fund after a period, or other claimants may assert rights). If you delay, you may lose the ability to claim funds or face additional litigation costs.
8. When to go to court. If the county refuses a valid claim or if other claimants contest your right, you may need to file a declaratory action or petition in the circuit court in the county where the sale occurred to recover the surplus. In contested cases, the court will resolve ownership and priority disputes.
9. Get help when needed. If the claim is straightforward, county staff may guide you. If there are competing claims, complex lien priorities, or probate issues, consult a West Virginia attorney experienced in tax sales, real property, or probate law for assistance.

Where to look in West Virginia law and county practice

Tax sale and foreclosure procedures, priorities, and the handling of surplus funds are governed by state statutes and county procedures. For the authoritative text of statutes and to start legal research, use the West Virginia Code hosted by the Legislature: https://code.wvlegislature.gov/. For questions about probate and circuit court procedures, the West Virginia Judiciary site is helpful: https://www.courtswv.gov/.

Helpful Hints — practical tips that speed up a successful claim

• Start at the county sheriff’s office where the tax sale occurred. That office often controls sale proceeds and can tell you if surplus exists and the office to claim from.
• Bring certified copies of the death certificate and letters of administration if the owner is deceased. Counties will generally not release funds to private parties without probate authorization.
• Get a title search or copies of the deed history. That helps show whether your mother was the recorded owner and who else may have an interest.
• If you’re an heir but not the personal representative, consider asking the court to appoint you administrator or have the current personal representative file the claim for the estate.
• Keep thorough copies of all communications, filings, and receipts. A paper trail makes contested claims easier to resolve.
• When the county provides a claim form, fill it out completely and include identified supporting documents to avoid delays.
• If you receive a written denial, ask for the specific legal basis and deadline to appeal. Denials can sometimes be corrected without litigation by supplying missing documents or clarifying facts.
• Be alert for deadlines to reopen probate or to file a lawsuit to recover funds. Courts can impose strict timing rules.
• When in doubt, consult a West Virginia attorney familiar with tax sales and probate. Small amounts may not justify hiring counsel, but legal help is often vital in contested or complex cases.