Mr. Hubbard: WVSTO UP office staff received a second message from you requesting information about unclaimed tax sale overages. The Treasurer’s office does not manage real property tax lien sales and does not have the information you request. In West Virginia, the sale of real property tax liens is managed by the Sheriff. See, W. Va. Code, § 11A-3-1 et seq. See also Tax Office – Kanawha County Sheriff's Office (kanawhasheriff.us). Nevertheless, pursuant to law, a response to your FOIA request is required. Unclaimed property is exempt from disclosure under the WV FOIA pursuant to W.Va. Code §36-8-25 which provides that: “Records of abandoned property kept by the [unclaimed property] administrator are available for inspection and copying only by an owner of such property as to the particular property he or she owns, or by his or her personal representative next of kin, attorney at law or such person entitled to inherit from the owner conducting a legal audit thereof. These records are exempt from the provisions of chapter twenty-nine-b of this code.” If you believe you are the owner of such property, the Claims Department will be able to assist you. We believe we have fully complied with your request and have satisfied the requirements of W.Va. Code §29B-1-1. If you disagree, you may write this Office explaining why you do not believe we have fully complied and ask for further information or documents, or you may seek redress by instituting proceedings for injunctive or declaratory relief in the Circuit Court of Kanawha County, West Virginia. If you need additional assistance with searching for your unclaimed property and filing a claim, please see http://wv.findyourunclaimedproperty.com. Best regards,