The bill amends various sections of the West Virginia Code concerning the sale of properties with delinquent tax liens, primarily adjusting the timelines for the presentation and certification of delinquent lists from May and June to June and July. It mandates that the sheriff's office deliver certified notices of impending sales through personal service to property owners, residents, or occupants, ensuring they are adequately informed before any sale occurs. Additionally, the bill permits the State Auditor to hire a private auctioneer for these sales, stipulating that the highest bidder must pay a 10 percent buyer's fee to the auctioneer under specific conditions.

Further changes include the establishment of new charges for preparing and mailing notices related to delinquent properties and clarifications regarding bidder eligibility at public auctions, particularly disqualifying those with prior tax payment noncompliance or code enforcement violations. The bill also outlines a streamlined process for selling unsold lands without further auction, prioritizing sales to adjacent landowners and municipalities. It introduces a requirement for the Auditor to notify potential buyers and details the rights of former owners to claim surplus proceeds from the sale, specifying the distribution of funds if claims are not made within a two-year timeframe.

Statutes affected:
Introduced Version: 11A-3-44, 11A-3-45, 11A-3-46
Committee Substitute: 11A-2-14, 11A-3-2, 11A-3-44, 11A-3-45, 11A-3-46, 11A-3-55, 11A-3-65
Engrossed Committee Substitute: 11A-2-14, 11A-3-2, 11A-3-44, 11A-3-45, 11A-3-46, 11A-3-55, 11A-3-65