The bill amends various sections of the Code of West Virginia concerning the sale of properties with delinquent tax liens, primarily focusing on the auction process and bidder requirements. Key changes include shifting the deadline for presenting delinquent lists to the county commission from May to June 15, and moving the certification of these lists to the Auditor from June to July 1. Additionally, sheriffs are now required to deliver certified notices of impending sales to property owners or occupants through personal service, rather than just by mail. The bill also allows the State Auditor to hire private auctioneers for the sale of tax-delinquent properties, imposing a 10 percent buyer's fee on successful bids under certain conditions, and modifies the payment structure for successful bidders.

Further amendments introduce specific requirements for the auction process, including the form of notice to be provided prior to the auction, which now includes accepted payment methods such as U.S. currency and mandates a single payment to the Auditor. The bill disqualifies certain individuals and entities from participating in the auction, particularly those from countries designated as a Country of Particular Concern by the U.S. Department of State. It also allows for the sale of unsold lands without additional advertising and establishes criteria for disqualifying potential buyers based on their payment history and compliance with code enforcement. Lastly, it ensures that former owners or their heirs can claim surplus proceeds from the sale within two years, with specific allocations if no claims are made.

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