This bill amends West Virginia Code 11A-3-2 to enhance the notification process for property owners regarding delinquent taxes. It mandates that, in addition to the existing requirement for the sheriff to publish a list of delinquent properties, the sheriff must also send certified mail notices to the owners of record and to each resident or occupant of the property at least 30 days before the sale of the property due to unpaid taxes. The bill specifies that if notices are not sent to certain parties, they must still be sent to the owners of record and residents or occupants of the property.

Additionally, the bill introduces a charge of $10 per addressee for the cost of mailing these notices, which will be added to the total amount of taxes, interest, and charges due. The bill also clarifies that if a property owner has multiple parcels with delinquent taxes, the sheriff has the option to send separate notices for each parcel or a single notice covering all parcels. The failure to receive the mailed notice will not affect the validity of the property title if it is sold under the relevant code sections.

Statutes affected:
Introduced Version: 11A-3-2