The bill amends various sections of the West Virginia Code concerning the sale of properties with delinquent tax liens, introducing several key changes to the auction and sale processes. Notably, it shifts the deadline for sheriffs to present delinquent lists to the county commission from May to June 15, with the commission required to certify these lists to the Auditor by July 1. The bill mandates that sheriffs provide certified notices of impending sales to property owners or occupants through personal service prior to the sale. Additionally, it allows the State Auditor to hire private auctioneers for selling tax-delinquent properties and introduces a buyer's fee for successful bids under specific conditions.

Further modifications include an increase in the fee for issuing a certificate of redemption from $20 to $30 and raising the Auditor's charge for certifying a list of lands subject to sale from $25 to $35. The time frame for the Auditor to conduct the annual auction is extended from 90 to 150 days after certification, with provisions for online bidding. The bill also establishes stricter eligibility criteria for potential bidders, requiring proof of registration with the Secretary of State and disqualifying those with prior tax delinquencies or code enforcement violations. It clarifies notice requirements for tax liens and sales, outlines the rights of former owners to claim surplus proceeds, and adjusts the Auditor's compensation structure, ultimately aiming to streamline the auction process while enhancing compliance and accountability.

Statutes affected:
Introduced Version: 11A-2-14, 11A-3-2, 11A-3-39, 11A-3-44, 11A-3-45, 11A-3-46, 11A-3-48, 11A-3-55, 11A-3-65, 11A-3-66
Committee Substitute: 11A-2-14, 11A-3-2, 11A-3-39, 11A-3-44, 11A-3-45, 11A-3-46, 11A-3-48, 11A-3-55, 11A-3-65, 11A-3-66