This bill amends the Code of West Virginia by introducing a new section, 11A-3-7, which outlines the circumstances under which a sheriff must suspend the sale of tax liens on real property. The sheriff is required to suspend the sale if it appears that the property has been conveyed by deed with no delinquent taxes, if the tax lien has been previously sold and not redeemed, if the tax amounts are incorrect, or if the property is exempt from ad valorem property taxation. Additionally, the bill grants county commissions the authority to determine whether a tax lien should be sold and mandates that the sheriff notify the county commission and the State Auditor when a tax lien sale is suspended.

The bill also amends section 11A-3-62, clarifying the rights of purchasers of tax liens. It specifies that a tax deed serves as conclusive evidence of title acquisition, with the title relating back to the date of the delinquent taxes or the date of sale for certain conditions. Furthermore, it establishes that properties acquired by government entities exempt from ad valorem property taxation will not be subject to such taxes from the date of acquisition, and all prior tax liens will be extinguished. The language has been updated to ensure clarity regarding the rights of purchasers and the treatment of properties owned by governmental entities.

Statutes affected:
Introduced Version: 11A-3-7, 11A-3-62
Committee Substitute: 11A-3-7, 11A-3-62
Engrossed Committee Substitute: 11A-3-7, 11A-3-62