This bill amends the Code of West Virginia regarding the sale of tax liens by introducing a new section, 11A-3-7, which outlines the conditions under which a sheriff must suspend the sale of a tax lien on real estate. The sheriff is required to suspend the sale if the property has been previously conveyed by deed with no current delinquent taxes, if the tax lien has been sold previously and not redeemed, if the lien should not be sold for the stated amount, or if the property is owned by a tax-exempt organization or government entity. The county commission must then review the suspension and determine whether the tax lien should be sold, with a specific provision stating that no tax lien on government-owned real estate can be ordered for sale.

Additionally, the bill amends section 11A-3-62, clarifying the rights of individual purchasers of tax liens. It specifies that upon obtaining a deed, the purchaser and their heirs or assigns acquire all rights, title, and interest in the real estate, unless certain conditions apply. The bill also establishes that the tax deed serves as conclusive evidence of title acquisition, with the title relating back to the date of tax assessment or sale, depending on the circumstances. Importantly, it states that government entities will not owe property taxes on real estate after acquisition, and any pre-existing fees, taxes, or liens will be extinguished upon acquisition.

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