This bill amends the Code of West Virginia to introduce a new section, 11A-3-7, which outlines the conditions under which a sheriff may suspend the sale of tax liens on real estate. The sheriff is required to suspend the sale if it is determined that the property has been previously conveyed, has no current delinquent taxes, has a previously sold tax lien that has not been redeemed, or is owned by a tax-exempt organization, including government entities. The sheriff must report the reasons for the suspension to the county commission, which will then decide whether the tax lien should be sold or not. Importantly, the bill stipulates that a county commission cannot order the sale of a tax lien on government-owned real estate.

Additionally, the bill modifies section 11A-3-62 regarding the title acquired by purchasers of tax liens. It clarifies that the heirs or assigns of the purchaser will acquire all rights, title, and interest in the real estate upon obtaining a deed, unless certain conditions are met, such as the previous owner having their interest separately assessed and taxed. 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. Furthermore, it ensures that government entities will not owe property taxes on real estate acquired after the date of acquisition, and all pre-existing fees and liens will be extinguished upon acquisition.

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