This bill aims to amend and clarify the registration and purchaser requirements for tax-abandoned land auctions and sales conducted by the Auditor in West Virginia. Key changes include the introduction of specific eligibility criteria for potential bidders, such as the requirement to register in advance and the Auditor's authority to deregister individuals based on their payment history, tax delinquency, and compliance with code enforcement violations. Notably, the bill stipulates that potential bidders must show proof of proper registration with the Secretary of State's office if they are domestic or foreign entities. Additionally, the Auditor is granted the power to rescind purchases and refund payments if a buyer is later found to be ineligible.

The bill also addresses the sale of unsold lands, allowing the Auditor to sell these properties without further public auction or advertising, prioritizing adjacent landowners and local municipalities. Similar eligibility criteria apply to potential buyers of unsold lands, ensuring that those with a history of noncompliance or outstanding payments are excluded from purchasing. The Auditor is empowered to establish procedural and interpretive rules to facilitate the implementation of these changes. Overall, the bill seeks to enhance the integrity and efficiency of the tax land auction process in West Virginia.

Statutes affected:
Introduced Version: 11A-3-45, 11A-3-48