This bill amends the Code of West Virginia to reform the tax sale process, particularly focusing on enhancing protections for owner-occupied properties while establishing stricter notice requirements for non-owner-occupied properties. Key changes include the elimination of the right to redeem non-owner-occupied properties and the introduction of independent title examinations by approved attorneys or title examiners. The Auditor is mandated to provide notice through multiple methods, including certified mail and public posting, and must record an affidavit confirming compliance with these notice requirements. Additionally, the bill defines "owner-occupied property" and outlines the administrative process for determining this status, with the amendments applying only to tax sales conducted on or after January 1, 2027.

For owner-occupied properties, the bill prevents interest from being charged on certain redemption costs and requires attorneys to provide receipts for their fees. It also allows individuals facing financial hardship to petition for installment payments to redeem their primary residence. In contrast, for non-owner-occupied properties, the bill imposes stricter conditions for setting aside deeds, limiting the timeframe to one year after deed issuance and requiring clear evidence of a constitutional failure of notice. Technical defects are not grounds for disturbing title, and the exclusive remedy for such properties is monetary damages, with no option for redemption or recovery of title. Overall, the legislation aims to streamline the tax lien process while safeguarding the rights of property owners.

Statutes affected:
Introduced Version: 11A-3-52, 11A-3-54, 11A-3-55, 11A-3-56, 11A-3-59, 11A-4-4, 11A-3-54a, 11A-3-54b, 11A-3-54c