Bill > HB5162

This bill, relating to the sales of tax liens, introduces provisions that allow a sheriff to suspend the sale of a tax lien on real property under specific circumstances, such as if the property has already been conveyed, the lien was previously sold and not redeemed, the tax amount is incorrect, or the property is exempt from property taxes. When a sale is suspended, the sheriff must notify the county commission and the State Auditor, and the county commission will then decide whether to remove the lien from sale or include it in a future sale. The bill also clarifies that a tax deed serves as conclusive evidence of title acquisition and specifies when that title relates back to, and importantly, it states that if a government entity acquires a tax deed for property exempt from property taxes, all prior tax liens and charges on that property will be extinguished. Additionally, the bill makes minor technical changes to existing law regarding gender-neutral language and references to specific code sections.

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http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5162&year=2026&sessiontype=RS&btype=bill