West Virginia HB5162 amends the Code to regulate the sale of tax liens, including suspension conditions and title acquisition by individual.

West Virginia HB5162 amends the Code to regulate the sale of tax liens by adding a new section and modifying existing provisions. The bill allows the sheriff to suspend the sale of a tax lien if the property has been previously conveyed, the tax lien has been sold and not redeemed, the tax lien should not be sold for the stated amount, or the property is owned by a tax-exempt organization. The title acquired by an individual purchaser from a tax deed is quiet title in the real estate and relates back to the date of tax assessment or sale, depending on the reason for sale.

West Virginia HB5162 amends the Code to regulate the sale of tax liens, including suspension conditions and title acquisition by individual.

West Virginia HB5162 amends the Code to regulate the sale of tax liens by adding a new section and modifying existing provisions. The bill allows the sheriff to suspend the sale of a tax lien if the property has been previously conveyed, the tax lien has been sold and not redeemed, the tax lien should not be sold for the stated amount, or the property is owned by a tax-exempt organization. The title acquired by an individual purchaser from a tax deed is quiet title in the real estate and relates back to the date of tax assessment or sale, depending on the reason for sale.