West Virginia SB896 establishes conditions under which sheriffs may suspend the sale of tax liens and provides tax exemptions to certain purchasers.

West Virginia SB896 amends the Code of West Virginia to specify when sheriffs may suspend the sale of tax liens. If a property is owned by a tax-exempt organization or entity, including the federal, state, or local government or any political subdivisions, the sheriff must suspend the sale and report the reasons to the county commission and auditor. The bill also provides a tax exemption to certain purchasers and outlines the conditions under which a tax deed becomes conclusive evidence of title acquisition.

West Virginia SB896 establishes conditions under which sheriffs may suspend the sale of tax liens and provides tax exemptions to certain purchasers.

West Virginia SB896 amends the Code of West Virginia to specify when sheriffs may suspend the sale of tax liens. If a property is owned by a tax-exempt organization or entity, including the federal, state, or local government or any political subdivisions, the sheriff must suspend the sale and report the reasons to the county commission and auditor. The bill also provides a tax exemption to certain purchasers and outlines the conditions under which a tax deed becomes conclusive evidence of title acquisition.