2025 Regular Session
SB 835
Decreasing service period for notice of tax lien sales
In Committee
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill aims to shorten the timeframe for providing notice to individuals regarding tax lien sales in West Virginia. Specifically, it reduces the required notice period and decreases the statute of limitations for challenging a tax deed. The bill also clarifies procedures for serving notice, including requirements for serving those not residing in the state and for properties classified as ‘Class II’ property.
Key provisions
- Reduces the notice period for tax lien sales to 15 days instead of 45 days.
- Shortens the timeframe for serving notice to purchasers to 30 days instead of 15 days.
- Decreases the statute of limitations for challenging a tax deed from two years to one year.
- Mandates the Auditor to forward a copy of the notice to the delinquent taxpayer’s last known address, even if the property is classified as ‘Class II’.
- Requires tender of funds for redemption before a court can consider setting aside a deed.
- Establishes a condition precedent for raising a defense regarding notice and diligent efforts in a quiet title action.
- Specifies procedures for the return of funds to the plaintiff or other appropriated person if a deed is not set aside.
Who is affected
- Tax lien purchasers
- Delinquent property owners
- Real estate professionals
- West Virginia State Auditor’s Office
- County Sheriffs
Notable changes
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