SB 896
Establishing when sale of tax liens may be suspended by sheriffs
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill changes how tax lien sales in West Virginia are handled. Specifically, it allows sheriffs to suspend sales of tax liens under certain circumstances, such as when the property has been previously conveyed, the lien has been sold and not redeemed, or the property is owned by a tax-exempt entity. The bill also includes a provision for a tax exemption for certain individuals who purchase tax liens.
Key provisions
- Sheriffs can suspend tax lien sales if the property has been previously conveyed and no taxes are delinquent.
- Sheriffs can suspend sales if the lien has been sold and not redeemed.
- Sheriffs can suspend sales if the property is owned by a tax-exempt organization.
- The county commission can order the sheriff to include specific properties on the next sale list if the lien should not be sold.
- The bill includes a tax exemption for certain individual purchasers of tax liens.
- The tax deed is conclusive evidence of title acquisition.
- Title acquired by deed relates back to July 1 of the year taxes were assessed.
- Pre-existing fees, taxes, and liens imposed by state or local governments are extinguished upon property acquisition.
Who is affected
- Tax lien purchasers
- County commissions
- Sheriffs
- Tax-exempt organizations
- Government entities
Notable changes
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