WV SB538

Removes the sunset date on the right of first refusal granted to land reuse agencies and municipal land banks to purchase qualifying tax-delinquent properties before public auction

Qualifying properties within municipal limits must meet at least one criterion: assessed value of $50,000 or less, municipal liens exceeding back taxes, on vacant property registry for 24+ consecutive months, unsold at previous tax sale within 3 years, or condemned

Requires land reuse agencies/municipal land banks to notify adjacent property owners within 15 days of obtaining a tax deed, giving them 120 days to purchase the property at cost plus expenses

Allows refusal to sell to adjacent property owners who meet disqualification criteria under existing tax sale provisions (§11A-3-45 or §11A-3-48)

Requires annual reporting to the West Virginia Land Stewardship Corporation on tax-delinquent property purchases, with compiled reports submitted to the Joint Committee on Government and Finance, which may subpoena entities for audits