WV SB683

Extends key deadlines in the tax-delinquent property sale process by approximately one month, including moving the sheriff's delinquent list presentation from May 15 to June 15, certification to Auditor from June 1 to July 1, and Auditor's land certification deadline from August 1 to July 1

Requires sheriffs to deliver certified notices of impending sale by personal service when certified mail recipients do not sign for delivery, including attempts to locate owners through residents or occupants of the property

Authorizes the State Auditor to hire private auctioneers for tax-delinquent property sales, with winning bidders paying a 10% buyer's fee to the auctioneer when the sale price exceeds the tax liability

Modifies payment structure so winning bidders pay $50 to the State Auditor and the remainder of the bid to the county sheriff where the property is located

Changes distribution of unclaimed surplus proceeds from tax sales: 50% to the general school fund, 25% to the state's General Revenue Fund, and 25% to the Auditor's Land Operating Fund