WV SB799

Authorizes the State Auditor to hire a private auctioneer to conduct the annual public auction of tax-delinquent and nonentered lands at county courthouses

Imposes a 10% buyer's fee on successful bidders when a private auctioneer is used, with the fee paid directly to the auctioneer at the time of sale

Exempts sales that do not exceed the tax liability on the property from the buyer's fee

Changes payment for purchased properties from being made to the Auditor to being made to the sheriff of the county where the property is located

Redirects unclaimed surplus proceeds from land sales: 50% to the general school fund (previously 100%), 25% to the state's General Revenue Fund, and 25% to the Auditor's Land Operating Fund