WV HB5526

Bidders at West Virginia tax-abandoned land auctions must register in advance with the Auditor's office or complete a notarized affidavit affirming eligibility on the day of sale

The Auditor may disqualify bidders who have failed to pay at prior auctions within the preceding five years, are delinquent on property taxes for one or more years, have five or more unresolved code enforcement violations within five years, or are bidding on behalf of an ineligible party

Domestic and foreign business entities must provide proof of registration with the Secretary of State's office and authorization to conduct business in West Virginia before participating in auctions or purchases

The Auditor may rescind purchases and refund payments if a buyer is later determined to have been ineligible at the time of the auction, prior to issuing a deed

The Auditor is granted authority to promulgate procedural, interpretive, and legislative rules, including emergency rules, to implement these requirements