WV SB651

Modifies deadlines in the delinquent tax lien sale process, including moving the sheriff's delinquent list presentation from May 15 to June 15, certification to Auditor from June 1 to July 1, and extending the auction period from 90 to 150 days after certification

Authorizes the State Auditor to engage private auctioneers to conduct tax-delinquent property sales, with a 10% buyer's fee imposed on successful bidders when the sale exceeds the tax liability, paid directly to the auctioneer

Requires payment for purchased properties to be split between the Auditor ($50) and the county sheriff (remainder of bid amount), and permits online bidding at the Auditor's discretion

Increases various administrative fees: certificate of redemption fee from $20 to $30, maximum commission from $120 to $140, Auditor certification charge from $25 to $35, and publication notice charge from $30 to $40

Redistributes surplus proceeds from tax-delinquent property sales when no claim is filed within two years: 50% to general school fund, 25% to state General Revenue Fund, and 25% to the Auditor's Land Operating Fund