WV SB896

Sheriffs may suspend tax lien sales when property was previously conveyed by deed with no delinquent taxes, the lien was already sold and not redeemed, the stated sale amount is incorrect, or the property is owned by a tax-exempt organization including federal, state, or local governments

County commissions must review sheriff suspension reports and determine whether to proceed with or cancel the tax lien sale

County commissions are prohibited from ordering the sale of tax liens on any government-owned real estate

Government purchasers (federal, state, local, or political subdivisions) are exempt from property taxes after acquiring a property through tax sale, and all pre-existing fees, taxes, and liens imposed by West Virginia or its subdivisions are extinguished upon government acquisition

Updates statutory language to use gender-neutral terms and modernizes code section references throughout the tax lien provisions