WV SB968

Disqualifies bidders from tax-abandoned land auctions if they failed to make payment at a prior auction within the preceding five years, are delinquent on property taxes for one or more years on property being certified for sale, or have five or more unresolved code enforcement violations within five years

Adds prohibition against participating in auctions on behalf of someone who would be ineligible to register or bid themselves

Requires domestic and foreign business entities to show proof of registration with the Secretary of State's office and authorization to conduct business in West Virginia before purchasing property

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

Changes the timing reference for eligibility determinations from "at the time of registration" to "at the time of certification of sale to the state" under §11A-3-44