Relating to the sales of tax liens

HB 5162 Text

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Key:
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WEST virginia legislature
2026 regular session
ENGROSSED
Committee Substitute
for
House Bill 5162
By Delegates Shamblin, Hall, Leavitt, Flanigan, Roop, Phillips, Hornby, Dittman, and Moore
[Originating in the Committee on the Judiciary; Reported on February 24, 2026]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11A-3-7; and to amend and reenact §11A-3-62 of said code, relating to suspensions of tax sales by sheriffs; providing when a sheriff must suspend a tax sale; providing county commissions power to determine whether a tax lien should be sold; and clarifying taxation on land owned by government entities.
Be it enacted by the Legislature of West Virginia:

ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.

§11A-3-7. Suspension by the Sheriff.

(a) The sheriff shall suspend the sale of any tax lien on real property included in the list of delinquent lands when it reasonably appears that:

(1) The property has already been conveyed by deed and no taxes are delinquent for the year in question;
(2) The tax lien has previously been sold and has not been redeemed;
(3) The amount of taxes, interest, or charges listed for sale is materially incorrect; or
(4) The property is exempt from ad valorem property taxation pursuant to §11-3-9 of this code.
(b) When a tax lien sale is suspended, the sheriff shall provide written notice of the suspension and the reason therefor to the county commission of the jurisdiction in which the real property is located, and to the State Auditor.
(c) If the county commission determines that the tax lien should not be sold, it shall order that the tax lien be removed from sale. If the county commission determines the lien should be sold, whether for the original or a corrected amount, it shall direct the sheriff to include the property in the next scheduled tax lien sale, unless redeemed prior thereto.
(d) Under no circumstances may a county commission authorize the sale of a tax lien on property owned by a governmental entity exempt from ad valorem property taxation pursuant to §11-3-9 of this code, including the United States, the State of West Virginia, any county, any municipality, or any subdivision thereof.

§11A-3-62. Title acquired by individual purchaser.

(a) Whenever the purchaser of any tax lien on any real estate sold at a tax sale, his
or her
heirs or assigns, shall have obtained a deed for such real estate from the deputy commissioner or from a commissioner appointed to make the deed,
the purchaser

he or they
shall thereby acquire all such right, title and interest, in and to the real estate, as was, at the time of the execution and delivery of the deed, vested in or held by any person who was entitled to redeem, unless such person is one who, being required by law to have his
or her
interest separately assessed and taxed, has done so and has paid all the taxes due thereon, or unless the rights of such person are expressly saved by the provisions of
section forty-nine of this article or section two, three, four or six, article four of this chapter

§11A-3-49, §11A-4-2, §11A-4-3, §11A-4-4, or §11A-4-6 of this code
.
The tax deed shall be conclusive evidence of the acquisition of such title. If the property was sold for nonpayment of taxes, the title so acquired shall relate back to July 1, of the year in which the taxes, for nonpayment of which the real estate was sold, were assessed. If the property was sold for nonentry pursuant to section thirteen of this article, or escheated to the state, or is waste and unappropriated property, the title shall relate back to the date of sale.
(b) A tax deed shall serve as conclusive evidence that the lien purchaser has acquired title. The title shall relate back as follows:
(1) If sold for nonpayment of taxes, the title shall relate back to July 1 of the year for which the delinquent taxes were assessed;
(2) If sold for nonentry pursuant to §11A-3-13 of this code, or escheated to the state, or is waste and unappropriated property, the title shall relate back to the date of sale.
(c) When a government entity exempt from ad valorem property taxation pursuant to §11-3-9, including the United States, the State of West Virginia, any county, any municipality, or any subdivision thereof, acquires a valid tax deed under the provisions of this section, the property conveyed by that tax deed shall not be subject to ad valorem property taxation from the date of acquisition as described in subsection (b) of this section, and all prior state, county, and municipal tax liens, fees, and charges shall be extinguished as of the date of acquisition.
(b)

(d)
Any individual purchaser to whom a tax deed has been issued may institute and prosecute actions to quiet title in any such real estate conveyed thereby. Such action may be maintained for all or any one or more of the lots or tracts conveyed.

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