West Virginia legislation · 2026 Regular Session
West Virginia HB5162: Relating to the sales of tax liens
Status: Passed one chamber, March 2, 2026
What the bill says
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. 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.
From the engrossed text, 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. 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 (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. …
Sponsors
- Shamblin, Andy (R, 059) · primary sponsor