Decreasing service period for notice of tax lien sales

SB 835 (West Virginia Senate Bill 835) shortens the required notice period for tax lien sales. It reduces the time for serving notice to property owners from 45 days to 30 days for residents within the state and from 30 days to 15 days for out-of-state owners. The bill also cuts the statute of limitations for challenging a tax sale from two years to one year. These changes directly affect property owners facing tax liens, tax lien purchasers, and the State Auditor’s office, which must implement the revised notice and timeline requirements.