Requiring notice be sent to owners of record before real property can be sold due to nonpayment of taxes

SB 91 requires West Virginia sheriffs to send certified mail notices to property owners and relevant parties at least 30 days before selling land for unpaid taxes. It mandates notices to owners of record, residents/occupants, lienholders, and others who requested them via written form. The bill adds $25 for publication costs and $10 per notice to the total tax bill due. This directly affects property owners with delinquent taxes by providing advance notice before tax sales proceed. The key provision ensures multiple notice channels to prevent unexpected property loss due to unpaid taxes.