Relating to the sales of tax liens

This bill (HB 5162) amends West Virginia law governing tax lien sales. It requires sheriffs to suspend sales when property is already sold, liens are unredeemed, tax amounts are incorrect, or property is tax-exempt. County commissions gain authority to decide whether a suspended lien should be sold (removing it if not) or included in the next sale. The bill also clarifies that tax deeds acquired by government entities (like states, counties, or municipalities) for tax-exempt properties extinguish all prior tax liens and prevent future ad valorem taxation on that property. This directly affects sheriffs, county governments, and owners of tax-exempt properties.