Clarifying registration and purchaser requirements for tax-abandoned land auctions

SB 968 clarifies rules for selling land abandoned due to unpaid taxes in West Virginia. It requires bidders to register in advance or submit a notarized affidavit, disqualifying those with unpaid property taxes, recent code enforcement violations, or failure to comply with repair orders. Qualifying 501(c)(3) nonprofits focused on housing or public facilities may purchase land if their bid is no more than 5% lower than the highest non-nonprofit bid. Unsold land after auction may be sold without further notice to adjacent landowners, the municipality, county commission, or the state land bank.