Com. Sub. for S. B. 232 -- "A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto two new sections, designated §11A-3-5a and §11A-3-5b; and to amend and reenact §11A- 3-6, §11A-3-8, §11A-3-9, §11A-3-11, §11A-3-14, §11A-3-15, §11A-3- 16, §11A-3-18, §11A-3-19, §11A-3-20, §11A-3-21, §11A-3-22, §11A-3- 23, §11A-3-24, §11A-3-25, §11A-3-26, §11A-3-27, §11A-3-28, §11A-3- 29, §11A-3-30, §11A-3-31 and §11A-3-32 of said code, all relating to delinquent land sales by the sheriff generally; authorizing the auditor to perform certain duties related to delinquent land sales by the sheriff instead of being performed by the clerk of the county commission; permitting county commissions to order that the county clerk will continue to perform the duties related to delinquent land sales by the sheriff; requiring the mailing of a notice to redeem to the physical mailing address for the subject property; prohibiting certain assistants from purchasing tax liens; requiring certification of real estate by the sheriff to the auditor where the highest bidder bids at least the amount of taxes, interest and charges for which a tax lien is offered for sale; requiring notice to the purchaser of the requirement to secure a deed; increasing maximum reimbursable amount for certain legal services; requiring that a person redeeming be given a copy of the written opinion or report used for the preparation of the list of those to be served with notice; authorizing the county clerk to accept and write a receipt for payment made to redeem delinquent lands on behalf of the auditor; requiring that certain reimbursements to purchasers must be for legal services actually performed; enlarging the time within which a quitclaim deed must be delivered; authorizing the auditor to appoint designees; and establishing and increasing fees for services provided.".