HB4524 H JUD AMT

Roller 3258

The Committee on the Judiciary moved to amend the bill by striking out the title and substituting therefor a new title, to read as follows:

A Bill to repeal §11A-2-18, §11A-3-5, §11A-3-5a, §11A-3-5b, §11A-3-6, §11A-3-7, §11A-3-14, §11A-3-15, §11A-3-16, §11A-3-17,§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, and §11A-3-31 of the Code of West Virginia, 1931, as amended; to amend and reenact §11A-1-8, §11A-2-13, §11A-2-14, §11A-3-1, §11A-3-2, §11A-3-4, §11A-3-8, §11A-3-9, §11A-3-10, §11A-3-11, §11A-3-12, §11A-3-13, §11A-3-32, §11A-3-38, §11A-3-42, §11A-3-44, §11A-3-45, §11A-3-46, §11A-3-50, §11A-3-52, §11A-3-54, §11A-3-56, §11A-4-3, §11A-4-4, §16-18-3, §22-15A-30, §31-18E-9, and §31-21-11; all relating to the tax sale process; modifying the method by which notice is provided regarding the payment of property taxes; requiring a sheriff to accept credit cards as a form of payment for property taxes; allowing a sheriff to offer discounts on tax liability to taxpayers that pay with a credit card; modifying the deadline by which a sheriff must present delinquent lists to its county commission; modifying the deadline that a county commission certifies a delinquent list to the auditor; providing that a sheriff must provide a redemption receipt if property is redeemed prior to certification to the auditor; modifying the policy related to the sale of tax liens; modifying the process by which a sheriff provides its second notice of delinquent real estate; modifying the timing and payment of redemption for delinquent properties prior to certification to the auditor; providing that any property not redeemed to the sheriff is to be certified to the auditor; providing that the sheriff must prepare a list of all the tax liens on delinquent real estate redeemed prior to certification or certified to the auditor; providing that the sheriff must account for the proceeds from redemptions prior to certification; providing that a sheriff may modify its redemption and certification list within 30 days after the publication of such list; providing for the publication of such list; requiring sheriffs to keep separate accounts for redemptions moneys; reducing the interest rate on delinquent taxes on property certified to the auditor; identifying lands subject to sale by the deputy commissioner; relating to the obligation that the auditor certify and deliver a list of lands subject to sale by the deputy commissioner; addressing annual auctions held by the deputy commissioner and the publication of notice of public auctions held by the deputy commissioner; relating the requirements that a purchaser must satisfy before he or she can secure a deed; relating to the notice to redeem provided to a person entitled to redeem delinquent property; providing for certain delinquent taxpayers to redeem in incremental payments; addressing the right to set aside a tax deed improperly obtained or a tax deed obtained without sufficient notice; modifying certain definitions; creating a new special fund; relating to the right of certain entities to purchase delinquent properties; and modifying certain obligations of the West Virginia Land Stewardship Corporation land bank program

Adopted

Rejected