WEST VIRGINIA LEGISLATURE

2022 REGULAR SESSION

Introduced

House Bill 4358

By Delegate Haynes

[Introduced January 24, 2022; Referred to the Committee on the Judiciary then Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11A-3-52a, relating to sale of tax liens, requiring government held liens be transferred at sale to purchaser.

Be it enacted by the Legislature of West Virginia:

ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.

§11A-3-52a. Transfer of government held lien to purchaser.

(a) For any property purchased under §11A-3-1 et seq. of this code, all liens held by the State of West Virginia, or another local government organization or municipality, shall be paid at the time of purchase.

(b) All liens held by the State of West Virginia or another local government organization or municipality shall be paid by the purchaser to the local county tax department of the county in which the sale was made. The local county tax department shall remit payment of the lien to the State of West Virginia, local government organization, or municipality creditor.

NOTE: The purpose of this bill is to require any government lien be transferred to purchaser and satisfied upon tax sale of real property.

Strike-throughs indicate language that would be stricken from a heading or the present law, and underscoring indicates new language that would be added.