Clarifying terms of registration for tax abandoned land auctions and sales held by auditor

SB 853 clarifies registration requirements for individuals and organizations bidding at public auctions of tax-abandoned land held by West Virginia's State Auditor. It requires bidders to register in advance with the Auditor's office or submit a notarized affidavit on the auction day, and prohibits registration for those with past payment defaults, delinquent property taxes, repeated code enforcement violations, or unresolved legal disputes related to property ownership. The bill specifically allows 501(c)(3) nonprofit organizations focused on housing or public facilities to bid at auctions, provided their bid is no more than 5% lower than the highest non-nonprofit bid. This affects anyone seeking to purchase tax-foreclosed land through county auctions, ensuring bidders meet specific eligibility criteria before participating.