To provide a tax sale process reform by creating two distinct legal tracks

HB 5640 reforms West Virginia's tax sale process by creating two distinct tracks: one for owner-occupied homes (maintaining current protections) and another for non-owner-occupied properties like rentals or commercial buildings (eliminating the right to buy back the property after sale). The bill requires an independent title examination for non-owner-occupied properties to ensure accurate owner notification, strengthens notice requirements, and sets new procedures for purchasers, including providing mailing addresses and paying for notices. It also limits legal challenges if notice is not properly delivered, focusing on streamlining sales while ensuring fair processes for non-owner-occupied properties.