Establishing when sale of tax liens may be suspended by sheriffs

SB 896 establishes clear rules for when sheriffs in West Virginia must suspend the sale of tax liens. Sheriffs must pause sales if property was already deeded, a prior lien wasn't redeemed, the lien amount is incorrect, or the property is owned by a government entity (federal, state, local) or tax-exempt organization. County commissions then decide whether to proceed with the sale, but cannot order sales on government-owned property. The bill also includes a tax exemption for certain purchasers, though the specific exemption details aren't outlined in the provided text. This directly affects sheriffs, county commissions, and property owners, particularly government entities.