H. B. 2715
(By Delegates Angotti, Warner,
Cann and Linch)
[Introduced February 10, 1999; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact section twenty-seven, article three,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to correcting
erroneous assessments generally; and providing for the
authority of the sheriff or the assessor to initiate an
application for relief on behalf of the taxpayer and further
providing for the sheriff to refund taxes paid instead of
credits against taxes owing when the mistake or error
occurred more than one year from when the books were
delivered to the sheriff.
Be it enacted by the Legislature of West Virginia:
That section twenty-seven, article three, chapter eleven of
the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-27. Relief in county commission from erroneous assessments.
Any taxpayer, or the prosecuting attorney or tax
commissioner, upon behalf of the state, county and districts,
claiming to be aggrieved by any entry in the property books of
the county, including entries with respect to classification and
taxability of property, resulting from a clerical error, or a
mistake occasioned by an unintentional or inadvertent act as
distinguished from a mistake growing out of negligence or the
exercise of poor judgment, may, within one year from the time the
property books are delivered to the sheriff or within one year
from the time such clerical error or mistake is discovered or
reasonably could have been discovered, apply for relief to the
county commission of the county in which such books are made out:
Provided, That upon the discovery of any such clerical error or
mistake by the sheriff or the assessor, or either officer having
knowledge thereof, the sheriff or assessor
shall may initiate an
application for relief from the erroneous assessment on behalf of
the taxpayer or may cause notice to be sent to any taxpayer
affected by the clerical error or mistake by first-class United
States mail advising the taxpayer of the right to make
application from relief from the erroneous assessment. Before
the application is heard, the taxpayer shall give notice to the
prosecuting attorney of the county, or the state shall give
notice to the taxpayer, as the case may be. The application,
whether by the taxpayer or the state, shall have precedence over all other business before the court; but any order or judgment
shall show that either the prosecuting attorney or the tax
commissioner was present defending the interests of the state,
county and districts:
Provided, however, That the provisions of
this section shall not be construed as giving county commissions
jurisdiction to consider any question involving the
classification or taxability of property which has been the
subject matter of an appeal under the provisions of section
twenty-four-a of this article; and any other such clerical error
or mistake involving the classification or taxability of
property, may be corrected by the county commission under the
provisions of this section only when approved, in writing, by the
county assessor.
In the event it is ascertained that the applicant is
entitled to relief, any excess taxes already paid shall be
refunded and, if charged but not paid, the applicant shall be
released from the payment of such excess:
Provided, That in the
event a mistake or error is discovered more than one year after
the property books for the year or years in question are
delivered to the sheriff,
the sheriff may refund any excess taxes
paid or apply any relief granted
to the applicant shall be in the
form of a credit against taxes owing for the following year or
years until the debt is paid. Whenever any correction is made by
the county commission, the clerk shall certify copies of the order to the auditor, to the sheriff and to the assessor, and in
the case of real estate, the assessor shall thereupon make a
correction in accordance with the order in his landbook for the
next year. Any such order delivered to the sheriff or other
collecting officer shall restrain him from collecting so much as
is erroneously charged against the taxpayer, and, if already
collected, shall compel him to refund the money if such officer
has not already paid it into the treasury. In either case, when
indorsed by the person exonerated, it shall be sufficient voucher
to entitle the officer to a credit for so much in his settlement
which he is required to make. If the applicant be the state, the
order certified to the sheriff shall show the correct amount of
taxes due the state, county and districts and shall be sufficient
to authorize collection in the same manner as for other state,
county and district taxes.
NOTE: The purpose of this bill is to permit the sheriff or
the assessor to initiate an application for relief from an
erroneous assessment on behalf of a taxpayer and to provide
sheriffs with the discretion to either refund or credit taxes
erroneously assessed when the mistake or error was determined to
have occurred more than one year after the books had been
delivered to the sheriff by the assessor.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.