WEST virginia legislature
2020 regular session
House Bill 4177
By Delegates Miller, Higginbotham, D. Kelly, Lovejoy, Lavender-Bowe and Hansen
[Introduced January 14, 2020; Referred to the Committee on Political Subdivisions then the Judiciary]
A BILL to amend and reenact §11A-1-12 of the Code of West Virginia,1931, as amended, relating to allowing sheriffs to keep electronic copies of receipts for the payment of taxes.
Be it enacted by the Legislature of West Virginia:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-12. Receipt for taxes.
The sheriff or his or
her deputy shall deliver to the person paying any taxes a written or
printed receipt therefor, and shall retain for his or her records the
stub or duplicate or electronic copy of such receipt. The receipt and
the stub or duplicate shall specify the total value of personal property; the
number of acres of land, and the number of town lots, with the valuation of
each tract or lot separately charged; and shall show the total amount of the
aggregate tax paid for state, school, county, municipal, district, and any other
purpose for which levied. The
officer sheriff or deputy
receiving payment shall sign be identified upon each receipt. in
his own handwriting The sheriff shall furnish to each taxpayer a statement
showing the levies laid for each class of taxable property in each taxing
district of the county when requested so to do by the taxpayer. The sheriff
shall cause a statement of the levies, as aforesaid, to be posted at the front
door of the courthouse and at two conspicuous places in his or her
office, but failure to post such statement shall in no wise affect the rights
of the state, or any of its agencies, to collect such taxes. The Tax
Commissioner may prescribe uniform tax statements and receipts, not
inconsistent herewith, for use in all counties of the state
NOTE: The purpose of this bill is to allow sheriffs to keep electronic copies of receipts for taxes paid.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.