WEST virginia legislature
2019 regular session
Introduced
House Bill 2590
By Delegate Porterfield
[Introduced January 22, 2019; Referred
to the Committee on the Judiciary.]
A BILL to amend and reenact §11A-1-9 of the Code of West Virginia,1931, as amended, relating to payment of taxes by co owner or others.
Be it enacted by the Legislature of West Virginia:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-9. Payment of taxes by co owner or other interested party; lien.
Any owner of real estate whose interest is not subject to
separate assessment, or any person having a lien on the land, or on an
undivided interest therein or any other person having an interest in the
land, or in an undivided interest therein which he or she desires
to protect, shall be allowed to pay the whole, but not a part, of the taxes
assessed thereon. Any co owner of real estate whose interest is subject to
separate assessment shall be allowed at his election to pay the taxes either
on his or her own interest alone. or in addition thereto upon the
interest of any or all of his co-owners If his or her own or any
other interest less than the whole, on which he or she desires to
pay the taxes, was included in a group assessment, he or she must before
payment have the group assessment split and must secure from the assessor and
present to the sheriff a certificate setting forth the changes made in the
assessment. The sheriff shall make the necessary changes in his or her
records, prepare new tax bills to conform thereto, and then deliver the
certificate to the clerk of the county court, who shall note the changes on his
or her records.
One who pays taxes on the interest of any other person
shall be subrogated to the lien of the state upon such interest. He shall lose
his right to the lien, however, unless within thirty days after payment he
shall file with the clerk of the county court his claim in writing against the
owner of such interest, together with the tax receipt or a duplicate thereof.
The clerk shall docket the claim on the judgment lien docket in his office and
properly index the same. Such lien may be enforced as other judgment liens are
enforced
NOTE: The purpose of this bill is to limit the payment of taxes by co owners or other interested parties.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.