H. B. 3140
(By Delegate Hunt)
[Introduced March 13, 2009; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-10F-1, §11-10F-2,
§11-10F-3, §11-10F-4 and §11-10F-5, all relating to tax map
sales.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new article, designated §11-10F-1, §11-10F-2,
§11-10F-3, §11-10F-4 and §11-10F-5, all to read as follows:
ARTICLE 10F. TAX MAP SALES.
§11-10F-1. Purchasing tax maps; location; ordering procedures;
price schedule; authority for sale of tax maps.
Tax maps may be purchased in person or at each county
assessor's office in the county where the land is located or in
person at the Department of Revenue, or by mail from each county
assessor's office in the county where the land is located or by mail at the Department of Revenue. Telephone orders cannot be
taken because prepayment is mandatory to process an order:
Provided, That government agencies may order tax maps by telephone.
All requests for tax maps shall include: (1) County name; (2) tax
district name; and (3) map number.
County assessors or their agents may sell copies of maps at
the prescribed price plus state sales tax. Full map sheet cost may
not be less than $5, plus the fee prescribed by section seven,
article one-c, chapter eleven of this code, and parcel reproduction
on an 8 ½" x 11" or 14" shall be $1.50 each, plus the fee
prescribed by section seven, article one-c of this chapter.
§11-10F-2. County assessors' option to perform own drafting or use
Property Tax Division's vendor.
Upon request, county assessors who perform their own drafting
work will receive their county's master maps. The Property Tax
Division may retain one set of the maps at the Department of
Revenue clearly marked Department of Revenue copy.
Tax maps are fundamental to the appraisal process of real
estate because the maps help determine the location of property,
indicate the size and shape of each parcel and reveal its relations
to pertinent features that affect value. Therefore, in order to
ensure the continued updating, safekeeping and availability of tax
maps, the county assessors, and their agents, must adhere to
maintaining the master maps minimally on an annual basis and providing appropriate storage for the protection of the master
maps. Should a master map become lost, destroyed or damaged, the
county assessor is responsible for replacing the master maps.
The Department of Revenue, Property Tax Division, will serve
as a central receiving location for any county who desires drafting
services performed by a drafting vendor under contract with the
Property Tax Division. The counties will be billed on a per parcel
basis for only those services of the drafting vendor. The Property
Tax Division involvement will be at state expense.
County assessors who choose to use the Property Tax Division
drafting vendor option must forward full size map work copies to
the division office. The division will perform a predraft edit,
and forward the map work copies and master maps to the division
drafting vendor. Upon completion of the drafting work by the
vendor, the division will perform a post-edit of the vendor's final
drafting work and provide an updated copy of the master map to the
county assessor. The Property Tax Division shall provide at state
expense storage of the master maps for county assessors who use the
Property Tax Division drafting vendor option.
§11-10F-3. County sales of maps; requirements of county agents;
deposit of funds received.
Counties and/or their agents may sell copies of master maps at
the prescribed price per sheet. The counties' agent shall be
sufficiently bonded and shall maintain proper accounting procedures and practices. The accounting records pertaining to the sale of
tax maps shall be available for inspection at any time. Any funds
received by the several county assessors, or their agents, as a
result of such reproductions shall be deposited on a monthly basis
to the appropriate account from which payment for reproduction is
made: Provided, That the fee prescribed by section seven, article
one-c of this chapter shall be deposited in accordance with the
provisions of that section.
§11-10F-4. Reproduction of tax maps prohibited; penalty.
No person may reproduce, copy, distribute or sell copies of
tax maps prepared by the counties without having first obtained the
written permission of the county assessor. County assessors shall
sell to their county commission tax maps in digital formats for use
in land use planning, providing emergency services and other county
services as prescribed by law.
Any person who, without the written permission of the county
assessor, reproduces, copies, distributes or sells, or who allows
the reproduction, copying, distribution or sale of tax maps
prepared by the county assessor shall be refused permission by the
county assessor or assessor's agent to purchase tax maps in the
future.
§11-10F-5.
Tax map revisions; revised copies provided to
Department of Revenue.
County assessors shall maintain the tax maps in the manner provided in instructions and guidelines provided by the Department
of Revenue and the Property Valuation Training and Procedures
Commission. In order to provide current map copies to the general
public, each assessor shall provide, free of charge, one
reproducible copy of each revised map sheet to the Department of
Revenue. Map revisions made between January 1 and June 13 shall be
provided to the Department of Revenue no later than August 1 of the
same calendar year. Revisions made between July 1 and December 31
shall be provided immediately.
NOTE: The purpose of this bill is to set forth the procedures
for the sale of tax maps by counties based upon the legislative
rule for tax map sales.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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