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Introduced Version House Bill 4390 History

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Key: Green = existing Code. Red = new code to be enacted
H. B. 4390


(By Delegates Ross, Hartman, Martin,

D. Poling, Cann, Ireland, Andes, Longstreth,

Williams, Hamilton, Iaquinta)


[Introduced February 8, 2010 ; referred to the

Committee on Political Subdivisions then Finance.]


A BILL to amend and reenact §11-4-5 of the Code of West Virginia, 1931, as amended, relating to information to be obtained from landowners by assessor; corrections in landbook of previous year; and providing that with regard to reporting requirements by county assessors of farm property, the report be made every five years; and providing an exception.

Be it enacted by the Legislature of West Virginia:

That §11-4-5 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:

ARTICLE 4. ASSESSMENT OF REAL PROPERTY.

§11-4-5. Information to be obtained from landowners by assessor; corrections in landbook of previous year.

The assessor and his or her deputies shall annually, when listing and assessing personal and real property, make diligent inquiry of every resident landowner, and of the resident agents of any nonresident landowner, as to the number of acres of land owned by them, the number of acres in each tract, and the number of town lots owned by them, and the value per acre of each tract and the local description thereof, and the value and location of the town lots: Provided, That with regard to real property that is considered farm property, as defined in section three of this article, the assessor or deputies need not report farm property except every five years: Provided, however, That if farm property is sold within the five-year period, the new owner must report the purchase to the assessor in order to obtain the farm property classification.
They shall determine the nature and extent of the interest of the owner, whether in fee and undivided or otherwise, and the character of use to which the property is put, whether residential or agricultural or otherwise. They shall also inquire of such the owners or agents whether the entries charged against them in the landbooks of the previous year are correct, whether any part thereof ought to be transferred to any other person, and if so to whom, and the nature of the evidence to authorize such the transfer; also, whether any other land in the county ought to be charged to such the resident or nonresident, and whether the description given to any tract of land or town lot in the book of the previous year is incorrectly given. It shall be is the duty of such the owners and agents to answer all of such the inquiries on oath. The assessor shall provide for himself or herself, and for each one of his or her deputies, a copy of so much of the landbook of the previous year as contains a list of the land in the tax districts severally apportioned to them, and shall note in such the copies such changes and corrections as ought to be made in the landbook of the previous year, according to the information obtained. The deputy assessor shall report any such changes and corrections, as appear to them should be made, to the assessor at some of the stated meetings provided for this. The assessor shall make such use of the information so obtained as he or she can properly make, consistent with the other provisions of this chapter, in making out the landbook of the county for the current year.



NOTE: The purpose of this bill is to provide that the report of information to be obtained from landowners by assessor and corrections in landbook of the previous year with regard to reporting requirements of farm property be made every five years instead of every year. The bill provides an exception if the farm property is sold during the five - year period. In that case, the new owner must inform the assessor or the change in ownership in order to have the real property assessed as farm property.


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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