Senate Bill No. 489
(By Senator Boley)
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[Introduced February 20, 1995; referred to the Committee
on Government Organization; and then to the Committee on
Finance.]
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A BILL to amend and reenact section two, article one, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to general duties
and powers of tax commissioner; appraisers; and transferring
to tax commissioner the child support enforcement program.
Be it enacted by the Legislature of West Virginia:
That section two, article one, 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 1. SUPERVISION.
§11-1-2. General duties and powers of commissioner; appraisers.
It shall be the duty of the tax commissioner to see that the
laws concerning the assessment and collection of all taxes and levies, whether of the state or of any county, district or
municipal corporation thereof, are faithfully enforced. He or
she shall prepare all proper forms and books for the use and
guidance of assessors, and shall perform all such other duties as
may be required by law. He or she shall from time to time visit
the several counties and municipal corporations of the state;
shall inspect the work of the several assessors, county courts
commissions justices magistrates, prosecuting attorneys, clerks
of the courts, sheriffs constables and collecting officers, among
whom are included commissioners of school lands, and shall confer
with them respecting such work for the future. In such
conference, or by writing or otherwise, he or she may inquire
into the proceedings of any such officer, make to him such
suggestions respecting the discharge of his duty as may seem
proper, and give such information and require such action as will
tend to produce full and just assessments throughout the state,
and the diligent collection of all taxes and levies, including
licenses and inheritance taxes, and of fines.
The tax commissioner may, with the approval of the board of
public works, appoint competent persons to appraise property
values, and may employ experts to examine and report upon the different kinds and classes of property in the state, with a view
to ascertaining the true and actual value thereof for assessment
purposes, to the end that he or she may furnish to county
assessors, county courts commissions and the state board of
public works more accurate information, and more effectively aid
and supervise the assessors and the county courts commissions in
their work of assessment and valuation of property for purposes
of taxation. Any such appraiser, or expert person, so appointed
by the tax commissioner for the purpose of ascertaining property
values, as aforesaid, shall have authority to examine under oath,
the owner or owners, of any property subject to taxation in this
state, as to any matters touching the value thereof; and he or
she may examine, under oath, any other person as to any pertinent
facts or matters within his knowledge, relative to the character
and value of any such property. And, for the purposes of this
provision, such appraisers and expert examiners shall have
authority to administer oaths and to subpoena witnesses. If any
person refuse to appear and to testify in response to any
subpoena issued by such appraiser or expert examiner, he or she
may apply to any judge of any criminal, intermediate, common
pleas or circuit court, or the clerk thereof, either in term time or in vacation, for subpoena, or other proper process, for any
such witness; and the judge of the court, or such clerk shall
thereupon issue a subpoena, or other proper process, requiring
the attendance and testimony of any such person before such
appraiser, or examiner and if such person refuse to obey any such
order, he or she shall be guilty of contempt and punished
accordingly.
Upon the application of any officer concerned with the
assessment or collection of taxes, he or she shall as to any
matter specified by such officer, make like suggestions and give
like information. In case of the failure of any assessing or
collecting officer in the discharge of any duty, imposed upon him
by law, the said tax commissioner shall, after due notice to any
such assessor or collecting officer, proceed to enforce such
penalty as may be provided by law, including, in any proper case,
the removal of such officer, and to that end he or she is
authorized to appear before any court or tribunal having
jurisdiction. He or she may cause the violation of any law
respecting the assessment or collection of taxes to be
prosecuted. He or she may also be heard before any court,
council or tribunal, in any proceeding in which an abatement of taxes is sought.
Effective the first day of July, one thousand nine hundred
ninety-five, all powers, duties, functions, records, personnel,
property, contracts and unexpended balances of appropriations,
allocations, or other funds dedicated to child support
enforcement, within the department of health and human resources,
as well as the infrastructure and support services that support
the program, including, but not limited to, investigative, legal
and administrative activities, are transferred to the department
of tax and revenue.
The administrative rules of the department of health and
human resources that are in effect immediately prior to the
effective date of this transfer shall remain in effect until
specifically changed as provided by law.
The provisions of this act do not affect the validity of any
judicial or administrative proceedings pending as of the
thirtieth day of June, one thousand nine hundred ninety-five.
The department of tax and revenue shall be substituted as the
real party in interest in any pending judicial or administrative
proceedings transferred by these provisions wherein the
department of health and human resources is listed as the real party in interest.
All records, responsibilities, obligations, assets and
property, of whatever kind and character, of the department of
health and human resources which relate to the enforcement of
child support obligations are hereby transferred to the
department of tax and revenue. The balances of all funds of the
department of health and human resources which relate to the
enforcement of child support obligations are hereby transferred
to the department of tax and revenue. The department of tax and
revenue is hereby authorized to receive federal funds.
NOTE: The purpose of this section is to transfer to the tax
department the child support enforcement program.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.