Senate Bill No. 370
(By Senators Boley, Deem, Love, Minear, Scott, Yoder, Ross and
Buckalew)
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[Introduced February 13, 1996; referred to the Committee
on Finance.]
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A BILL to amend and reenact section twelve, article one, chapter
eleven-a of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to requiring that
the total amount of the aggregate tax paid for each purpose
and certain other information be printed in a certain form
on the tax receipt.
Be it enacted by the Legislature of West Virginia:
That section twelve, article one, chapter eleven-a of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-12. Receipt for taxes.
The sheriff or his deputy shall deliver to the person paying any taxes a written or printed receipt therefor, and shall retain
for his records the stub or duplicate 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 total amount of the
aggregate tax paid for each purpose and other information as
indicated in the form below shall be printed on the tax receipt
in the same form or a form similar to the following:
TAXING
AUTHORITY
STATE
=
====================================
COUNTY
Regular =
Voter Approved =
Bonds=
Voter Approved=
Excess Levy=
====================================
MUNICIPALITY
Regular=
Voter Approved=
Bonds=
Voter Approved=
Excess Levy=
====================================
PUBLIC SCHOOL
Current Expense=
Voter Approved=
Bonds=
Voter Approved=
Excess Levy=
TOTAL TAX=
The officer receiving payment shall sign 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 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 require that the total
amount of the aggregate tax paid for each purpose and certain
other information be printed on the tax receipt in a certain
form.
Except as noted below, strike-throughs indicate language
that would be stricken from the present law, and underscoring
indicates new language that would be added.
The form, in §11A-1-12 describing the total amount of the
aggregate tax paid for each purpose, is new. Underscoring is
omitted to make the form understandable.