H. B. 2639
(By Mr. Speaker, Mr. Kiss, By Request)
[Introduced March 20, 1997; referred to the
Committee on Finance.]
A BILL to amend and reenact section ten-a, article two, chapter
eleven-a of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to notice of tax
delinquency; and requiring the sheriff to notify taxpayers
who are delinquent in the payment of their taxes by
certified mail.
Be it enacted by the Legislature of West Virginia:
That section ten-a, article two, 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 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-10a. Notice of delinquency.
(a) On or after April first of each year, the sheriff may
prepare and publish a notice stating in effect that the taxes assessed for the previous year have become delinquent, and that
unless paid by April thirtieth will be included for publication
in the forthcoming delinquent lists, which notice, if published,
shall be published as a Class II-O legal advertisement in
compliance with the provisions of article three, chapter
fifty-nine of this code, and the publication area for such
publication shall be the county.
(b) In addition to advertisement of the delinquent lists as
provided in subsection (a) of this section, the sheriff shall by
April first of each year notify each taxpayer who is delinquent
in the payment of his or her taxes of such delinquency by
certified mail, return receipt requested.
NOTE: The purpose of this bill is to require notice of tax
delinquency by certified mail.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.