H. B. 4577
(By Delegate Michael)
[Introduced February 15, 2006; referred to the
Committee on the Judiciary.]
A BILL to
amend and reenact §38-10C-2 of the Code of West Virginia,
1931, as amended, relating to tax liens; allowing facsimile
signatures while eliminating the requirement for notarization
of notices of tax liens and releases of tax liens when
facsimile signatures are used; and, making technical changes
to the requirements of recordation and release of tax liens.
Be it enacted by the Legislature of West Virginia:
That §38-10C-2 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 10C. STATE AND LOCAL TAX LIENS.
§38-10C-2. Notices of liens of state, political subdivisions and
municipalities to be filed; indexes; release.
It shall be the duty of the State Tax Commissioner, or the
proper officers of the political subdivisions of the state for such
subdivisions and of the proper officers of the municipalities for the municipalities, having such liens, to file a written notice
thereof in the office of the clerk of the county court commission
of the county in which the property of the taxpayer against whom
such lien is claimed, is situate, certifying stating in said notice
what amount of money is owing to the State of West Virginia, the
political subdivision thereof or the municipality therein, on
account of said lien from the taxpayer owing the same; and the
clerk of the county court commission of such county shall, upon the
filing of such notice, index the same in the judgment or tax lien
docket in his or her office as a tax lien against the said taxpayer
in favor of the State of West Virginia, the political subdivision
thereof or the municipality therein. Upon the satisfaction of such
lien, a properly acknowledged release thereof for recordation shall
be signed and delivered to the taxpayer by the proper officer. The
signature of the Tax Commissioner or the Tax Commissioner's
designee on the notice and on the release may be either a properly
acknowledged manual signature, or a facsimile signature
authenticated pursuant to the filing of an affidavit and a manual
signature with the Secretary of State in the manner specified in
section two, article fourteen, chapter six of this code. The
facsimile signature shall have the same legal effect as the manual
signature.
All acts or parts of acts inconsistent or in conflict herewith
are hereby repealed.
NOTE: The purpose of this bill is to
allow facsimile
signatures and to eliminate the requirement for notarization of
notices of tax liens and releases of tax liens when facsimile
signatures are used.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.