H. B. 4457
(By Delegates Hunt, Amores, Rowe,
Seacrist, Spencer, Webb and Henderson)
[Introduced February 17, 1998; referred to the
Committee on Finance.]
A BILL to amend and reenact section two, article twenty, chapter
nineteen of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to the collection
of head tax on dogs; and exempting dogs used as guide or
support dogs by disabled persons.
Be it enacted by the Legislature of West Virginia:
That section two, article twenty, chapter nineteen of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 20. DOGS AND CATS.
§19-20-2. Collection of head tax on dogs; duties of assessor and
sheriff; registration of dogs; disposition of head tax; taxes on dogs not collected by assessor.
It shall be the duty of the county assessor and his
or her
deputies of each county within this state, at the time they are
making assessment of the personal property within such county, to
assess and collect a head tax of three dollars on each dog, male or female; and in addition to the above, the assessor and his
or
her deputies shall have the further duty of collecting any such
head tax on dogs as may be levied by the ordinances of each and
every municipality within the county.
However, no head tax may
be levied against any guide or support dog especially trained for
the purpose of serving as a guide, leader, listener or support
for a blind person, deaf person or a person who is physically
disabled because of any neurological, muscular or skeletal
disorder that causes weakness or inability to perform any
physical function. Guide or support dogs must be registered as
provided by this section. In the event that the owner, keeper or
person having in his
or her possession or allowing to remain on
any premises under his
or her control any dog above the age of
six months, shall refuse or fail to pay such tax, when the same
is assessed or within fifteen days thereafter, to the assessor or
deputy assessor, then such assessor or deputy assessor shall
certify such tax to the county dog warden; if there be no county
dog warden he
or she shall certify such tax to the county
sheriff, who shall take charge of the dog for which the tax is
delinquent and impound the same for a period of fifteen days, for
which service he
or she shall be allowed a fee of one dollar and
fifty cents to be charged against such delinquent taxpayer in
addition to the taxes herein provided for. In case the tax and
impounding charge herein provided for shall not have been paid
within the period of fifteen days, then the sheriff may sell the
impounded dog and deduct the impounding charge and the delinquent tax from the amount received therefor, and return the balance, if
any, to the delinquent taxpayer. Should the sheriff fail to sell
the dog so impounded within the time specified herein, he
or she
shall kill such dog and dispose of its body.
At the same time as the head tax is assessed, the assessor
and his
or her deputies shall, on the forms prescribed under
section four of this article, take down the age, sex, color,
character of hair (long or short) and breed (if known) and the
name and address of the owner, keeper or harborer thereof. When
the head tax, and extra charges, if any, are paid, the officer to
whom payment is made shall issue a certificate of registration
and a registration tag for such dog.
In addition to the assessment and registration above
provided for, whenever a dog either is acquired or becomes six
months of age after the assessment of the personal property of
the owner, keeper or harborer thereof, the said owner, keeper or
harborer of said dog shall, within ten days after the acquisition
or maturation, register the said dog with the assessor, and pay
the head tax thereon unless the prior owner, keeper or harborer
paid the head tax.
All certificates of registration and registration tags
issued pursuant to the provisions of this section shall be issued
for the fiscal year and shall be valid from the date on which
issued until the thirtieth day of June of that fiscal year, or
until reissued by the assessor or his
or her deputy in the
regular performance of his
or her duties, but in no case shall previous registration tags be valid after September thirtieth of
the next ensuing fiscal year.
The assessor collecting the head tax on dogs shall be
allowed a commission of ten percent upon all such taxes collected
by him
or her, and shall turn in to the county treasury ninety
percent of such taxes so collected, as are levied by this
section; and the assessor shall turn over to the treasurer or
other proper officer of each and every municipality within the
county ninety percent of such taxes levied by the ordinances of
such municipality. All such dog taxes, except those belonging to
municipalities, shall be accredited to the dog and kennel fund
provided for in section ten of this article. Such dog taxes as
are collected for and turned over to municipalities shall be
deposited by the proper officer of such municipalities to such
fund and shall be expended in such manner as the law of such
municipality may provide. All taxes on dogs not collected by the
assessor shall be collected by the regular tax collecting officer
of the county and placed to the credit of the dog and kennel
fund.
NOTE: This bill exempts dogs used as guide or support dogs
by disabled persons from the head tax on dogs.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.