WEST virginia Legislature
2017 regular session
By
[
to the Committee on Political Subdivisions then Finance.
A BILL to amend and
reenact §11-3-2 of the Code of West Virginia, 1931, as amended, relating to
requiring the assessor of each county to, within three months of a deed filing
in the county clerk's office of each county,
prepare a new property tax ticket and cause the tax ticket to be mailed from
the county sheriff's office.
Be it enacted by the
Legislature of West Virginia:
That §11-3-2 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-2. Canvass by assessor; lists of property.
On July 1, in each year,
the assessors and their deputies shall begin the work of assessment in their
respective counties, and shall, from that date, diligently and continuously
pursue with all reasonable dispatch, their work of assessment until the same is
completed. Provided,
That However, the assessor and his or her deputies shall
finish their work of assessment and complete the land and personal property
books not later than January 30.
Beginning on July 1, as aforesaid, the assessor or a deputy shall obtain
from every person in the county who is liable to assessment, a full and correct
description of all of the personal property of which he or she was the
owner on July 1 of the current year, fixing what he deems or she considers
to be the true and actual value of each item of personal property for the
guidance of the assessor, who shall finally settle and determine the actual
value of each item of such property by the rule prescribed in section one of
this article. The assessor or a deputy
shall also obtain from such person separate, full and true statements, in like
manner, and upon forms to be furnished him or her, distinctly setting
forth in each a correct description of all property, real and personal, held,
possessed or controlled by him or her as executor, administrator,
guardian, trustee, receiver, agent, partner, attorney, president or accounting
officer of a corporation, consignee, broker, or in any representative or
fiduciary character; and he or she shall fix what he or she deems
the true and actual value thereof to each item of such property, which
valuation shall be subject to revision and change by the assessor in like
manner as property owned by such person in his or her own right. Provided,
That However, no person shall may be compelled to
furnish the list mentioned in this section sooner than July 10 of the current
year.
The assessor shall perform
such other duties while making his or her assessment as may be required of
him by law.
Notwithstanding any
other provision in this code to the contrary, the assessor of each county
shall, within three months of a deed being filed in the applicable county clerk's office, prepare a new property tax ticket and cause
the tax ticket to be mailed from the county sheriff's office to the new property owner.
NOTE: The purpose of this bill is
to require the assessor of each county to, within three months of a deed filing
in the county clerk's office of each
county, prepare a new property tax ticket and cause the tax ticket to be mailed,
from the county sheriff's office, to the
new property owner to avoid any lapse in which the new property owner may
otherwise incur in paying property taxes.
Strike-throughs indicate language
that would be stricken from a heading or the present law and underscoring
indicates new language that would be added.