H. B. 4318
(By Delegates Duke and Overington)
[Introduced January 29, 2008; referred to the
Committee on Political Subdivisions then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11A-1-4a, relating
to collection of county fire service fees and special
emergency ambulance service fee.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11A-1-4a, to read as
follows:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-4a. Collection of county fire service fees and special
emergency ambulance service fee.
The sheriff, as ex officio county treasurer, shall collect the
special emergency ambulance service fee, as provided in section
seventeen, article fifteen, chapter seven of this code, and the
county fire service fees, as provided in section twelve, article seventeen, chapter seven of this code. These fees shall be
included in the tax bills as prepared by the sheriff.
NOTE: The purpose of this bill is to include ambulance and
fire fees as part of the property tax assessment so that the fees
and property taxes may be paid with the same check.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.