H. B. 2012
(By Delegate Cann)
[Introduced January 13, 2010; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact §11-3-1 of the Code of West Virginia,
1931, as amended, relating to prohibiting increases in the
assessed value of real property located in counties where a
maximum excess levy is in effect, the property has not changed
in tax classification, and the increased value is more than
two percent over the assessed value of the same property for
the previous year.
Be it enacted by the Legislature of West Virginia:
That §11-3-1 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-1. Time and basis of assessments; true and actual value;
default; reassessment; special assessors.
All property shall be assessed annually as of July 1 at its
true and actual value; that is to say, at the price for which such property would sell if voluntarily offered for sale by the owner
thereof, upon such terms as such property, the value of which is
sought to be ascertained, is usually sold, and not the price which
might be realized if such property were sold at a forced sale,
except that the true and actual value of all property owned, used
and occupied by the owner thereof exclusively for residential
purposes shall be arrived at by giving primary, but not exclusive,
consideration to the fair and reasonable amount of income which the
same might be expected to earn, under normal conditions in the
locality wherein situated, if rented:
Provided, That the true and
actual value of all farms used, occupied and cultivated by their
owners or bona fide tenants shall be arrived at according to the
fair and reasonable value of the property for the purpose for which
it is actually used regardless of what the value of the property
would be if used for some other purpose; and that the true and
actual value shall be arrived at by giving consideration to the
fair and reasonable income which the same might be expected to earn
under normal conditions in the locality wherein situated, if
rented:
Provided, however, That nothing herein shall alter the
method of assessment of lands or minerals owned by domestic or
foreign corporations. The taxes upon all property shall be paid by
those who are the owners thereof on that day, whether it be
assessed to them or other:
Provided further, That if the county in
which the property is located has an excess levy in effect which is set at the maximum amount allowed under the provisions of section
six-b, article eight of this chapter, there may be no increase in
assessed value for any real property which has not changed in tax
classification and which is more than two percent over the assessed
value of the same property for the previous year. If at any time
after the beginning of the assessment year, it be ascertained by
the Tax Commissioner that the assessor, or any of his
or her
deputies, is not complying with this provision or that he
or she
has failed, neglected or refused, or is failing, neglecting or
refusing after five days' notice to list and assess all property
therein at its true and actual value, the Tax Commissioner may
order and direct a reassessment of any or all of the property in
any county, district or municipality, where any assessor, or
deputy, fails, neglects or refuses to assess the property in the
manner herein provided. And, for the purpose of making such
assessment and correction of values, the Tax Commissioner may
appoint one or more special assessors, as necessity may require, to
make such assessment in any such county, and any such special
assessor or assessors, as the case may be, shall have all the power
and authority now vested by law in assessors, and the work of such
special assessor or assessors shall be accepted and treated for all
purposes by the county boards of review and equalization and the
levying bodies, subject to any revisions of value on appeal, as the
true and lawful assessment of that year as to all property valued by him or them. The Tax Commissioner shall, with the approval of
the Board of Public Works, fix the compensation of all such special
assessors as may be designated by him
or her, which, together with
their actual expenses, shall be paid out of the county fund by the
county commission of the county in which any such assessment is
ordered, upon the receipt of a certificate of the Tax Commissioner
filed with the clerk of the county commission showing the amounts
due and to whom payable, after such expenses have been audited by
the county commission.
Any assessor who knowingly fails, neglects or refuses to
assess all the property of his
or her county, as herein provided,
shall be guilty of malfeasance in office, and, upon conviction
thereof, shall be fined not less than
one hundred 100 nor more than
five 500 hundred dollars, or imprisoned in the county
or regional
jail not less than three nor more than six months, or both, in the
discretion of the court, and upon conviction, shall be removed from
office.
NOTE: The purpose of this bill is to prohibit increases in
the assessed value of real property which is located in a county
where a maximum excess levy is in effect, the property has not
changed in tax classification and the increased value is more than
2 percent over the assessed value of the same property for the
previous year.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.