H. B. 2022
(By Mr. Speaker, Mr. Kiss [By Request]
[Introduced February 12, 1997; referred to the
Committee on Finance.]
A BILL to amend and reenact section six, article one, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended; to amend and reenact section
ten, article one-c of said chapter; to amend and reenact
sections two-a, three-a, ten, eleven, twenty-four, twenty- four-a, twenty-five, twenty-six and twenty-eight, article
three of said chapter; to amend section twenty-seven of said
article and reenact said section as section twenty-four-b of
said article; and to further amend said article three by
adding thereto six new sections, designated sections two-b,
two-c, two-d, twenty-four-c, twenty-four-d and twenty- four-e, all relating generally to ad valorem property taxes;
requiring tax commissioner to develop uniform forms and instructions for assessors; allowing extensions of time to
file required returns or reports with tax commissioner, county assessors or board of public works; requiring
assessors to give notice
of proposed
increases in
assessed
valuation; specifying when
and how
such notice is given and contents thereof;
permitting extensions of time to file required returns,
reports, statements and other documents; providing that
timely mailing is timely filing; requiring publication as
retail display advertisement of notice of requirements to
file returns and reports and penalties for failure to
comply; requiring filing of building or real property
improvement notices; imposing forfeiture penalties for
certain failures of taxpayers and assessors; providing for
abatement of certain forfeiture penalties and collection of
forfeiture penalties; providing for assessor to make or
correct property lists; providing for county commissions to
sit as boards of equalization during month of February and
specifying powers and duties of such boards; providing for
administrative review of classification and taxability of
property; authorizing county commissions to grant relief
from erroneous assessments due to clerical error or mistake
and specifying procedures therefor; providing for county
commissions to sit as boards of review after property tax
tickets are issued and specifying powers, duties and
procedures of such boards; specifying procedures and burdens of proof before county commissions sitting to equalize assessments, review assessments or correct clerical errors
or mistakes; permitting assessments to be corrected by
county commissions after informal conference with assessor;
providing for judicial review of valuation, classification
and taxability issues; providing for contents and effect of
judicial orders granting relief; defining certain terms;
specifying effective dates; and preserving prior law for
prior assessments.
Be it enacted by the Legislature of West Virginia:
That section six, article one, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as amended
be amended and reenacted; that section ten, article one-c of said
chapter be amended and reenacted; that sections two-a, three-a,
ten, eleven, twenty-four, twenty-four-a, twenty-five, twenty-six
and twenty-eight, article three of said chapter be amended and
reenacted; that section twenty-seven of said article three be
amended and reenacted as section twenty-four-b of said article;
and that said article be further amended by adding thereto six
new sections, designated sections two-b, two-c, two-d, twenty- four-c, twenty-four-d and twenty-four-e, all to read as follows:
ARTICLE 1. SUPERVISION.
§11-1-6. Forms and instructions for assessors.
(a) The tax commissioner shall prepare and forward to the
assessors such
uniform printed forms for the personal property books, and the land books, and such lists of taxable subjects to
be furnished by the assessors to persons chargeable with taxes,
as will procure a perfect assessment of all the persons and
property, both real and personal, in this state subject to
taxation, and shall have full power to alter or change any and
all forms and books from time to time, so as to procure a just
and equal assessment of all taxable property.
Provided, however,
That county
(b) The tax commissioner shall integrate and coordinate the
uniform printed forms so as to facilitate ease of compliance by
persons subject to the reporting requirements, and ease of
administration, assessment and collection of taxes, with respect
to related persons and property, both real and personal subject
to taxation.
(c) The uniform printed forms shall include, or shall be
accompanied by, complete, uniform printed instructions for proper
completion and timely filing of the forms, notice of penalties
for failure to comply with applicable filing requirements, notice
of the procedures for making a written request for extension of
time to file the forms, and notice of the procedure for making an
amendment to a form previously filed. The uniform printed forms
shall also include on the face thereof an appropriate space for
the person chargeable with taxes to indicate the classification
for levy purposes, and to claim any exemption from taxation, with respect to each item of property, both real and personal, to be
reported and the basis or reason therefor.
(d) Uniform printed forms prepared by the tax commissioner
shall be furnished by the assessors to persons chargeable with
taxes with respect to property, both real and personal, used by
the person in the conduct of a trade or business, and may be
accompanied, with the approval of the tax commissioner, by the
supplemental uniform printed local forms as may be prepared by
any assessor to facilitate the work of that assessor in his or
her county.
(e) Uniform printed forms prepared by the tax commissioner
may be furnished by the assessors to persons chargeable with
taxes with respect to property, both real and personal, not used
by the person in the conduct of a trade or business, or in lieu
thereof any individual assessor may furnish to persons
chargeable with taxes in his or her county, a uniform printed
local form prepared by that individual assessor: Provided, That
the local form is approved in advance by the tax commissioner.
(f) County assessors may, with the approval of the tax
commissioner,
also use
such other printed
local forms as may be
necessary in the use of mechanical devices designed to facilitate
the work of the assessor.
Provided further, That the The county
court commission is hereby authorized to purchase and pay out of
the county treasury for
all such printed
local forms for use by the assessor.
(g) The tax commissioner shall also, by letter or printed
circular, give
such instructions to the assessors respecting
their duties as may seem to him
or her judicious; and if any
assessor fail to obey
such the instructions, so far as they are
not contrary to law, he
or she shall forfeit not less than one
hundred dollars nor more than five hundred dollars and, upon
being convicted, shall be removed from office.
(h) Effective date. -- Amendments to this section enacted in
the year one thousand nine hundred ninety-seven shall apply to
assessment years beginning on or after the first day of July, one
thousand nine hundred ninety-seven. For assessment years that
begin before that date, the language of this section as then in
effect is fully preserved for the assessment years.
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
§11-1C-10. Valuation of industrial property and natural resources property by tax commissioner; penalties; methods; values sent to assessors.
(a) As used in this section:
(1) "Industrial property" means real and personal property
integrated as a functioning unit intended for the assembling,
processing and manufacturing of finished or partially finished
products.
(2) "Natural resources property" means coal, oil, natural gas, limestone, fireclay, dolomite, sandstone, shale, sand and
gravel, salt, lead, zinc, manganese, iron ore, radioactive
minerals, oil shale, managed timberland as defined in section two
of this article, and other minerals.
(b) All owners of industrial property and natural resources
property each year shall make a return to the state tax
commissioner and, if requested in writing by the assessor of the
county where situated, to
such the county assessor at a time and
in the form specified by the commissioner of all industrial or
natural resources property owned by them. The commissioner may
require any information to be filed which would be useful in
valuing the property covered in the return. Any penalties
provided for in this chapter or elsewhere in this code relating
to failure to list any property or to file any return or report
may be applied to any owner of property required to make a return
pursuant to this section.
(1) The tax commissioner may grant a reasonable extension of
time for filing the return required by subsection (b) of this
section, upon written request of the property owner made to the
tax commissioner prior to the time fixed for making the return,
and on the terms and conditions as the tax commissioner may
reasonably require. However, no extension shall exceed sixty
days.
(2) The property owner shall be entitled to amend any return by filing with the tax commissioner a return designated
as an amended return within thirty days from the due date,
including any extension thereof, of the original return, and may
amend any return subsequent to thirty days from the due date,
including any extension thereof, of the original return only upon
permission of the tax commissioner and on the terms and
conditions as the tax commissioner may reasonably require.
(c) The
state tax commissioner shall value all industrial
property in the state at its fair market value within three years
of the approval date of the plan for industrial property required
in subsection (e) of this section. The commissioner shall
thereafter maintain accurate values for all
such the property.
The tax commissioner shall forward each industrial property
appraisal to the county assessor of the county in which that
property is located and the assessor shall multiply each
such
appraisal by sixty percent and include the resulting assessed
value in the land book or the personal property book, as
appropriate for each tax year. The commissioner shall supply
support data that the assessor might need to evaluate the
appraisal.
(d) Within three years of the approval date of the plan
required for natural resources property required pursuant to
subsection (e) of this section, the
state tax commissioner shall
determine the fair market value of all natural resources property in the state. The commissioner shall thereafter maintain
accurate values for all
such the property.
(1) In order to qualify for identification as managed
timberland for property tax purposes the owner must annually
certify, in writing to the division of forestry, that the
property meets the definition of managed timberland as set forth
in this article and contracts to manage property according to a
plan that will maintain the property as managed timberland. In
addition, each owner's certification must state that forest
management practices will be conducted in accordance with
approved practices from the publication "Best Management
Practices for Forestry." Property certified as managed
timberland shall be valued according to its use and productive
potential. The tax commissioner shall promulgate rules for
certification as managed timberland.
(2) In the case of all other natural resources property, the
commissioner shall develop an inventory on a county by county
basis of all
such property and may use any resources, including,
but not limited to, geological survey information; exploratory,
drilling, mining and other information supplied by natural
resources property owners; and maps and other information on file
with the state division of environmental protection and office of
miners' health, safety and training. Any information supplied by
natural resources owners or any proprietary or otherwise privileged information supplied by the state division of
environmental protection and office of miners' health, safety and
training shall be kept confidential unless needed to defend an
appraisal challenged by a natural resources owner. Formulas for
natural resources valuation may contain differing variables based
upon known geological or other common factors. The tax
commissioner shall forward each natural resources property
appraisal to the county assessor of the county in which that
property is located and the assessor shall multiply each
such
appraisal by sixty percent and include the resulting assessed
value in the land book or the personal property book, as
appropriate, for each tax year. The commissioner shall supply
support data that the assessor might need to explain or defend
the appraisal. The commissioner shall directly defend any
challenged appraisal when the assessed value of the property in
question exceeds two million dollars or an owner challenging an
appraisal holds or controls property situated in the same county
with an assessed value exceeding two million dollars. At least
every five years, the commissioner shall review current
technology for the recovery of natural resources property to
determine if valuation methodologies need to be adjusted to
reflect changes in value which result from development of new
recovery technologies.
(e) The tax commissioner shall develop a plan for the valuation of industrial property and a plan for the valuation of
natural resources property. The plans shall include expected
costs and reimbursements, and shall be submitted to the property
valuation training and procedures commission on or before the
first day of January, one thousand nine hundred ninety-one, for
its approval on or before the first day of July of
such that
year. Such plan shall be revised, resubmitted to the commission
and approved every three years thereafter.
(f) To perform the valuation duties under this section, the
state tax commissioner shall have the authority to contract with
a competent property appraisal firm or firms to assist with or to
conduct the valuation process as to any discernible species of
property statewide if the contract and the entity performing such
contract is specifically included in a plan required by
subsection (e) of this section or otherwise approved by the
commission. If the tax commissioner desires to contract for
valuation services only in one county or a group of counties, the
contract must be approved by the commission.
(g) The county assessor may accept the appraisal provided,
pursuant to this section, by the
state tax commissioner:
Provided, That if the county assessor fails to accept the
appraisal provided by the
state tax commissioner, the county
assessor shall show just cause to the valuation commission for
the failure to accept
such the appraisal and shall further provide to the valuation commission a plan by which a different
appraisal will be conducted.
(h) The costs of appraising the industrial and natural
resources property within each county, and any costs of defending
same shall be paid by the state:
Provided, That the office of
the state attorney general shall provide legal representation on
behalf of the tax commissioner or assessor, at no cost, in the
event the industrial and natural resources appraisal is
challenged in court.
(i) For purposes of revaluing managed timberland as defined
in section two of this article, any increase or decrease in
valuation by the commissioner
does may not become effective
prior to the first day of July, one thousand nine hundred
ninety-one. The property owner may request a hearing by the
director of the division of forestry, who may thereafter rescind
the disqualification or allow the property owner a reasonable
period of time in which to qualify the property. A property
owner may appeal a disqualification to the circuit court of the
county in which the property is located.
(j) Effective date. -- Amendments to this section enacted in
the year one thousand nine hundred ninety-seven shall apply to
assessment years beginning on or after the first day of July, one
thousand nine hundred ninety-seven. For assessment years that
begin before that date, the language of this section as then in effect is fully preserved for the assessment years.
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-2a. Notice of increased proposed assessment required,
exceptions to notice; notice of increased
assessment; notice of special valuation.
(a) If the assessor determines the assessed valuation of any
item of
real property is more than ten percent greater than the
valuation assessed for that item in the last tax year and the
increase be entered in the property books as provided in section
nineteen of this article, the assessor shall
give deliver written
notice of the increase to the person assessed or the person
controlling the property as provided in section two of this
article. The notice must be
given delivered at least fifteen
days prior to the first
meeting in day of February
at which the
county commission meets as the board of equalization and review
for that tax year and advise the person assessed or the person
controlling the property of his
or her right to appear
before the
assessor and seek an adjustment in the assessment. The notice
shall be
made delivered by
first class United States
postage mail
mailed to the address of the person assessed or the person
controlling the property for payment of tax on the item in the
previous year.
unless there was a general increase of the entire
valuation in any one or more districts in which case the notice
shall be by publication thereof by a Class II-O legal advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the area for the publication
is the county The notice shall be provided by the assessors on
uniform preprinted forms prepared and forwarded to the assessors
by the tax commissioner for that purpose. The requirement of
notice under this section is satisfied and waived if personal
notice of the
proposed increase is shown by:
(1) The taxpayer having signed the assessment form after it
had been completed showing the
increase proposed increased
assessed valuation;
(2) Notice was given as provided in section three-a of this
article
and the proposed increased assessed valuation is based
solely on the information contained therein; or
(3) The person
so whose property is to be assessed
having
executing executed acknowledgment of the notice of the
increase
proposed increased assessed valuation.
(b) During the initial reappraisal of all property under
section seven, article one-c of this chapter, the tax
commissioner and each county assessor shall send every person
owning or controlling property appraised by the tax commissioner
or the county assessor, as the case may be, a pamphlet which
explains the reappraisal process and its equalization goal in a
detailed yet informal manner. The property valuation training
and procedures commission, created under section three, article one-c of this chapter, shall design the pamphlet for use in all
counties while allowing individual county information to be
included if it determines that the information would improve
understanding of the process.
(b)(1) Notwithstanding any other provision of law to the
contrary, when any increase occurs in the assessed valuation, or
any change in the classification or taxability, of any property
either from the immediately prior tax year or from that
classification or taxable status indicated by the owner thereof
in his or her return of the same for the current tax year, and
that increase or change be entered in the property books as
provided in section nineteen of this article, and the property
books are approved by the county commission sitting as a board of
equalization as provided in section twenty-four of this article,
a notice of any and all the increases and changes shall be
delivered to the property owner, contemporaneous to and in
conjunction with the mailing to the property owner of the tax
bill with respect to the property, by mailing the notice by
United States mail to the address of the property owner shown on
the tax bill. The notice shall be provided to the sheriff by the
assessor on uniform preprinted forms provided to the assessor by
the tax commissioner for that purpose.
(2) The notice required pursuant to subdivision (1) of this
subsection shall contain the information hereinbefore required, and shall also set forth the applicable portions of the following
information with respect to the property in the form shown or as
near thereto as may be practicable:
"NOTICE
ATTENTION: There has been determined AN INCREASE IN THE
ASSESSED VALUATION of one or more of the properties identified on
your property tax bill for this year. This INCREASE ASSESSED
VALUATION is the assessed valuation of the property being used
for purposes of imposition of the property tax.
ATTENTION: There has been A CHANGE IN THE CLASSIFICATION of
one or more of the properties identified on your property tax
bill for this year. This CHANGED CLASSIFICATION is the
classification of the property being used for purposes of
imposition of the property tax and it differs from the
classification you indicated for the property in your return of
the same.
ATTENTION: There has been A CHANGE IN THE TAXABILITY of one
or more of the properties identified on your property tax bill
for this year. This CHANGED TAXABILITY is the taxable status of
the property being used for purposes of imposition of the
property tax and it differs from the taxable status you indicated
for the property in your return of the same.
IDENTIFICATION OF INCREASE(S) OR CHANGE(S)
The following information is provided in order to assist you in identifying each and every of the increase(s) or change(s)
described above and each and every property to which the
increase(s) or change(s) apply:
REAL PROPERTY
Property Identification:
Last Year This Year
(or as claimed)
(in your return)
1. Appraised Valuation: $
$
Land: $ $
Improvement: $ $
2. Assessed Valuation: $ $
Land: $ $
Improvement: $ $
3. Classification:
Land: $ $
Improvement: $ $
4. Taxability: $ $
Land: $ $
Improvement: $ $
PERSONAL PROPERTY
Property Identification:
1. Appraised Valuation:$ $
2. Assessed Valuation:$ $
3. Classification:$ $
4. Taxability:$ $
RIGHT TO ADMINISTRATIVE REVIEW
A. Any owner of property subject to tax who shall properly
and timely complete and file the written protest as provided
herein, shall be entitled to a hearing before the county
commission sitting as a board of review from the twentieth day
of July, to the fifteenth day of August of this year, to protest
the assessment of the property with respect to this tax year.
However, in no case shall any question of classification or
taxability be considered or reviewed by the county commission.
(See paragraph B below.) The hearing shall be allowed only when
the property owner completes and files in the office of the
clerk of the county commission, either personally or by United
States mail, on or before the first day of August of this year, a written protest of the assessment on a uniform preprinted form
prepared by the tax commissioner for that purpose and made
available upon request at the clerk's office, or on a form
substantially similar thereto. Upon receipt of the written
protest, the clerk of the county commission shall assign a time
for the hearing and shall notify the property owner of the time.
In the event that the property owner shall also desire to object
to the classification or taxability of any of his or her
property, he or she must, in addition to seeking the review
described by this paragraph, also seek the review described by
paragraph B below.
If any person receiving this notice fails to apply for
relief before the county commission sitting as a board of review
in the manner herein provided, he or she shall have waived his
or her right to ask for correction of the assessed valuation of
any property or properties, which is a total of less than fifty
thousand dollars, for the tax year, and shall not thereafter be
permitted to obtain administrative or judicial review of the
correctness of the assessed valuation.
B. Any owner of a property who shall properly and timely
complete and file the written protest as provided herein, shall
be entitled to a written decision from the tax commissioner
regarding the classification or taxability of the property with
respect to this tax year. The decision by the tax commissioner shall be issued only when the property owner completes and files
with the tax commissioner by United States mail, on or before
the first day of August of this year, a written protest of the
assessment, as it relates to the classification or taxability of
the property, on a uniform preprinted form prepared by the tax
commissioner for that purpose and made available at the
assessor's office, or on a form substantially similar thereto.
In the event that the property owner shall also desire to
protest the assessed valuation of any of his or her property, he
or she must, in addition to seeking the review described in this
paragraph, also seek the review described in paragraph A above.
If any person receiving this notice fails to apply for
relief to the tax commissioner in the manner herein provided, he
or she shall have waived his or her right to ask for correction
of the classification or taxability of the property for the tax
year, and shall not thereafter be permitted to obtain
administrative or judicial review of the correctness of the
classification or taxability for the tax year.
AVAILABILITY OF GENERAL ASSESSMENT INFORMATION
There is available for inspection in the assessor's office,
during regular business hours, general assessment information
including, but not limited to, the appraised valuation, assessed
valuation, assessment ratios, classification and taxability of
each and every property in the county, and the same information with respect to the immediately preceding year's assessments.
PROCEDURES BY WHICH LEVY (TAX) RATES ARE SET
The levy (tax) rate applied to the assessed valuation of
property is a composite of the levy rate set by each levying
body in the county with jurisdiction to tax that property. Each
levying body makes its levy estimate, or sets the levy rate,
annually in public meetings held between the seventh day of
March and the twenty-eighth day of March of the tax year. See
the county commission, board of education or municipality for
the scheduling of the meetings."
(3) If any property identified in the notice consists of
identifiably separate items, lots, tracts or parcels of land, or
contains improvements on any such items, lot, tract or parcel,
the appraised and assessed valuation and the classification and
taxability, shall be disclosed with respect to each such item,
lot, tract or parcel and improvement thereon.
(4) Notwithstanding any other provision of law to the
contrary, in the event of a failure to give the notice required
pursuant to subsection (b) of this section, when mailing to the
property owner the tax bill with respect to which the notice is
required, that property owner shall not be required, in order to
be entitled to judicial review of the assessment by the circuit
court, pursuant to section twenty-five of this article, to
comply with the provisions of section twenty-five of this article, relating to appearing before the county commission
sitting as a board of review to protest the assessment, but may
comply with the provisions at his or her election.
(c) The tax commissioner shall prepare and forward to the
assessors a uniform printed form of a notice which shall be
published by the assessors in June of each year as a retail
display advertisement, as proposed to, and other than, a legal
and classified advertisement, to be published in every newspaper
of general circulation within the county which shall be in the
following form:
"NOTICE
RIGHT TO ADMINISTRATIVE REVIEW
A. Any interested person who shall timely complete and
file a written protest as provided herein, shall be entitled to
a hearing before the county commission sitting as a board of
review from the twentieth day of July to the fifteenth day of
August of this year, to protest the assessed valuation of any
property, as entered in the property books by the assessor, for
use in imposing property taxes in this tax year. However, in no
case shall any question of taxability or classification be
considered by the county commission. (See paragraph B below.)
The hearing shall be allowed only when such person shall have
completed and filed in the office of the clerk of the county
commission, either personally or by United States mail, on or before the first day of August of this year, a written protest
of the assessed valuation on a uniform preprinted form prepared
by the tax commissioner for that purpose and made available upon
request at the clerk's office, or on a form substantially
similar thereto. Upon receipt of the written protest, the clerk
of the county commission shall assign a time for the hearing and
shall notify the person protesting, and the owner of the
property, if they are not the same, of such time. In the event
that the person shall also desire to object to the
classification or taxability of any of the property, he or she
must, in addition to seeking the review described by this
paragraph, also seek the review described by paragraph B below.
B. At any time after property is returned for taxation and
prior to the first day of July of the tax year, any interested
person is entitled to request and to obtain, within five days
after making the request, from the assessor a written
determination of the proposed classification or taxability of
any property. In case the person is dissatisfied with the
proposed classification or taxability of the property, he or she
shall file his or her objections in writing with the assessor,
and with the owner of the property, if they are not the same, no
later than the fifteenth day of July of the tax year. The
assessor shall decide the question by either sustaining the
objection and making proper corrections, or by stating, in writing if requested, the reasons for his or her refusal to
sustain the objection. The assessor may, and if the person or
the owner of the property requests, the assessor shall certify
the question to the state tax commissioner in a statement sworn
to by all the parties, or if the parties are unable to agree, in
separate sworn statements, no later than the first day of August
of the tax year, giving a full description of the property and
any other information which the tax commissioner may require.
The tax commissioner shall prescribe forms on which the
aforesaid questions shall be certified and he or she shall have
the authority to pursue any inquiry and procure any information
which may be necessary for the disposition of the issue.
AVAILABILITY OF GENERAL ASSESSMENT INFORMATION
There is available for inspection in the assessor's office,
during regular business hours, general assessment information
including, but not limited to, the appraised valuation, assessed
valuation, assessment ratios, classification and taxability of
each and every property in the county, and the same information
with respect to the immediately preceding year's assessments.
PROCEDURES BY WHICH LEVY (TAX) RATES ARE SET
The levy (tax) rate applied to the assessed valuation of
property is a composite of the levy rate set by each levying
body in the county with jurisdiction to tax that property. Each
levying body makes its levy estimate, or sets the levy rate, annually in public meetings held between the seventh day of
March and the twenty-eighth day of March of the tax year. See
the county commission, board of education or municipality for
the scheduling of the meetings."
(1) Such advertisement shall be of a size sufficient to be
readily visible and apparent to the readers of the newspaper and
shall be at least fifteen column inches or its equivalent and
shall appear in each newspaper in some portion thereof other
than that portion devoted to legal and classified advertising.
The assessor shall solicit the running of the advertisement as
a public service or at a reduced cost, but, in any event, the
cost of the advertisement shall be paid for out of the county
treasury with funds appropriated for that purpose.
(2) Such advertisement shall be published at least three
times between the first and last day of June in every year, but
no more often than once a week during the period, and shall be
published the third and final time no earlier than the twenty- first day of June or, in the case of weekly newspapers, the
edition next preceding that date.
(3) The advertisements required to be published by the
provisions of this section shall not include the name of the tax
commissioner or of any other public official or employee,
whether elected or appointed, and the person may be referred to
in the advertisements, if at all, by their title or office only.
(d) Effective date. -- Amendments to this section enacted
in the year one thousand nine hundred ninety-seven shall apply
to assessment years beginning on or after the first day of July,
one thousand nine hundred ninety-seven. For assessment years
that begin before that date, the language of this section as
then in effect is fully preserved for the assessment years.
§11-3-2b. Extension of time for making reports and amendment of
reports.
(a) The assessor to whom a report listing property must be
made, may grant a reasonable extension of time for making the
reports, required in the provisions of this article, upon
written request of the property owner made and filed with the
assessor prior to the time fixed for making the report, upon
such terms and conditions as the assessor may reasonably
require. However, no extension shall exceed sixty days.
(b) The property owner shall be entitled to amend any
required report listing property by filing with the assessor, to
whom the original report was required to be made, a report
designated as an amended report within thirty days from the due
date, including any extension thereof, of the original report,
and may amend any report subsequent to thirty days from the due
date, including any extension thereof, of the original report,
only upon permission of the assessor to whom the original report
was made, on the terms and conditions as the assessor may reasonably require.
(c)
Effective date. -- This section enacted in the year one
thousand nine hundred ninety-seven shall apply to assessment
years beginning on or after the first day of July, one thousand
nine hundred ninety-seven.
§ 11-3-2c. Timely filing.
(a)
Delivery in person. -- If any return, report, statement
or other document required to be filed by this article, or
article one-c, six or six-b of this chapter, within a prescribed
period or on or before a prescribed date, is delivered in person
on or before the date to the assessor, the tax commissioner or
other officer with whom the return, report or other document is
required to be filed, it shall be timely filed.
(b)
Timely mailing. -- If any return, report, statement or
other document required to be filed by this article or article
one-c, six or six-b of this chapter, within a prescribed period
or on or before a prescribed date is, after the period or the
date, delivered by United States mail to the assessor, the tax
commissioner, or other officer with whom the return, report or
other document is required to be filed, the date of the United
States postmark stamped on the cover in which the return, report
or other document is mailed shall be deemed to be the date of
delivery provided the following requirements are met:
(1) The postmark date falls within the prescribed period or on or before the prescribed date for filing (including any
extension granted for the filing) of the return, report or other
document; and
(2) The return, report or other document was, within the
time prescribed in subdivision (1) of this subsection, deposited
in the mail in the United States in an envelope or other
appropriate wrapper, postage prepaid, properly addressed to the
assessor, the tax commissioner or other officer with which the
return, report or other document is required to be filed.
(c)
Postmarks. -- This section shall apply in the case of
postmarks not made by the United States postal service only if
and to the extent allowed in rules prescribed by the tax
commissioner.
(d)
Registered and certified mailing. -- For purposes of
this section, if any return, report, or other document is sent
by United States registered or certified mail, the date of
registration or certification shall be deemed the postmark date.
(e)
Last date for filing. -- The last date for timely
filing shall include any extension of time granted in writing by
the assessor or tax commissioner.
§11-3-2d. Notice of requirements for making returns and
reports.
(a) Each and every assessor shall, in the month of August
in each year, prepare and publish a notice, which shall provide information describing the requirements for making of returns or
reports of property subject to tax contained in this article and
in article one-c of this chapter, and include the following
statement describing the penalties that may be imposed on the
property owner under section ten of this article for failure to
comply with the filing requirements:
"PENALTIES FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS
If any person, firm or corporation, including public
service corporations, whose duty it is by law to list any real
estate or personal property for taxation, shall fail or refuse
to list within the time required by law, including lawful
extensions of that time, or if any person, firm or corporation,
including public service corporations, shall fail or refuse to
answer or shall answer falsely any question asked by the
assessor or by the tax commissioner or by the board of public
works, or shall fail or refuse to deliver any statement, return
or report required by law, he or she, or it, in the case of each
failure or refusal, shall forfeit one hundred dollars, and, in
circumstances in which a person, firm, or corporation refuses
to, timely and otherwise, furnish a proper list, or answer any
question or deliver any statement, return or report required by
law, such person, firm or corporation shall be denied all remedy
provided by law for the correction of any assessment made by the
assessor or by the board of public works.
If any person, firm or corporation, including public
service corporations, required by law to make return or report
of property for taxation, whether the return or report is to be
made to the tax commissioner, the assessor, the board of public
works or any other assessing officer or body, fails or refuses
to return a true list of all property which should be assessed
in this state, including notes, bonds, bills and accounts
receivable, stocks, and any other intangible personal property,
such person, firm or corporation, in addition to all other
penalties provided by law, shall forfeit one percent of the
appraised value of the property not yet returned and not
otherwise taxed in this state."
(b) The notice required by subsection (a) of this section
shall be published as a retail display advertisement, as opposed
to, and other than, a legal and classified advertisement, in
every newspaper of general circulation within the county.
(1) Such retail display advertisement shall be of a size
sufficient to be readily visible and apparent to the readers of
the newspaper and shall be at least fifteen column inches or its
equivalent and shall appear in each newspaper in some portion
thereof other than that portion devoted to legal and classified
advertising. The assessor shall solicit the running of the
advertisement as a public service or at a reduced cost, but, in
any event, the cost of such advertisement shall be paid for out of the county treasury with funds appropriated for that purpose.
(2) Such advertisement shall be published at least three
times between the first and last day of August in every year,
but no more often than once a week during such period, and shall
be published the third and final time no earlier than the
twenty-first day of August or, in the case of weekly newspapers,
the edition next preceding that date.
(c) The advertisements required to be published by the
provisions of this section shall not include the name of the tax
commissioner or of any other public official or employee,
whether elected or appointed, and the person may be referred to
in such advertisements, if at all, by their title or office
only.
(d)
Effective date. -- This section enacted in the year one
thousand nine hundred ninety-seven shall apply to assessment
years beginning on or after the first day of July, one thousand
nine hundred ninety-seven.
§11-3-3a. Building or real property improvement notice; notice
filed with assessors; when not required; penalties.
(a) Any person, corporation, association or other owner of
real property, subject to the payment of property tax, who shall
hereafter erect any building or structure, or who shall add to,
enlarge, move, alter, convert, extend, raze or demolish any
building or structure, whereby the value of the said real property shall be improved more than one thousand dollars, shall
give notice in writing to the assessor within sixty days after
the commencement of the improvement of
such the property.
(1) The notice shall be given upon
such the forms as may be
prescribed by the tax commissioner who shall furnish the same to
assessors. The notice shall contain the following information:
(1) (A) A statement that improvements are being or have been
made;
(2) (B) the location or address of the property; and
(3)
(C) the name of the owner or owners of the property.
(2) The information contained in
such the notice shall be
advisory in nature and may be used by the assessor in performing
his
or her duties as otherwise provided by law.
Provided
however, That a
(b) Notwithstanding the requirements of subsection (a):
(1) A report made by or on behalf of any mine, mill,
factory, or other industrial establishment, and filed with the
assessor on or before
June fifteen the fifteenth day of June
which discloses with certainty any construction, or improvement
made during the previous twelve months, shall be deemed
compliance with this section;
And provided further, That and
(2) Within the area of any municipality where a building
permit has been obtained prior to beginning such work, the
delivery of a copy of the building permit to the assessor by the
owner or the issuing authority shall be sufficient notice under this section.
(c) Any person who shall violate the provisions of this
section shall
be guilty of a misdemeanor, and, upon conviction
thereof, shall be fined not less than ten dollars nor more than
forfeit one two hundred dollars.
in the discretion of the
court. Justices of the peace shall have concurrent jurisdiction
with other courts having jurisdiction for the trial of all
misdemeanors arising under this section
(d) Effective date. -- Amendments to this section enacted
in the year one thousand nine hundred ninety-seven shall apply
to assessment years beginning on or after the first day of July,
one thousand nine hundred ninety-seven. For assessment years
that begin before that date, the language of this section as
then in effect is fully preserved for the assessment years.
§11-3-10. Failure to list property, etc.; collection of
penalties and forfeitures.
(a) If any person, firm or corporation including,
but not
limited to public service corporations, whose duty it is by law
to list any real estate or personal property for taxation, shall
fail or refuse to furnish a proper list thereof, or refuse to
furnish a list within the time required by law,
including lawful
extensions of that time; or if any person, firm or corporation,
including,
but not limited to, public service corporations,
shall
fail or refuse to answer or shall answer falsely any question asked by the assessor or by the tax commissioner, or
shall fail or refuse to deliver any statement,
return or report
required by law,
he or it such person, firm or corporation
shall,
in the case of each failure or refusal, forfeit
not less
than twenty-five nor more than one hundred dollars.
and
(b) In circumstances in which a person, firm or
corporation, including, but not limited to, public service
corporations: (1) Refuses to, timely or otherwise, furnish a
proper list of property for taxation, or answer any question, or
deliver any statement, return or report required by law; or (2)
answers falsely with intent to evade tax any question asked by
the assessor or tax commissioner, the person, firm or
corporation shall be denied all remedy provided by law for the
correction of any assessment made by the assessor or by the
board of public works.
(c) If any person, firm or corporation, including,
but not
limited to, public service corporations, required by law to make
return
or report of property for taxation, whether
such the
return
or report is to be made to the assessor,
the tax
commissioner, the board of public works, or any other assessing
officer or body, fails
or refuses to return a true list of all
property which should be assessed in this state, including
notes, bonds, bills and accounts receivable, stocks, and any
other intangible personal property,
such the person, firm or corporation, in addition to all other penalties provided by law,
shall forfeit one percent of the
assessed value of the property
not yet returned and not otherwise taxed in this state.
(d) Within the discretion of the officer to whom the
return, report or statement is to be made, or question answered,
the forfeiture under subsection (a), (b) or (c) of this section,
as to any property may be abated, in whole or in part, upon
written request of the person, firm or corporation made in
writing within thirty days after receipt of written notice of
the forfeiture from the officer, and upon a finding by the
officer that the failure or refusal: (1) To return a true list
of such property; (2) to make a return or report; or (3) to
answer any question, was due to reasonable cause and not due to
negligence or intentional disregard of applicable provisions of
law.
(e) A forfeiture as to all property aforesaid may be
enforced for any
such default occurring in any year not
exceeding five years immediately prior to the time the same is
discovered.
but no liability to penalty or forfeiture as to
notes, bonds, bills and accounts receivable, stocks and other
intangible personal property arising prior to the first day of
January, one thousand nine hundred thirty-three, shall be
enforceable on behalf of the state or any of its subdivisions
(f) Each failure to make a true return
or report as herein required shall constitute a separate offense, and a forfeiture
shall apply to each of them, but all
such forfeitures, to which
the same person, firm or corporation is liable
in a county,
shall be enforced in one proceeding against
such the person,
firm or corporation, or against the estate of any deceased
person and shall not exceed five percent of the
assessed value
of the property not returned.
(g) Such forfeitures shall be collected as is hereinafter
provided under the provision of article two, chapter eleven-a of
this code, the same as any tax liability, against the defaulting
taxpayer, or in case of a decedent, against his
or her personal
representative. The sheriff shall apportion
such fund the funds
among the state, county
commissions,
district, school district
county boards of education and municipalities which would have
been entitled to the taxes upon
such the property if it had been
assessed, in proportion to the rates of taxation for each such
levying unit for the year in which the judgment was obtained
bears to the sum of rates for all.
(h) When the list of property returned by the appraisers of
the estate of any deceased person shows an amount greater than
the last assessment list of
such the deceased person next
preceding the appraisal of his
or her estate, it shall be prima
facie evidence that
such the deceased person returned an
imperfect list of his
or her property:
Provided, That any person liable for the tax, or his
or her personal
representative, may always be permitted to prove by competent
evidence that the discrepancy between
such the assessment list
and the appraisal of the estate is caused by a difference of
valuation returned by the assessor and that made by the
appraisers of the same property or by property acquired after
assessment, or that any property enumerated in the appraisers'
list had been otherwise listed for taxation, or that it was not
liable for taxation.
(i) Any judgment recovered under
this section article two,
chapter eleven-a of this code for forfeiture penalties shall be
a lien from the time of the service of the notice, upon all real
estate and personal property of
such the defaulting taxpayer,
owned at the time or subsequently acquired, in preference to any
other lien.
(j) Effective date. -- Amendments to this section enacted
in the year one thousand nine hundred ninety-seven shall apply
to assessment years beginning on or after the first day of July,
one thousand nine hundred ninety-seven. For assessment years
that begin before that date, the language of this section as
then in effect is fully preserved for the assessment years.
§11-3-11. Making or correction of list by assessor.
(a) If any person
fail fails to furnish a proper list, or
if the list furnished be, in the judgment of the assessor, incomplete or erroneous in any respect, the assessor shall
proceed to list the property and assess its value, or to supply
the omission and correct the errors, upon the best information
he
or she can obtain, and for that purpose the assessor may call
upon any officer of the state, county, or district for
such the
proper information as it may be in his
or her power to give, and
may require any person having possession, charge or control of
any property in the county to permit him
or her to examine the
same in order that a fair valuation thereof may be made, and if
any person
refuse refuses to do so, he
or she shall forfeit
not
less than ten nor more than fifty dollars one hundred dollars.
(b) Effective date. -- Amendments to this section enacted
in the year one thousand nine hundred ninety-seven shall apply
to assessment years beginning on or after the first day of July,
one thousand nine hundred ninety-seven. For assessment years
that begin before that date, the language of this section as
then in effect is fully preserved for the assessment years.
§11-3-24. Equalization of proposed assessments by county
commission.
(a) The county commission shall annually, not later than
the first day of February, meet for the purpose of
reviewing and
equalizing the
assessment made assessments proposed by the
assessor. It shall not adjourn for longer than three days at a
time until this work is completed,
and shall not remain in session for a longer period than twenty-eight days and shall not
adjourn sine die before the
fifteenth twenty-eighth day of
February. At the first meeting, the assessor shall submit the
property books for the current year, which shall be complete in
every particular, except that the levies shall not be extended.
The assessor and his
or her assistants shall attend
each meeting
and render every assistance possible in connection with the
value of property assessed by them.
(b) The
county commission shall proceed to examine
and
review the property books, and shall add on the books the names
of persons, the value of personal property and the description
and value of real estate liable to assessment which was omitted
by the assessor. They shall correct all errors in the names of
persons, in the description and valuation of property, and they
shall cause to be done whatever else may be necessary to make
the valuation comply with the provisions of this chapter. But
in no case shall any question of classification or taxability be
considered.
or reviewed If the
county commission
determine
determines that any property is assessed at more or less than
sixty percent of its true and actual value, it shall fix it at
the sixty percent of its true and actual value.
But no
assessment shall be increased without giving
(c) If the county commission intends to so fix the assessed
valuation of any property in an amount more than the assessed valuation for that property proposed by the assessor, the county
commission shall give the property owner
at least five day's
notice, in writing, and signed by the president of the
county
commission, of
the its intention to make the increase.
This
notice shall be delivered to the property owner at least five
days before the date on which the county commission makes the
increase; but in no event shall this notice be delivered later
than the twentieth day of February. Such notice shall be
provided by the county commission in a uniform preprinted form
prepared and forwarded to the county commission by the tax
commissioner for that purpose. The notice required by this
subsection (c) shall be delivered:
Service upon (1) By delivering it to the property owner
shall be sufficient, or upon or to his
or her designated agent
or attorney in person, or
if sent by sending it by
registered
United States certified mail to such property owner, his
or her
designated agent, or attorney, at the
property owner's last
known place of abode
or the last known address of the property
owner's designated agent or attorney.
(2) If he
or she be not found and have no known place of
abode, then notice shall be
given delivered by publication
thereof as a Class I legal advertisement in compliance with the
provisions of article three, chapter fifty-nine of this code,
and the publication area
for of such the publication shall be the county. The date of the publication shall be at least five
days prior to the
date the county commission makes the increase.
(d) When it is desired If the county commission intends to
increase the entire valuation in any one district by a general
increase,
individual notice to affected property owners shall
not be required as provided in subsection (c) of this section,
and notice
of the general increase shall be given by publication
thereof as a
Class II-0 legal advertisement in compliance with
the provisions of article three, chapter fifty-nine of this
code, and the publication area for such publication shall be the
county. retail display advertisement, as opposed to, and other
than, a legal and classified advertisement. This retail display
advertisement shall be published in every newspaper of general
circulation within the county and shall be in the following
form:
"NOTICE
The county commission of this county has proposed a general
increase in the assessed valuation of the entire valuation of
all properties in the Districts of in this county.
The general increase is proposed to be used for the imposition
of property taxes this year and is in the amount of percent.
RIGHT TO ADMINISTRATIVE REVIEW
Any owner of property subject to tax who shall timely
complete and file the written protest as provided herein, shall be entitled to a hearing before the county commission sitting as
a board of equalization in February to protest the increased
assessed valuation of the property, as proposed by the county
commission. However, in no case shall any question of
taxability or classification be considered. The hearing shall
be allowed only when the property owner shall have completed and
filed in the office of the clerk of the county commission,
either personally or by United States mail, on or before the
twentieth day of February of the assessment year, a written
protest of the assessed valuation on a uniform preprinted form
prepared by the tax commissioner for that purpose and made
available upon request at the clerk's office, or on a form
substantially similar thereto. Upon receipt of the written
protest the clerk of the county commission shall assign a time
for the hearing and shall notify the property owner of the
time."
(1) This retail display advertisement shall be of a size
sufficient to be readily visible and apparent to the readers of
the newspaper and shall be at least fifteen column inches or its
equivalent and shall appear in each newspaper in some portion
thereof other than that portion devoted to legal and classified
advertising. The county commission shall solicit the running of
the advertisement as a public service or at a reduced cost, but,
in any event, the cost of the advertisement shall be paid for by the county commission out of the county treasury.
(2) The advertisement shall be published at least two times
between the first and fifteenth day of February, but no more
often than once a week during such period, and shall be
published the second and final time no earlier than the tenth
day of February or, in the case of weekly newspapers, the
edition next preceding that date. The date of the last
publication shall be at least five days prior to the
date the
county commission orders the increase in valuation.
(3) The advertisements required to be published by the
provisions of this subsection (d) shall not include the name of
the tax commissioner or of any other public official or
employee, whether elected or appointed, and the person may be
referred to in the advertisements, if at all, by their title or
office only.
(4) When an increase is made, the same valuation shall not
again be changed
by the county commission unless notice is again
given as heretofore provided
in this section.
(e) The clerk of the county commission shall publish notice
of the time, place and general purpose of the meeting
as a Class
II legal advertisement in compliance with the provisions of
article three, chapter fifty-nine of this code, and the
publication area for such publication shall be the county
involved. The expense of publication shall be paid out of the county treasury of the county commission sitting as a board of
equalization pursuant to subsection (a) of this section,
including the opportunity of all persons to appear before the
county commission to comment or object to the proposed
assessments made by the assessor. The notice shall be published
in January of each year as a retail display advertisement, as
opposed to, and other than, a legal and classified
advertisement, to be published in every newspaper of general
circulation within the county which shall be in the following
form:
"NOTICE
The County Commission of this county will meet beginning
the first day of February of this year as a board of
equalization for the purposes of equalizing the proposed
assessments of property made by the assessor. The County
Commission, sitting as a board of equalization, will not adjourn
earlier than the twenty-eighth day of February of this year.
The County Commission will meet as a board of equalization in
the chambers of the County Commission located in the county
courthouse of this county which is located at .
Any person who shall so desire, may attend and appear before the
board of equalization to comment on or object to the assessed
valuation of any property, as entered in the property books by
the assessor."
(1) This retail display advertisement shall be of a size
sufficient to be readily visible and apparent to the readers of
the newspaper and shall be at least fifteen column inches or its
equivalent and shall appear in each newspaper in some portion
thereof other than that portion devoted to legal and classified
advertising. The county commission shall solicit the running of
the advertisement as a public service or at a reduced cost, but,
in any event, the cost of such advertisement shall be paid for
out of the county treasury with funds appropriated for that
purpose.
(2) The advertisement shall be published at least three
times between the first and last day of January in every year,
but no more often than once a week during the period, and shall
be published the third and final time no earlier than the
twenty-first day of January or, in the case of weekly
newspapers, the edition next preceding that date.
(3) The advertisements required to be published by the
provisions of this section shall not include the name of the tax
commissioner or of any other public official or employee,
whether elected or appointed, and the person may be referred to
in the advertisements, if at all, by their title or office only.
(f) Any owner of property subject to tax who shall timely
complete and file the written protest, described in the
subsection below, shall be entitled to a hearing before the county commission sitting as a board of equalization pursuant to
subsection (a) of this section in February to protest the
assessed valuation of the property as determined by the county
commission as provided in subsection (c) or (d) of this section.
However, in no case shall any question of taxability or
classification be considered.
(1) The hearing shall be allowed only when the property
owner shall have completed and filed in the office of the clerk
of the county commission, either personally or by United States
mail, on or before the twenty-sixth day of February of the tax
year with respect to an individual assessed valuation increased
by the county commission pursuant to subsection (c) of this
section, or on or before the twentieth day of February of the
tax year with respect to a general increase of assessed
valuations in any one district proposed by the county commission
pursuant to subsection (d) of this section, a written protest of
the assessed valuation on a uniform preprinted form prepared by
the tax commissioner for that purpose and made available upon
request at the clerk's office, or on a form substantially
similar thereto. The form shall require the property owner, or
his or her duly authorized agent having knowledge of the facts,
to verify under oath the information contained therein, to set
forth with particularity the assessed valuation objected to
together with the reasons for the objections, and to set forth with particularity the assessed valuation which he or she
contends is the true and actual value of the property.
(2) Upon receipt of the written protest, the clerk of the
county commission shall assign a date, time and place for the
hearing and shall notify the property owner of the date, time
and place.
(3) In the event that the property owner also desires to
object to the classification or taxability of any of his or her
property, he or she must, in addition to seeking the review
provided by this subjection, also seek the review provided by
section twenty-four-a of this article.
(g) If any person fails to
apply for relief at this
meeting file a written protest as provided in subsection (f) of
this section, he
or she shall
not have waived his
or her right
to ask for correction
in his assessment list of the assessed
valuation of any property for the current
tax year, and shall
not thereafter
nonetheless be permitted to
question obtain
administrative review of the correctness of
his list the
assessed valuation of any such property as finally fixed by the
county commission,
except on appeal to the circuit court as
provided by section twenty-four-c of this article.
(h) If any person files a written protest pursuant to
subsection (f) of this section, and the county commission issues
a written decision pursuant thereto, he or she shall, nevertheless, still be entitled to further administrative review
of the assessment by the county commission sitting as a board of
review pursuant to section twenty-four-c of this article.
(i) No person shall be required, in order to be entitled to
judicial review of the assessment by the circuit court pursuant
to section twenty-five of this article, to have complied with
the provisions of this section.
(j) After the county commission completes the
review and
equalization of the property books, a majority of the commission
shall sign a statement that it is the completed assessment of
the county for the year; then the property books shall be
delivered to the assessor and the levies extended as provided by
law.
(k) Effective date. -- Amendments to this section enacted
in the year one thousand nine hundred ninety-seven shall apply
to assessment years beginning on or after the first day of July,
one thousand nine hundred ninety-seven. For assessment years
that begin before that date, the language of this section as
then in effect is fully preserved for the assessment years.
§11-3-24a. Determination of taxability or classification by
assessor and tax commissioner.
(a) At any time after property is returned for taxation,
and up to and including the time the property books are before
the county court for equalization and review any taxpayer
may apply to is entitled to request and to obtain, within five
business days after making the request, from the assessor,
for
information regarding a written determination of the
proposed
classification
and or taxability of his
or her property.
(b) In case the taxpayer is dissatisfied with the
proposed
classification
or taxability of
his or her property,
assessed to
him or believes that such property is exempt or otherwise not
subject to taxation he
or she shall file his
or her objections
in writing with the assessor
no later than the twenty-fifth day
of July of the tax year.
(c) The assessor shall decide the question by either
sustaining the
protest objection and making proper corrections,
or by stating, in writing if requested, the reasons for his
or
her refusal
to sustain the objection. The assessor may, and if
the taxpayer requests, the assessor shall, certify the question
to the state tax commissioner in a statement sworn to by both
parties, or if the parties are unable to agree, in separate
sworn statements,
no later than the tenth day of August of the
tax year, giving a full description of the property and any
other information which the tax commissioner may require.
The
tax commissioner shall prescribe forms on which the aforesaid
questions shall be certified and the commissioner shall have the
authority to pursue any inquiry and procure any information
which may be necessary for the disposition of the issue.
(d) The tax commissioner shall, as soon as possible on
receipt of the question, but in no case later than
February
twenty-eighth the thirtieth day of August of the
assessment tax
year, instruct the assessor
and the taxpayer in writing as to
how the property shall be treated
for taxability or
classification purposes. The instructions issued and forwarded
by mail to the assessor
and the taxpayer shall be binding upon
him
or her and on the taxpayer and the county commission, but
either the assessor or the taxpayer may apply to the circuit
court of the county for the review of the question of
classification
and or taxability in the same fashion as is
provided for
appeals from judicial review of the decisions of
the county
court commission on protests of assessed valuations
in
subsection (a) of section twenty-five of this article.
The
tax commissioner shall prescribe forms on which the aforesaid
questions shall be certified and he shall have the authority to
pursue any inquiry and procure any information which may be
necessary for the disposition of the issue.
(e) In the event that the property owner also desires to
protest the assessed valuation of any of his or her property, he
or she must, in addition to seeking the review provided by this
section, also seek the review provided by section twenty-four-c
of this article.
(f) If any person fails to file his or her objections with the assessor or pursue his or her remedies provided in
subsection (a) of this section, he or she shall have waived his
or her right to seek administrative review of the taxability and
classification of his or her property or interest for that tax
year, and shall not thereafter be permitted to obtain
administrative review of the correctness of such taxability or
classification, as determined by the assessor.
(g) The instruction of the tax commissioner as to the
treatment of the property for taxability and classification
purposes shall become final and conclusive and not subject to
further administrative or judicial review, unless the property
owner or the assessor shall properly and timely seek review of
the instruction in the same fashion as is provided for judicial
review of the decisions of the county commission in subsection
(a), section twenty-five of this article.
(h) Effective date. -- Amendments to this section enacted
in the year one thousand nine hundred ninety-seven shall apply
to assessment years beginning on or after the first day of July,
one thousand nine hundred ninety-seven. For assessment years
that begin before that date, the language of this section as
then in effect is fully preserved for the assessment years.
§11-3-27 §11-3-24b. Relief in county commission from erroneous
assessments due to clerical error or
mistake.
(a) Any taxpayer, or the prosecuting attorney or tax
commissioner, upon behalf of the state, county
commissions and
districts county boards of education, claiming to be aggrieved
by any entry in the property books of the county, including
entries with respect to classification
and or taxability of
property, resulting from a clerical error, or a mistake
occasioned by an unintentional or inadvertent act as
distinguished from a mistake growing out of negligence or the
exercise of poor judgment, may, within one year from the time
the property books are delivered to the sheriff or within one
year from the time such clerical error or mistake is discovered
or reasonably could have been discovered, apply for relief to
the county commission of the county in which such books are made
out:
Provided, That upon the discovery of any such clerical
error or mistake by the sheriff or the assessor, or either
officer having knowledge thereof, the sheriff or assessor shall
cause notice to be sent to any taxpayer affected by the clerical
error or mistake by first class United States mail advising the
taxpayer of the right to make application
from for relief from
the erroneous assessment.
(b) Before the application is heard, the taxpayer shall
give notice to the prosecuting attorney of the county, or the
state shall give notice to the taxpayer, as the case may be.
The application, whether by the taxpayer or the state, shall have precedence over all other business before the
court county
commission; but any order
or judgment shall show that either the
prosecuting attorney or the tax commissioner was present
defending the interests of the state, county
commission and
districts county board of education: Provided, however, That
the provisions of this section shall not be construed as giving
county commissions jurisdiction to consider any question
involving the classification or taxability of property which has
been the subject matter of an appeal under the provisions of
section twenty-four-a of this article and any other
such
clerical error or mistake involving the classification or
taxability of property, may be corrected by the county
commission under the provisions of this section only when
approved, in writing, by the county assessor.
(c) In the event it is ascertained that the applicant is
entitled to relief, any excess taxes already paid shall,
except
to the extent provided to the contrary by subsection (c) of
section twenty-six, be refunded and, if charged but not paid,
the applicant shall be released from the payment of such excess:
Provided, That in the event a mistake or error is discovered
more than one year after the property books for the year or
years in question are delivered to the sheriff, any relief
granted to the applicant shall be in the form of a credit
against taxes owing for the following
tax year or years until the debt is paid.
(d) Whenever any correction is made by the county
commission, the clerk shall certify copies of the order to the
auditor, to the sheriff and to the assessor, and in the case of
real estate, the assessor shall thereupon make a correction in
accordance with the order in his
or her land book for the next
year. Any such order delivered to the sheriff or other
collecting officer shall restrain him
or her from collecting so
much as is erroneously charged against the taxpayer and, if
already collected, shall compel him
or her to refund the money
if such officer has not already paid it into the treasury. In
either case, when indorsed by the person exonerated, it shall be
sufficient voucher to entitle the officer to a credit for so
much in his
or her settlement which he
or she is required to
make.
(e) If the applicant be the state, the order certified to
the sheriff shall show the correct amount of taxes due the
state,
the county
and districts commission and county board of
education and shall be sufficient to authorize collection in the
same manner as for other state, county and
district board of
education taxes.
(f) Effective date. -- Section twenty-seven of this article
as amended and redesignated section twenty-four-b in the year
one thousand nine hundred ninety-seven shall apply to applications for relief from erroneous assessments due to
clerical error or clerical mistake filed on or after the first
day of July, one thousand nine hundred ninety-seven. With
respect to applications filed before such date, the provisions
of section twenty-seven of this article, as then in effect,
shall govern disposition of the application.
§11-3-24c. Review of assessments by county commission.
(a) The county commission shall annually, not later than
the twentieth day of July, meet for the purpose of reviewing
assessments made for the current tax year of any property upon
the request or any interested person who shall have timely
protested such assessment as provided in this section. The
county commission shall not adjourn for longer than three days
at a time until this work is completed and shall not adjourn
sine die before the fifteenth day of August or before the county
commission shall have issued written decisions on all
assessments protested, whichever is later.
(b) Any interested person who shall properly and timely
complete and file the written protest as provided herein, shall
be entitled to a hearing before the county commission, sitting
as a board of review pursuant to subsection (a) of this section,
in any year to protest the assessment of any property with
respect to that tax year. However, in no case shall any
question of classification or taxability be considered or reviewed.
(1) Such hearing shall be allowed only when the person
shall have completed and filed in the office of the clerk of the
county commission, and shall serve on the property owner if they
are not the same person, either personally or by United States
mail, on or before the first day of August of the tax year, a
written protest of the assessment on a uniform preprinted form
prepared by the tax commissioner for that purpose and made
available upon request at the clerk's office, or on a form
substantially similar thereto.
(2) The form shall require the person, or his or her duly
authorized agent having knowledge of the facts, to verify under
oath the information contained therein, to set forth with
particularity the items of the assessment objected to together
with the reasons for the objections, to set forth with
particularity the assessed valuation which he or she contends is
the true and actual value of each property, the assessment of
which is protested, and the basis for such contention, to
indicate whether he or she or his or her or their duly
authorized agent has timely and properly sought the informal
conference with the assessor with respect to the assessment, as
provided for in section twenty-four-e of this article, and
whether he or she or his or her duly authorized agent has
participated in such a conference or has made all reasonable efforts to participate in such a conference, and, if not, the
reason therefor.
(3) Upon receipt of such written protest, the clerk of the
county commission shall assign a time for the hearing and shall
notify the person, and the property owner, if they are not the
same, of the time.
(4) In the event that any interested person shall also
desire to object to the classification or taxability of any
property, he or she must, in addition to seeking the review
provided by this subsection, also seek the review provided by
section twenty-four-a of this article.
(c) Unless he or she timely seeks relief from the
assessment of any particular property due to a clerical error or
inadvertent mistake pursuant to the provisions of section
twenty-four-b of this article, if any person fails to apply for
relief before the county commission sitting as a board of review
pursuant to subsection (b) of this section, he or she shall have
waived his or her right to seek administrative or judicial
review of the assessed valuation of the property for the tax
year, and he or she shall not thereafter be permitted to obtain
administrative or judicial review of the correctness of the
assessed valuation:
Provided, That any person entitled to any
notice required by subsection (b), section two-a of this
article, who was not given notice, and the owner of any property or properties the total assessed valuation of which is fifty
thousand dollars or more, as to such property or properties,
shall not have waived his or her said rights, and he or she
shall be permitted to seek the remedy provided by section
twenty-five of this article, or both, at his or her election.
(d)
Effective date. -- This section enacted in the year one
thousand nine hundred ninety-seven shall apply to assessment
years beginning on or after the first day of July, one thousand
nine hundred ninety-seven.
§11-3-24d. Procedure and burden of proof before county
commission and review of decision of county commission.
(a) The hearings held pursuant to subsection (f), section
twenty-four, or section twenty-four-b, or subsection (b),
section twenty-four-c of this article, before the county
commission, shall be informal and shall be conducted in an
impartial manner, but the West Virginia Rules of Evidence and
the West Virginia Rules of Civil Procedure may not apply.
(b) The clerk of the county commission shall: (1) Ensure
that a true and complete record of the testimony at any hearing
is made by a nonstenographic electronic recording device of
sufficient quality and reliability to provide such record; (2)
ensure that any and all exhibits are properly marked and
included as part of the record; and (3) ensure that any and all witnesses are properly sworn to tell the truth.
(c) It shall be rebuttably presumed in any hearing that
the assessed valuation, as entered in the property books by the
assessor as provided by section nineteen of this article, or as
determined by the county commission as provided in section
twenty-four of this article, or on which an assessment is based,
is based on the true and actual value of the property. The
party protesting the assessment shall have the burden of proof
to show that the assessment is erroneous and to establish the
correct true and actual value of the property.
(d) The county commission may in its discretion assign one
of its members to conduct the hearing when the protest involves
property having an assessed valuation of less than fifty
thousand dollars. The commissioner so assigned shall, as a
result of the conduct of the hearing, make a recommendation in
writing to the county commission as to the decision on the
matter in a timely manner so as to allow the issuance of a
written decision as to such protest by the county commission in
compliance with subsection (e) of this section.
(e) The county commission shall, when sitting either as a
board of equalization or as a board of review, and prior to
adjournment as the board, issue a written decision stating its
determination, and the grounds thereof, as to all matters before
it. The decision of the county commission as to the matters shall be delivered to the parties appearing therein and shall
become final and conclusive and not subject to either further
administrative or judicial review, unless a party appearing
before it in the matter shall properly and timely seek review of
such decision as provided by section twenty-five of this
article:
Provided, That a person who fails to seek judicial
review pursuant to section twenty-five of this article of a
decision of the county commission sitting as a board of
equalization made pursuant to subsection (c), section twenty- four of this article, shall not have waived his or her right to
seek administrative review pursuant to section twenty-four-c of
this article or judicial review pursuant to section twenty-five
of this article.
(f)
Effective date. -- This section enacted in the year one
thousand nine hundred ninety-seven shall apply to assessment
years beginning on or after the first day of July, one thousand
nine hundred ninety-seven.
§11-3-24e. Correction of assessment as a result of informal
conference with assessor.
(a) In addition to seeking a hearing before the county
commission, sitting as a board of equalization or board of
review, to protest the assessed valuation of his or her property
as provided in sections twenty-four and twenty-four-c of this
article, a property owner, or his or her duly authorized agent, may, at his or her election, also request, in writing, on or
before the twentieth day of February of the assessment year, an
informal conference with the assessor concerning the assessment.
(1) At the request of the property owner or his or her duly
authorized agent, and upon permission granted by the assessor,
the conference may be held by means of telephone conference call
or by similar electronic communications means by which all
persons participating in the conference can hear and speak to
each other.
(2) The assessor shall maintain a record of the conference,
and shall, in his or her sound discretion, request the county
commission, pursuant to this section, to order any changes to
the assessment he or she deems appropriate based on the
information provided in the conference:
Provided, That
participation in any such informal conference shall not be
required to entitle any person to administrative or judicial
review of any assessment pursuant to any other section of this
article, and such participation, alone, shall not entitle any
person to review.
(b) Whenever the assessor shall participate in an informal
conference regarding the assessed value or classification or
taxability of any property, and, as a result of the information
received, in that conference, he or she agrees that a change
should be made in the assessment based on the assessed values, classification or taxability, he or she shall request an order
of the county commission approving the change.
(c) The county commission, when presented with the
assessor's request for a change in an assessment as provided in
the preceding subsection, shall either enter an order approving
the change or defer action on the assessor's request pending the
disposition by the commission of any action, initiated by the
owner of the property being assessed, seeking administrative
review of the assessment pursuant to any other section of this
article.
(d)
Effective date. -- This section enacted in the year one
thousand nine hundred ninety-seven shall apply to assessment
years beginning on or after the first day of July, one thousand
nine hundred ninety-seven.
§11-3-25. Relief in circuit court against erroneous proposed
assessment and erroneous assessment; appeal.
(a) Any person claiming to be aggrieved by any assessment
in any land or personal property book of any county who shall
have appeared and contested the
assessed valuation
or whose
assessment has been raised by the county court above the
assessment fixed by the assessor before the county commission
sitting as a board of review pursuant to section twenty-four-c
of this article, or who shall have been entitled to a notice
pursuant to section two-a or twenty-four of this article and may not have been given notice, or who shall own and wish to
challenge the assessed valuation of property or properties which
is a total of fifty thousand dollars or more, or who
shall have
contested the classification or taxability of his
or her
property
pursuant to section twenty-four-a of this article,
and
the assessor and the tax commissioner, may, at any time up to
thirty ninety days after the adjournment of the county
court
commission sitting as a board of review, or after the date of
issuance of the written decision of the county commission
sitting as a board of review under section twenty-four-c or the
instruction of the tax commissioner under section twenty-four-a
of this article, as the case may be, whichever shall later
occur, but in no event more than six months following the
adjournment, apply for relief to file a petition for judicial
review of the decision of the county commission or of the tax
commissioner, or for judicial review of the assessed valuation
of his or her property, in the circuit court of the county in
which such books are made out.
but he shall, before any such
application is heard, give ten days' notice to the prosecuting
attorney of the county, whose duty it shall be to attend to the
interests of the state, county and district in the matter, and
the prosecuting attorney shall give at least five days' notice
of such hearing to the tax commissioner. The right of appeal
from any assessment by the county court, as hereinbefore provided, may be taken either by the applicant or by the state,
and in case the applicant, by his agent or attorney, or the
state, by its prosecuting attorney or tax commissioner, desires
to take an appeal from the decision of the county court, the
party desiring to take such an appeal shall have the evidence
taken at the hearing of the application before the county court.
If there was an appearance by or on behalf of the owner before
the county court, or if actual notice, certified by such court,
was given to the owner, the appeal, when allowed by the court or
judge, in vacation, shall be determined from the evidence so
certified. If, however, there was no actual notice to such
owner, and no appearance by or on behalf of the owner before the
county court, or if a question of classification or taxability
is presented, the matter shall be heard de novo by the circuit
court.
(b) Any person claiming to be aggrieved by any assessment,
who shall have contested an erroneous assessment due to a
clerical error or mistake pursuant to section twenty-four-b of
this article, and the assessor and the tax commissioner, may, as
provided herein, file a petition for judicial review of the
decision of the county commission, in the circuit court of the
county in which the assessment was made, at any time up to
ninety days after the date of issuance of the written decision
of the county commission.
(c) The proceedings for judicial review permitted by
subsection (a) and subsection (b) of this section shall be
instituted by filing a petition with the clerk of the circuit
court of the county in which the assessment was, or will be
made, within the time period permitted for the petition. The
petition shall be made upon uniform preprinted forms prepared by
the tax commissioner for that purpose and made available at the
office of the clerk of the county commission, or upon a
substantially similar form, which form shall require the
petitioner, or his or her duly authorized agent having knowledge
of the facts, to verify under oath that the information
contained therein is true and correct, to attach a copy of the
decision of the county commission or of the tax commissioner
from which relief is sought, if any, and a copy of the protest
filed with the county commission or with the tax commissioner,
if any, to set forth with particularity the items of the
decision or assessment objected to together with the reason(s)
for the objection(s), and, in the case of a petition filed by
the property owner, to indicate whether the property owner has
timely and fully paid the portions of the assessment in question
as they came due and prior to such portions becoming delinquent.
Upon proper completion and timely filing of the petition, and
upon compliance with the requirements of subsection (d) of this
section, the petition shall be heard by the circuit court. Neither the provisions of article three of chapter fifty-eight
nor the provisions of article three of chapter fifth-three of
this code shall apply to the appeal provided herein. The clerk
of the circuit court shall, within ten days after the date the
petition is filed, in the case of a petition filed by a party
other than the assessor or the tax commissioner, serve the
prosecuting attorney of the county with a copy of the petition
in person, or by United States mail, which prosecuting attorney
shall attend to the interests of the assessor and the tax
commissioner in the matter, and the prosecuting attorney shall
provide a copy of the petition in the matter to the assessor and
the tax commissioner within five days of receipt of the
petition, or in the case of a petition filed by any other party,
the clerk shall serve the property owner with a copy of the same
in the manner.
(d)(1) In order to be entitled to the judicial review upon
the petition as provided by subsection (a) of this section, the
petitioner shall properly and timely complete and file the
petition as provided by subsection (c) of this section, and,
unless the petitioner is the assessor or the tax commissioner,
shall have previously and timely protested the proposed
assessment and been issued a written decision by the county
commission pursuant to section twenty-four-c of this article, or
shall have previously been entitled to a notice pursuant to section two-a or twenty-four of this article and shall not have
been given notice, or shall own and wish to challenge the
assessed valuation of property or properties which is a total of
fifty thousand dollars or more, or shall have previously and
timely contested the classification or taxability of his or her
property and been issued a written instruction by the tax
commissioner pursuant to section twenty-four-a of this article.
(2) In order to be entitled to the judicial review upon the
petition as provided by subsection (b) of this section, the
property owner shall properly and timely complete and file the
petition as provided by subsection (c) of this section, and
shall have protested the assessment and been issued a written
decision of the county commission pursuant to section twenty- four-b of this article.
(3) In all cases where the petitioner is the owner of the
property, the assessment of which is at issue, to maintain a
proceeding for judicial review as provided in this section, the
property owner must pay fully and in a timely manner the taxes
imposed on the portions of the assessment in question as they
come due and prior to the taxes becoming delinquent.
(e)(1) In cases where the petitioner has sought
administrative review of the assessment in question pursuant to
the provisions of section twenty-four, twenty-four-a, twenty- four-b or twenty-four-c of this article, the judicial review provided in this section shall be upon the record of the prior
administrative proceedings as provided in sections twenty-four-a
and twenty-four-d of this article, and the petitioner shall be
responsible to obtain such record, at his or her own expense,
and to submit it to the circuit court, within sixty days after
the filing of his or her petition: Provided, That, in such
cases, and upon the application of any party to a proceeding
for judicial review by the circuit court, the court may, upon
the motion of any party, and in the exercise of its sound
discretion, either receive additional evidence or remand the
matter to the county commission or to the tax commissioner, as
the case may be, for the receipt of additional evidence, to
supplement the original administrative record, when the court
finds that, by virtue of the circumstances in which the matter
arose, or otherwise, the ends of justice and of a full hearing
of the matters at issue require expansion of the record before
it.
(2) In cases where, upon filing the petition, there was no
prior written decision by the county commission, the petition
shall be heard by the circuit court de novo sitting without a
jury. In such cases, the circuit court shall receive evidence
and shall determine anew all questions submitted to it by the
petition on the merits.
(3) In all cases where evidence is to be presented in the circuit court, the West Virginia Rules of Civil Procedure and
the West Virginia Rules of Evidence shall apply as well as all
other laws or rules governing the conduct of civil actions in
circuit court and the matter shall be heard in accordance with
the general procedures of the circuit court as applied in
original civil actions before it.
(f) Upon the motion of any party in an action under this
section, and upon a showing by the party that a substantial
issue of either law or fact pertaining to the assessment in
question that was material to the decision from which relief is
sought, and is common to and will expedite the resolution of a
protest or a potential protest of the assessment of a property
of the property owner with respect to a tax year or years
subsequent to the assessment year of the assessment in question
the circuit court may, in its sound discretion, permit the
party to amend the pleading and papers before the circuit court
so as to include the assessment in the subsequent year or years
in the consideration of the circuit court, and so that the
decision of the circuit court on the petition will also govern
the assessment of the property as to such issue(s) in the
subsequent year or years. If the circuit court permits the
amendments, the property owner may not be required to comply
with the provisions of subsection (c) or (d) of this section
with respect to such assessment of the property in the subsequent year or years: Provided, That before the circuit
court permits such an amendment, the party seeking it should
offer proof, satisfactory to the circuit court, that the
property owner has paid the portions of the assessment of the
property in question in the subsequent tax year or years as they
came due and prior to the portions becoming delinquent, and
shall be required to similarly show, in the event the circuit
court shall, in its discretion, permit the amendments, from time
to time as the court deems necessary, that the property owner
has continued to make payment of the portions of the said
assessment as they come due and prior to the portions becoming
delinquent. In the event the property owner has not made
payment of any of the portions of the assessment as they come
due and prior to the portions becoming delinquent, the circuit
court shall not permit the amendments, and in the event the
amendments have been made pursuant to previous permission of the
circuit court, and it is determined that the property owner may
not have continued to make payment of the portions of the
assessment prior to them becoming delinquent, the amendments
shall then be struck from the pleading.
(g) It shall be rebuttably presumed in the hearing before
the circuit court that the decision of the county commission or
of the tax commissioner, determined the true and actual value of
the property or determined the correct classification or taxability treatment of the property, or that in lieu of the
decisions the assessment is correct, as the case may be. The
party seeking judicial review of the decision shall have the
burden of overcoming the presumption by showing by a
preponderance of the evidence that the decision of the county
commission was erroneous as to the true and actual value of the
property, or that the assessment is incorrect, or by clear and
convincing evidence that the decision of the tax commissioner
did not determine the correct classification or taxability of
the property.
(h) If, upon the hearing of
such the appeal, it is
determined that any property has been valued at more than
sixty
percent of its true and actual value, or illegally classified or
assessed,
by the decision of the county commission or of the tax
commissioner or is otherwise incorrectly assessed, the circuit
court shall, by an order entered of record, correct the
assessment, and fix the
assessment of the property at
sixty
percent of its true and actual value. A copy of
such the order
or orders entered by the circuit court
reducing the valuation
correcting the assessment from that determined by the county
commission, tax commissioner or assessor as the case may be,
shall be certified to the auditor, if the order or orders
pertain to real property, by the clerk within twenty days after
the entering of the same, and every order or judgment shall show that the prosecuting attorney or tax commissioner was present
and defended the interest of the state, county and district. If
it be ascertained that any property has been valued too high,
and that the owner has paid the excess tax, it shall be refunded
to him
or her, and if not paid he
or she shall be relieved from
the payment thereof,
both pursuant to section twenty-six of this
article. If it is ascertained that any property is valued too
low the circuit court shall, by an order entered of record,
correct the valuation and fix it at
sixty percent of its true
and actual value. A copy of any order entered by any circuit
court increasing the valuation of property
from that determined
by the county commission, tax commissioner or assessor, shall be
certified within twenty days, if the order pertains to real
property, to the auditor, the county clerk and the sheriff;
however, if the order pertains only to personal property, then
the copy shall be certified within twenty days to the county
clerk and to the sheriff and it shall be the duty of the
auditor, the county clerk and the sheriff to charge the taxpayer
affected with the increase of taxes occasioned by the increase
of valuation by applying the rate of levies for every purpose in
the district where
such the property is situated for the current
year. The order shall also be filed in the office of the
auditor and clerk of the county commission. Any order disposing
of a question of classification or taxability shall be similarly prepared, certified and filed, and the increase or decrease of
taxes resulting shall be treated as provided above for changes
in valuation.
(i) The state or the aggrieved taxpayer may appeal a
question of valuation to the supreme court of appeals, if the
assessed value of
all the property,
which is the direct object
of the case, is fifty thousand dollars or more, and either party
may appeal a question of classification or taxability.
(j) Effective date. -- Amendments to this section enacted
in the year one thousand nine hundred ninety-seven shall apply
to assessment years beginning on or after the first day of July,
one thousand nine hundred ninety-seven. For assessment years
that begin before that date, the language of this section as
then in effect is fully preserved for the assessment years.
§11-3-26. Contents and effect of order granting relief.
(a) Whenever the circuit court,
on appeal upon reviewing a
decision of the county commission or a decision of the tax
commissioner, or any other assessment, pursuant to section
twenty-five of this article, or whenever the county commission
in deciding a protest of an assessment, made pursuant to section
twenty-four-c of this article, or section twenty-four-b of this
article, or subsection (c), section twenty-four of this article,
or subsection (c), section twenty-four-e of this article,
respectively, or in implementing the ruling of the tax commissioner on an objection to the classification or taxability
of a property, made pursuant to section twenty-four-a of this
article, respectively, shall grant relief to any
such applicant
person against the taxes, or any part of them, assessed against
him
or her either on the land or the personal property books
or
proposed to be so assessed against him or her, an order shall be
made by
such the court
or commission, exonerating
such applicant
the person from the payment of so much of such taxes as are
erroneously charged
or proposed to be charged against him
or
her, if the same have not been paid; and if paid, that the sum
so erroneously charged be refunded to him
or her, except as
provided by subsection (c) of this section.
(b) Such The order
required by subsection (a) of this
section, delivered to the assessor, sheriff or other collecting
officer shall restrain him
or her from collecting so much as is
erroneously charged
if the same has not been paid and, if the
same has been already collected, shall compel him
or her to
refund the money, if such officer has not already paid it into
the treasury, and in either case, when indorsed by the person
exonerated, it shall be a sufficient voucher to entitle the
officer to a credit for so much in his
or her settlement, which
he
or she is required to make. If what was erroneously charged
and collected has been paid into the state treasury, the order
of the circuit court
or commission, attested by its clerk, shall entitle the claimant to a warrant on the state treasury for the
amount thereof, if application for the same be made to the
auditor within one year after the date of
such the order.
(c) The person shall not be entitled to a refund pursuant
to this section until the order and decision of the court of
commission has become final, either by the execution and filing
of a joint certificate of agreed disposition, by the expiration
of the applicable time for review or appeal of the order and
decision, or by the issuance of an order and decision by the
court or commission which is not subject to review or appeal.
Upon the order and decision becoming final, the collecting
officer shall, except as provided by subsection (d) of this
section, refund to the person the erroneously collected taxes
pursuant to subsection (b) of this section within thirty days of
the date on which the order and decision became final or, at the
person's election, the amount of the refund may be applied as a
credit against his or her liability for such tax in the same
county for the next succeeding tax year or years, until the
refund is made in full.
(d) In order to preserve the fiscal integrity and stability
of the counties, boards of education and municipalities affected
by any refund allowed under this section, and their budget- making processes, at the election of the affected levying body,
a refund or a credit, including the interest thereon, in an amount in excess of five thousand dollars or an amount equal to
one percent of the tax to be collected by the affected levying
body for the tax year, to which any person is entitled, shall be
paid in three equal annual installments, together with interest
thereon, commencing on the date thirty days after the beginning
of the levying body's fiscal year next succeeding the date the
order and decision giving rise to the refund became final.
(e) Interest provided for in this section shall be allowed
and paid at the rate provided by subsection (d), section
seventeen-a, article ten of this chapter upon the amount of any
refund remaining unpaid and shall accrue commencing with the
date on which the person entitled to the refund first paid the
overpayment, and shall end on the date the said refund is fully
paid.
(f) Effective date. -- Amendments to this section enacted
in the year one thousand nine hundred ninety-seven shall apply
to assessment years beginning on or after the first day of July,
one thousand nine hundred ninety-seven. For assessment years
that begin before that date, the language of this section as
then in effect is fully preserved for the assessment years.
§11-3-28. Definitions.
(a) The words "tax," "taxes," "taxable," and "taxation," in
articles one through eight of this chapter, shall be deemed to
include
state, county
commission, district, independent school district county board of education and municipal corporation
ad
valorem property tax levies in all cases not inconsistent with
the context.
(b) "Assessment year," as used in this article, means the
twelve-month period beginning the first day of July of one
calendar year and ending the thirtieth day of June of the next
calendar year.
(c) "Tax year," for ad valorem property tax purposes, means
the calendar year beginning after the first day of the
assessment year.
NOTE: The purpose of this bill is to reform the procedures
for obtaining administrative and judicial review of property
tax assessments: (1) By improving and clarifying reporting
procedures and the penalties for failure to follow those
procedures; (2) by enhancing notice to taxpayers; (a) of those
procedures and penalties; (b) of proposed increases in their
assessments; and (c) of the various remedies available for
correction of erroneous tax assessments; (3) by expanding and
improving the opportunities for administrative and judicial
review of tax assessments; (4) by clarifying the procedures for
administrative and judicial review of tax assessments; and (5)
by revising the procedures for paying certain larger refunds of
over assessed taxes in a way that reduces disruption of local
government fiscal affairs.
§§11-1-6, 11-1C-10, 11-3-2a, 11-3-3a, 11-3-10, 11-3-11,
11-3-24, 11-3-24a, 11-3-25, and 11-3-26 and 11-3-28 would be
amended and reenacted. Additionally, §11-3-27 would be amended
and reenacted as section §11-3-24b.
Strike-throughs indicate language that would be stricken
from present law, and underscoring indicates language that would
be added.
§§11-3-2b, 11-3-2c, 11-3-2d, 11-3-24c, 11-3-24d and 11-3-24e are new; therefore, strike-throughs and underscoring
are omitted.
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