Senate Bill No. 539
(By Senators Kimble and Scott)
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[Introduced February 13, 1998; referred to the
Committee on Finance.]
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A BILL to amend and reenact section one, article three, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to requiring
assessors to notify taxpayers of proposed assessments and
tax changes on or before the sixteenth day of January in the
year the tax is due.
Be it enacted by the Legislature of West Virginia:
That section one, article three, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-1. Time and basis of assessments; true and actual value;
default; reassessment; special assessors.
All property shall be assessed annually as of the first day of July at its true and actual value; that is to say, at the
price for which such property would sell if voluntarily offered
for sale by the owner thereof, upon such terms as such property,
the value of which is sought to be ascertained, is usually sold,
and not the price which might be realized if such property were
sold at a forced sale, except that the true and actual value of
all property owned, used and occupied by the owner thereof
exclusively for residential purposes shall be arrived at by
giving primary, but not exclusive, consideration to the fair and
reasonable amount of income which the same might be expected to
earn, under normal conditions in the locality wherein situated,
if rented:
Provided, That the true and actual value of all farms
used, occupied and cultivated by their owners or bona fide
tenants shall be arrived at according to the fair and reasonable
value of the property for the purpose for which it is actually
used regardless of what the value of the property would be if
used for some other purpose; and that the true and actual value
shall be arrived at by giving consideration to the fair and
reasonable income which the same might be expected to earn under
normal conditions in the locality wherein situated, if rented:
Provided, however, That nothing herein shall alter the method of
assessment of lands or minerals owned by domestic or foreign
corporations. The taxes upon all property shall be paid by those who are the owners thereof on that day, whether it be assessed to
them or others. If at any time after the beginning of the
assessment year, it be ascertained by the tax commissioner that
the assessor, or any of his deputies, is not complying with this
provision or that he has failed, neglected or refused, or is
failing, neglecting or refusing after five days' notice to list
and assess all property therein at its true and actual value, the
tax commissioner may order and direct a reassessment of any or
all of the property in any county, district or municipality,
where any assessor, or deputy, fails, neglects or refuses to
assess the property in the manner herein provided. And, for the
purpose of making such assessment and correction of values, the
tax commissioner may appoint one or more special assessors, as
necessity may require, to make such assessment in any such
county, and any such special assessor or assessors, as the case
may be, shall have all the power and authority now vested by law
in assessors, and the work of such special assessor or assessors
shall be accepted and treated for all purposes by the county
boards of review and equalization and the levying bodies, subject
to any revisions of value on appeal, as the true and lawful
assessment of that year as to all property valued by him or them.
The tax commissioner shall, with the approval of the board of
public works, fix the compensation of all such special assessors as may be designated by him, which, together with their actual
expenses, shall be paid out of the county fund by the county
commission of the county in which any such assessment is ordered,
upon the receipt of a certificate of the tax commissioner filed
with the clerk of the county commission showing the amounts due
and to whom payable, after such expenses have been audited by the
county commission.
Assessors shall mail notices of proposed assessments and tax
changes to the taxpayers on or before the sixteenth day of
January in the year the tax is due.
Any assessor who knowingly fails, neglects or refuses to
assess all the property of his county, as herein provided, shall
be guilty of malfeasance in office and, upon conviction thereof,
shall be fined not less than one hundred nor more than five
hundred dollars, or imprisoned in the county jail not less than
three nor more than six months, or both, in the discretion of the
court, and upon conviction, shall be removed from office.
NOTE: The purpose of this bill is to require assessors to
notify taxpayers of proposed assessments and tax changes on or
before the sixteenth day of January in the year the tax is due.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.