Senate Bill No. 766
(By Senators Wooton, Ball, Dittmar, Hunter, Kessler, Oliverio,
Ross, Snyder, White, Deem and Scott)
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[Originating in the Committee on the Judiciary;
reported March 4, 1998.]
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A BILL to amend and reenact article six, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
twelve-a, relating to authorizing the board of public works to
correct erroneous assessments.
Be it enacted by the Legislature of West Virginia:
That article six, chapter eleven of the code of West Virginia,
one thousand nine hundred thirty-one, as amended, be amended by
adding thereto a new section, designated section twelve-a, to read
as follows:
ARTICLE 6. ASSESSMENT OF PUBLIC SERVICE BUSINESSES.
§11-6-12a. Relief from erroneous assessments.
(a) Any owner or operator claiming to be aggrieved by an
assessment of the board of public works, including matters relating
to the valuation of property resulting from a clerical error or a mistake occasioned by an unintentional or inadvertent act as
distinguished from a mistake resulting from negligence or the
exercise of poor judgment may, within one year from the date upon
which the board of public works has set final values 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
board of public works as provided in this section.
(b) Upon the discovery of any such clerical error or mistake,
the secretary of the board of public works shall send notice to the
owner or operator effected by the clerical error or mistake by
first class mail advising the owner or operator of the right to
make application for relief from the erroneous assessment.
(c) The application for relief shall be presented to the
secretary of the board of public works no later than one year from
the date upon which the error or mistake is discovered.
(d) If the board of public works determines that the applicant
is entitled to relief, any excess taxes already paid shall be
refunded or, if the taxes are 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
from the date the board has set final values, and the board
determines the applicant is entitled to relief, then any correction
under this section shall be in the form of a credit against future
years taxes.
(e) Whenever any correction is made by the board of public
works, the secretary of the board of public works shall direct that
the adjustments be made by the state tax commissioner and
communicated to the auditor for correction of the tax statements.
The auditor shall thereafter cease any attempt to collect any
amounts erroneously charged against the owner or operator and, if
already collected, shall refund any excess taxes paid:
Provided,
That in the event a mistake or error is discovered more than one
year from the date the board has set final values, and the board
determines the applicant is entitled to relief, then any correction
under this section shall be in the form of a credit against future
years' taxes.
(f) The provisions of this section shall not be construed to
authorize the board of public works to consider any question
involving the assessment or valuation of property which has been
the subject matter of an appeal under the provisions of section
twelve of this article.
(g) Any owner or operator may appeal the decision of the board
of public works with respect to an application made for relief
under this section in the same manner as appeals are authorized
under the provisions of section twelve of this article.
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(NOTE: The purpose of this bill is to establish a procedure
where public service corporations may seek relief from the Board of
Public Works for clerical errors made in the valuation of property,
similar to the procedures authorized for county taxpayers to seek relief from county commissions for clerical errors made in
assessments.
This section is new; therefore, strike-throughs and
underscoring are omitted.)