WEST virginia legislature
2020 regular session
Introduced
Senate Bill 825
By Senator Maynard
[Introduced February 17,
2020; referred
to the Committee on the Judiciary]
A BILL to amend and reenact §11A-1-9 of the Code of West Virginia, 1931, as amended, relating to payment of taxes by co-owners.
Be it enacted by the Legislature of West Virginia:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-9. Payment of taxes by co-owner or other interested party; lien.
Any owner of real estate whose
interest is not subject to separate assessment, or any person having a lien on
the land, or on an undivided interest therein or any other person having
an interest in the land, or in an undivided interest therein, which he or
she desires to protect, shall be allowed to pay the whole, but not a part,
of the taxes assessed thereon. Any co-owner of real estate whose interest is
subject to separate assessment shall be allowed at his or her election
to pay the taxes either on his or her own interest alone or in
addition thereto upon the interest of any or all of his co-owners. If his or
her own or any other interest less than the whole, on which he or she
desires to pay the taxes, was included in a group assessment, he or she
must before payment have the group assessment split and must secure from the
assessor and present to the sheriff a certificate setting forth the changes
made in the assessment. The sheriff shall make the necessary changes in his or
her records, prepare new tax bills to conform thereto, and then deliver the
certificate to the clerk of the county court, who shall note the changes on his
or her records.
One who pays taxes on
the interest of any other person shall be subrogated to the lien of the state
upon such interest. He shall lose his right to the lien, however, unless within
thirty days after payment he shall file with the clerk of the county court his
claim in writing against the owner of such interest, together with the tax
receipt or a duplicate thereof. The clerk shall docket the claim on the
judgment lien docket in his office and properly index the same. Such lien may
be enforced as other judgment liens are enforced
NOTE: The purpose of this bill is to limit provisions for payment of taxes by co-owners or other interested parties.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.