H. B. 4190
(By Delegates D. Poling, Caputo, Ellem,
Longstreth, Phillips, Klempa, Lawrence, Skaff,
Poore, Eldridge and Guthrie)
[Introduced January 27, 2010; referred to the
Committee on Finance.]
A BILL to amend and reenact §11A-1-3 of the Code of West Virginia,
1931, as amended, relating to clarifying an exception that
allow sheriffs, with the consent of the county commission, to
collect property taxes in more than two installments.
Be it enacted by the Legislature of West Virginia:
That §11A-1-3 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-3. Accrual; time for payment; interest on delinquent taxes.
(a) All current taxes assessed on real and personal property
may be paid in two installments. The first installment shall be
payable on September 1 of the year for which the assessment is
made, and shall become delinquent on October 1; the second
installment shall be payable the following March 1 and shall become
delinquent on April 1. Taxes paid on or before the date when they
are payable, including both first and second installments, shall be subject to a discount of two and one-half percent. If taxes are
not paid on or before the date on which they become delinquent,
including both first and second installments, interest at the rate
of nine percent per annum shall be added from the date they become
delinquent until paid.
Nothing contained in this subsection (a)
shall prohibit the sheriff from establishing additional methods of
payment in accordance with the provisions of section eight-a of
this article.
(b) With regard to real and personal property taxes, when any
return, claim, statement or other document is required to be filed,
or any payment is required to be made within a prescribed period or
before a prescribed date, and the applicable law requires delivery
to the office of the sheriff of a county of this state, the methods
prescribed in section five-f, article ten, chapter eleven of this
code for timely filing and payment to the Tax Commissioner or
Department of
Tax and Revenue shall be the same methods utilized
for timely filing and payment with such sheriff. Nothing contained
in this subsection (b) shall prohibit the sheriff from establishing
additional methods of payment in accordance with the provisions of
section eight-a of this article.
NOTE: The purpose of this bill is to clarify an exception that
allow sheriffs, with the consent of the county commission, to
collect property taxes in more than two installments.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.