H. B. 4366
(By Delegates Manuel, C. White, Armstead, Spencer, Pethtel, Webb
and Pino)
(Originating in the Committee on the Judiciary)
[February 1, 2002]
A BILL to amend and reenact section sixteen, article five, chapter
seven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended; and to amend and reenact section
twenty-six, article three, chapter eleven-a of said code, all
relating to the preparation, publication and disposition of
financial statements by the county commission of each county
under section sixteen, article five, chapter seven and to the
certificates of redemption and reports to be issued by the
clerk of the county commission under section twenty-six,
article three, chapter eleven-a, when delinquent property
taxes are redeemed.
Be it enacted by the Legislature of West Virginia:
That section sixteen, article five, chapter seven of the code
of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted; and that section twenty-six, article
three, chapter eleven-a of said code be amended and reenacted, all
to read as follows:
CHAPTER 7. COUNTY COMMISSIONS GENERALLY.
ARTICLE 5. FISCAL AFFAIRS
§7-5-16. Preparation, publication and disposition of financial
statements.
(a) The county commission of every county, within
sixty ninety
days after the first session held after the beginning of each
fiscal year, shall prepare on a form to be prescribed by the state
tax commissioner, and cause to be published a statement revealing:
(1) The receipts and expenditures of the county during the previous
fiscal year arranged under descriptive headings; (2) the name of
each firm, corporation, and person who received more than fifty
dollars from any fund during the previous fiscal year, together
with the amount received and the purpose for which paid; and (3)
all debts of the county, the purpose for which each debt was
contracted, its due date, and to what date the interest thereon has
been paid. The statement shall be published as a Class I-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:
Provided, That all salaries, receipts and expenditures to all county employees by office or
department may be published in the aggregate.
(b) The county commission shall transmit to any resident of
the county requesting the same a copy of the published statement
for the fiscal year designated, supplemented by a list of the names
of each firm, corporation and person who received less than fifty
dollars from any fund during such fiscal year showing the amount
paid to each, the purpose for which paid and an itemization of the
salaries, receipts and expenditures to all county employees by
office or department otherwise published in the aggregate.
(c) If a county commission willfully fails or refuses to
perform the duties hereinbefore named, every member of the
commission, concurring in such failure or refusal, shall be guilty
of a misdemeanor, and, upon conviction thereof, shall be fined not
less than fifty nor more than one hundred dollars; and the
prosecuting attorney of any county shall, when the failure or
refusal shall come to his knowledge, immediately present the
evidence thereof to the grand jury if in session, and if not in
session, he shall institute proper criminal proceedings before a
magistrate against any offender, and cause the failure or refusal
to be investigated by the next succeeding grand jury.
(d) Where in subsections (a) and (b), salaries, receipts and expenditures are published in the aggregate, the county commission
shall, upon written request, provide to any resident of the county
an itemized accounting of such salaries, receipts and expenditures.
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND
WASTE AND UNAPPROPRIATED LANDS.
§11A-3-26. Certificate of redemption issued by clerk;
recordation; disposition of redemption money.
(a) Upon payment of the sum necessary to redeem, the clerk
shall execute a certificate of redemption in duplicate, which
certificate shall specify the real estate redeemed, or the part
thereof or the interest therein, as the case may be, together with
any changes in respect thereto which were made in the landbook and
in the record of delinquent lands; shall specify the year or years
for which payment was made; and shall state that it is a receipt
for the money paid and a release of the tax lien on the real estate
redeemed. The original certificate shall be retained in the files
in the clerk's office and one copy shall be delivered to the person
redeeming. The clerk shall make any necessary changes in his
record of delinquent lands and shall note the fact of redemption on
such record, and shall record the certificate in a separate volume
provided for the purpose.
The fee for issuing the certificate of redemption shall be twenty-five dollars.
(b) All certificates of redemption issued by the clerk in each
year shall be numbered consecutively and shall be filed by the
clerk in numerical order. Reference to the year and number of the
certificate shall be included in the notation of redemption
required herein. No fee shall be charged by the clerk for any
recordation, filing or notation required by this section.
(c) In April of each year, the clerk shall prepare and certify
to the auditor a list of all redemptions which have not been
included in any other lists.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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