Senate Bill No. 581
(By Senators Tomblin, Mr. President, and Caruth,
By Request of the Executive)
____________
[Introduced February 14, 2007; referred to the Committee on
Finance.]
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A BILL to amend and reenact §8-13-5 of the Code of West Virginia,
1931, as amended; to amend and reenact §11-1A-23 of said code;
to amend and reenact §11-10-5d of said code; and to amend and
reenact §11A-2-2 of said code, all relating to local taxation;
defining "charitable exemptions" for purposes of the municipal
business and occupation tax; authorizing disclosure of
property tax data by the assessor to the sheriff and municipal
finance officers; authorizing the Division of Taxation to
share with local tax collection authorities federal employer
identification numbers; and authorizing the costs incurred to
collect delinquent taxes to be shared by all levying bodies.
Be it enacted by the Legislature of West Virginia:
That §8-13-5 of the Code of West Virginia, 1931, as amended,
be amended and reenacted; that §11-1A-23 of said code be amended
and reenacted; that §11-10-5d of said code be amended and reenacted; and that §11A-2-2 of said code be amended and reenacted,
all to read as follows:
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 13. TAXATION AND FINANCE.
§8-13-5. Business and occupation or privilege tax; limitation on
rates; effective date of tax; exemptions; activity in
two or more municipalities; administrative provisions.
(a)
Authorization to impose tax. -- (1) Whenever any business
activity or occupation, for which the state imposed its annual
business and occupation or privilege tax under article thirteen,
chapter eleven of this code, prior to July one, one thousand nine
hundred eighty-seven, is engaged in or carried on within the
corporate limits of any municipality, the governing body thereof
shall have plenary power and authority, unless prohibited by
general law, to impose a similar business and occupation tax
thereon for the use of the municipality.
(2) Municipalities may impose a business and occupation or
privilege tax upon every person engaging or continuing within the
municipality in the business of aircraft repair, remodeling,
maintenance, modification and refurbishing services to any aircraft
or to an engine or other component part of any aircraft as a
separate business activity.
(b)
Maximum tax rates. -- In no case shall the rate of such
municipal business and occupation or privilege tax on a particular activity exceed the maximum rate imposed by the state, exclusive of
surtaxes, upon any business activities or privileges taxed under
sections two-a, two-b, two-c, two-d, two-e, two-g, two-h, two-i and
two-j, article thirteen of said chapter eleven, as such rates were
in effect under said article thirteen, on January one, one thousand
nine hundred fifty-nine, or in excess of one percent of gross
income under section two-k of said article thirteen, or in excess
of three tenths of one percent of gross value or gross proceeds of
sale under section two-m of said article thirteen. The rate of
municipal business and occupation or privilege tax on the activity
described in subdivision (2), subsection (a) of this section shall
be ten one-hundredths of one percent. The rate of municipal
business and occupation or privilege tax on the activity of a
health maintenance organization holding a certificate of authority
under the provisions of article twenty-five-a, chapter thirty-three
of this code, shall not exceed one half of one percent to be
applied solely to that portion of gross income received from the
Medicaid program pursuant to Title XIX of the Social Security Act,
the state employee programs administered by the Public Employees
Insurance Agency pursuant to article sixteen, chapter five of this
code, and other federal programs, for health care items or services
provided directly or indirectly by the health maintenance
organization, that is expended for administrative expenses; and
shall not exceed one half of one percent to be applied to the gross income received from enrollees, or from employers on behalf of
enrollees, from sources other than Medicaid, state employee
programs administered by the Public Employees Insurance Agency and
other federal programs for health care items or services provided
directly or indirectly by the health maintenance organization:
Provided, That this tax rate limitation shall not extend to that
part of the gross income of health maintenance organizations which
is received from the use of real property other than property in
which any such company maintains its office or offices in this
state, whether such income is in the form of rentals or royalties.
This provision concerning the maximum municipal business and
occupation tax rate on the activities of health maintenance
organizations is effective beginning after the thirty-first day of
December, one thousand nine hundred ninety-six. Any payments of
business and occupation tax made by a health maintenance
organization to a municipality for calendar year one thousand nine
hundred ninety-seven shall not be subject to recovery by the health
maintenance organization. Administrative expenses shall include
all expenditures made by a health maintenance organization other
than expenses paid for claims incurred or payments made to
providers for the benefits received by enrollees.
(c)
Effective date of local tax. -- Any taxes levied pursuant
to the authority of this section may be made operative as of the
first day of the then current fiscal year or any date thereafter:
Provided, That any new imposition of tax or any increase in the
rate of tax upon any business, occupation or privilege taxed under
section two-e of said article thirteen shall apply only to gross
income derived from contracts entered into after the effective date
of such imposition of tax or rate increase, and which effective
date shall not be retroactive in any respect:
Provided, however,
That no tax imposed or revised under this section upon public
utility services may be effective unless and until the municipality
provides written notice of the same by certified mail to said
public utility at least sixty days prior to the effective date of
said tax or revision thereof.
(d)
Exemptions. -- A municipality shall not impose its
business and occupation or privilege tax on any activity that was
exempt from the state's business and occupation tax under the
provisions of section three, article thirteen of said chapter
eleven, prior to July one, one thousand nine hundred eighty-seven,
and determined without regard to any annual or monthly monetary
exemption also specified therein:
Provided, That on and after the
first day of July, two thousand seven, a municipality may impose
its business and occupation or privilege tax on any activity of a
corporation, association or society organized and operated
exclusively for religious or charitable purposes that was exempt
from the state's business and occupation tax under the provisions
of section three, article thirteen of chapter eleven, prior to July one, one thousand nine hundred eighty-seven, but only to the extent
that the income generated by the activity is subject to taxation
under the provisions of section 511 of the Internal Revenue Code of
1986, as amended.
(e) Activity in two or more municipalities. -- Whenever the
business activity or occupation of the taxpayer is engaged in or
carried on in two or more municipalities of this state, the amount
of gross income, or gross proceeds of sales, taxable by each
municipality shall be determined in accordance with such
legislative regulations as the Tax Commissioner may prescribe. It
being the intent of the Legislature that multiple taxation of the
same gross income, or gross proceeds of sale, under the same
classification by two or more municipalities shall not be allowed,
and that gross income, or gross proceeds of sales, derived from
activity engaged in or carried on within this state, that is
presently subject to state tax under section two-c or two-h,
article thirteen, chapter eleven of this code, which is not taxed
or taxable by any other municipality of this state, may be included
in the measure of tax for any municipality in this state, from
which the activity was directed, or in the absence thereof, the
municipality in this state in which the principal office of the
taxpayer is located. Nothing in this subsection shall be construed
as permitting any municipality to tax gross income or gross
proceeds of sales in violation of the Constitution and laws of this state or the United States, or as permitting a municipality to tax
any activity that has a definite situs outside its taxing
jurisdiction.
(f) Where the governing body of a municipality imposes a tax
authorized by this section, such governing body shall have the
authority to offer tax credits from such tax as incentives for new
and expanding businesses located within the corporate limits of the
municipality.
(g)
Administrative provisions. -- The ordinance of a
municipality imposing a business and occupation or privilege tax
shall provide procedures for the assessment and collection of such
tax, which shall be similar to those procedures in article
thirteen, chapter eleven of this code, as in existence on June
thirtieth, one thousand nine hundred seventy-eight, or to those
procedures in article ten, chapter eleven of this code, and shall
conform with such provisions as they relate to waiver of penalties
and additions to tax.
CHAPTER 11. TAXATION.
ARTICLE 1A. APPRAISAL OF PROPERTY.
§11-1A-23. Confidentiality and disclosure of property tax returns
and return information; offenses; penalties.
(a)
Secrecy of returns and return information. -- Property tax
returns and return information filed or supplied pursuant to this
article and articles three, four, five and six of this chapter and information obtained by subpoena or subpoena duces tecum issued
under the provisions of this article shall be confidential and
except as authorized in this section, no officer or employee of the
State Tax Department, county assessors, county commissions and the
board of public works shall disclose any return or return
information obtained by him
or her, including such return
information obtained by subpoena, in any manner in connection with
his
or her service as such an officer, member or employee:
Provided, That nothing herein shall make confidential the itemized
description of the property listed, in order to ascertain that all
property subject to assessment has been subjected to appraisal:
Provided, however, That the commissioner and the assessors shall
withhold from public disclosure the specific description of burglar
alarms and other similar security systems held by any person,
stocks, bonds and other personal property held by a natural person,
except motor vehicles and other tangible property utilized
publicly, and shall withhold from public disclosure information
claimed by any taxpayer to constitute a trade secret or
confidential patent information:
Provided further, That such
property descriptions withheld from public disclosure shall be
subject to production and inspection in connection with any review,
protest or intervention in the appraisal or assessment process,
under such reasonable limitations as the board of review, board of
equalization and review or court shall require. The term officer or employee includes a former officer, member or employee.
(b)
Disclosure. -- (1) Information made confidential by
subsection (a) of this section shall be open to inspection by or
disclosure to officers, members and employees of the State Tax
Department, county assessors, county commissions,
county sheriffs,
municipal financial officers and to members of the board of public
works whose official duties require such inspection or disclosures
for property tax administration purposes. Disclosure may be made
to persons, or officers or employees thereof, who are employed by
the state Tax Commissioner by contract or otherwise, provided such
person, or officer or employee thereof, shall be subject to the
provisions of this section as fully as if he
or she was an officer
or employee of the State Tax Department. Information made
confidential by subsection (a) of this section shall be open to
inspection by the property owner providing such information and to
his
or her duly authorized representative.
(2) Information made confidential by subsection (a) of this
section may be disclosed in a judicial or administrative proceeding
to collect or ascertain the amount of tax due, but only if: (i)
The taxpayer is a party to the proceedings or; (ii) such return
information directly relates to a transactional relationship
between a person who is a party to the proceeding and the taxpayer
which directly affects the resolution of an issue in the
proceeding.
(c)
Reciprocal exchange. -- The Tax Commissioner may permit
the proper officer of the United States, or the District of
Columbia, or any other state, or his
or her authorized
representative, to inspect reports, declarations or returns filed
with the Tax Commissioner or may furnish to such officer or
representative a copy of any such document provided such other
jurisdiction grants substantially similar privileges to the Tax
Commissioner or to the Attorney General of this state.
(d)
Penalties. -- Any officer, member or employee of the State
Tax Department, county assessors, county commissions,
county
sheriffs, municipal financial officers and the board of public
works who violates this section shall be guilty of a misdemeanor
and, upon conviction thereof, shall be fined not more than one
thousand dollars or imprisoned for not more than one year, or both,
together with the costs of prosecution.
(e)
Limitations. -- Any person protected by the provisions of
this article may, in writing, waive the secrecy provision of this
section for such purpose and such period as he
or she shall therein
state, and the officer with whom such waiver is filed, if he
or she
so determines may thereupon release to designated recipients such
taxpayer's return or other particulars filed under the provisions
of the tax articles administered under the provisions of this article.
This section shall not be construed to prohibit the publication or
release of statistics so classified so as to prevent the identification of particular reports and the items thereof nor to
prevent the publication and release of assessments and appraised
values of property.
ARTICLE 10. PROCEDURE AND ADMINISTRATION.
§11-10-5d. Confidentiality and disclosure of returns and return
information.
(a)
General rule. -- Except when required in an official
investigation by the Tax Commissioner into the amount of tax due
under any article administered under this article or in any
proceeding in which the Tax Commissioner is a party before a court
of competent jurisdiction to collect or ascertain the amount of
such tax and except as provided in subsections (d) through (n),
inclusive, of this section, it shall be unlawful for any officer,
employee or agent of this state or of any county, municipality or
governmental subdivision to divulge or make known in any manner the
tax return, or any part thereof, of any person or disclose
information concerning the personal affairs of any individual or
the business of any single firm or corporation, or disclose the
amount of income, or any particulars set forth or disclosed in any
report, declaration or return required to be filed with the Tax
Commissioner by any article of this chapter imposing any tax
administered under this article or by any rule or regulation of the
Tax Commissioner issued thereunder, or disclosed in any audit or
investigation conducted under this article. For purposes of this article, tax returns and return information obtained from the Tax
Commissioner pursuant to an exchange of information agreement or
otherwise pursuant to the provisions of subsections (d) through
(n), inclusive, of this section which is in the possession of any
officer, employee, agent or representative of any local or
municipal governmental entity or other governmental subdivision is
subject to the confidentiality and disclosure restrictions set
forth in this article:
Provided, That such officers, employees or
agents may disclose the information in an official investigation,
by a local or municipal governmental authority or agency charged
with the duty and responsibility to administer the tax laws of the
jurisdiction, into the amount of tax due under any lawful local or
municipal tax administered by that authority or agency, or in any
proceeding in which the local or municipal governmental
subdivision, authority or agency is a party before a court of
competent jurisdiction to collect or ascertain the amount of the
tax. Unlawful disclosure of the information by any officer,
employee or agent of any local, municipal or governmental
subdivision is subject to the sanctions set forth in this article.
(b)
Definitions. -- For purposes of this section:
(1)
Background file document. -- The term "background file
document", with respect to a written determination, includes the
request for that written determination, any written material
submitted in support of the request and any communication (written or otherwise) between the State Tax Department and any person
outside the State Tax Department in connection with the written
determination received before issuance of the written
determination.
(2)
Disclosure. -- The term "disclosure" means making known to
any person in any manner whatsoever a return or return information.
(3)
Inspection. -- The terms "inspection" and "inspected"
means any examination of a return or return information.
(4)
Return. -- The term "return" means any tax or information
return or report, declaration of estimated tax, claim or petition
for refund or credit or petition for reassessment that is required
by, or provided for, or permitted under the provisions of this
article (or any article of this chapter administered under this
article) which is filed with the Tax Commissioner by, on behalf of,
or with respect to any person and any amendment or supplement
thereto, including supporting schedules, attachments or lists which
are supplemental to, or part of, the return so filed.
(5)
Return information. -- The term "return information"
means:
(A) A taxpayer's identity; the nature, source or amount of his
or her income, payments, receipts, deductions, exemptions, credits,
assets, liabilities, net worth, tax liability, tax withheld,
deficiencies, overassessments or tax payments, whether the taxpayer's return was, is being, or will be examined or subject to
other investigation or processing, or any other data received by,
recorded by, prepared by, furnished to or collected by the Tax
Commissioner with respect to a return or with respect to the
determination of the existence, or possible existence, of liability
(or the amount thereof) or by any person under the provisions of
this article (or any article of this chapter administered under
this article) for any tax, additions to tax, penalty, interest,
fine, forfeiture or other imposition or offense; and
(B) Any part of any written determination or any background
file document relating to such written determination. "Return
information" does not include, however, data in a form which cannot
be associated with or otherwise identify, directly or indirectly,
a particular taxpayer. Nothing in the preceding sentence, or in
any other provision of this code, shall be construed to require the
disclosure of standards used or to be used for the selection of
returns for examination or data used or to be used for determining
such standards.
(6)
Tax administration. -- The term "tax administration"
means:
(A) The administration, management, conduct, direction and
supervision of the execution and application of the tax laws or
related statutes of this state and the development and formulation
of state and local tax policy relating to existing or proposed state and local tax laws and related statutes of this state; and
(B) Includes assessment, collection, enforcement, litigation,
publication and statistical gathering functions under the laws of
this state and of local governments.
(7)
Taxpayer identity. -- The term "taxpayer identity" means
the name of a person with respect to whom a return is filed, his or
her mailing address, his or her taxpayer identifying number or a
combination thereof.
(8)
Taxpayer return information. -- The term "taxpayer return
information" means return information as defined in subdivision (5)
of this subsection which is filed with, or furnished to, the Tax
Commissioner by or on behalf of the taxpayer to whom such return
information relates.
(9)
Written determination. -- The term "written determination"
means a ruling, determination letter, technical advice memorandum
or letter or administrative decision issued by the Tax
Commissioner.
(c)
Criminal penalty. -- Any officer, employee or agent (or
former officer, employee or agent) of this state or of any county,
municipality or governmental subdivision who violates this section
shall be guilty of a misdemeanor and, upon conviction thereof,
shall be fined not more than one thousand dollars or imprisoned for
not more than one year, or both, together with costs of prosecution.
(d)
Disclosure to designee of taxpayer. -- Any person
protected by the provisions of this article may, in writing, waive
the secrecy provisions of this section for such purpose and such
period as he
or she shall therein state. The Tax Commissioner may,
subject to such requirements and conditions as he or she may
prescribe, thereupon release to designated recipients such
taxpayer's return or other particulars filed under the provisions
of the tax articles administered under the provisions of this
article, but only to the extent necessary to comply with a request
for information or assistance made by the taxpayer to such other
person. However, return information shall not be disclosed to such
person or persons if the Tax Commissioner determines that such
disclosure would seriously impair administration of this state's
tax laws.
(e)
Disclosure of returns and return information for use in
criminal investigations. -
(1)
In general. -- Except as provided in subdivision (3) of
this subsection, any return or return information with respect to
any specified taxable period or periods shall, pursuant to and upon
the grant of an ex parte order by a federal district court judge,
federal magistrate or circuit court judge of this state, under
subdivision (2) of this subsection, be open (but only to the extent
necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any federal agency, or of
any agency of this state, who personally and directly engaged in:
(A) Preparation for any judicial or administrative proceeding
pertaining to the enforcement of a specifically designated state or
federal criminal statute to which this state, the United States or
such agency is or may be a party;
(B) Any investigation which may result in such a proceeding;
or
(C) Any state or federal grand jury proceeding pertaining to
enforcement of such a criminal statute to which this state, the
United States or such agency is or may be a party. Such inspection
or disclosure shall be solely for the use of such officers and
employees in such preparation, investigation or grand jury
proceeding.
(2)
Application of order. -- Any United States attorney, any
special prosecutor appointed under Section 593 of Title 28, United
States Code, or any attorney in charge of a United States justice
department criminal division organized crime strike force
established pursuant to Section 510 of Title 28, United States
Code, may authorize an application to a circuit court judge or
magistrate, as appropriate, for the order referred to in
subdivision (1) of this subsection. Any prosecuting attorney of
this state may authorize an application to a circuit court judge of
this state for the order referred to in said subdivision. Upon the application, the judge or magistrate may grant such order if he
or
she determines on the basis of the facts submitted by the applicant
that:
(A) There is reasonable cause to believe, based upon
information believed to be reliable, that a specific criminal act
has been committed;
(B) There is reasonable cause to believe that the return or
return information is or may be relevant to a matter relating to
the commission of such act; and
(C) The return or return information is sought exclusively for
use in a state or federal criminal investigation or proceeding
concerning such act and the information sought to be disclosed
cannot reasonably be obtained, under the circumstances, from
another source.
(3) The Tax Commissioner may not disclose any return or return
information under subdivision (1) of this subsection if he
or she
determines and certifies to the court that the disclosure would
identify a confidential informant or seriously impair a civil or
criminal tax investigation.
(f)
Disclosure to person having a material interest. -- The
Tax Commissioner may, pursuant to legislative regulations
promulgated by him or her, and upon such terms as he or she may
require, disclose a return or return information to a person having a material interest therein:
Provided, That such disclosure shall
only be made if the Tax Commissioner determines, in his or her
discretion, that the disclosure would not seriously impair
administration of this state's tax laws.
(g)
Statistical use. -- This section shall not be construed to
prohibit the publication or release of statistics so classified as
to prevent the identification of particular returns and the items
thereof.
(h)
Disclosure of amount of outstanding lien. -- If notice of
lien has been recorded pursuant to section twelve of this article,
the amount of the outstanding obligation secured by such lien may
be disclosed to any person who furnishes written evidence
satisfactory to the Tax Commissioner that such person has a right
in the property subject to the lien or intends to obtain a right in
such property.
(i)
Reciprocal exchange. -- The Tax Commissioner may, pursuant
to written agreement, permit the proper officer of the United
States, or the District of Columbia or any other state, or any
political subdivision of this state, or his
or her authorized
representative, who is charged by law with responsibility for
administration of a similar tax, to inspect reports, declarations
or returns filed with the Tax Commissioner or may furnish to such
officer or representative a copy of any document, provided any
other jurisdiction grants substantially similar privileges to the Tax Commissioner or to the Attorney General of this state:
Provided, That pursuant to written agreement the Tax Commissioner
may provide to the assessor of any county, sheriff of any county,
or the mayor of any West Virginia municipality the federal employer
identification number of any business being carried on within the
jurisdiction of the requesting assessor, sheriff or mayor. The
disclosure shall be only for the purpose of, and only to the extent
necessary in, the administration of tax laws:
Provided, That the
information may not be disclosed to the extent that the Tax
Commissioner determines that such disclosure would identify a
confidential informant or seriously impair any civil or criminal
tax investigation.
(j)
Exchange with municipalities. -- The Tax Commissioner
shall, upon the written request of the mayor or governing body of
any West Virginia municipality, allow the duly authorized agent of
the municipality to inspect and make copies of the state business
and occupation tax return filed by taxpayers of the municipality
and any other state tax returns (including, but not limited to,
consumers sales and services tax return information and health care
provider tax return information) as may be reasonably requested by
the municipality. Such inspection or copying shall include
disclosure to the authorized agent of the municipality for tax
administration purposes of all available return information from
files of the tax department relating to taxpayers who transact business within the municipality. The Tax Commissioner shall be
permitted to inspect or make copies of any tax return and any
return information or other information related thereto in the
possession of any municipality or its employees, officers, agents
or representatives that has been submitted to or filed with the
municipality by any person for any tax including, but not limited
to, the municipal business and occupation tax, public utility tax,
municipal license tax, tax on purchases of intoxicating liquors,
license tax on horse racing or dog racing and municipal amusement
tax.
(k)
Release of administrative decisions. -- The Tax
Commissioner shall release to the public his
or her administrative
decisions, or a summary thereof:
Provided, That unless the
taxpayer appeals the administrative decision to circuit court or
waives in writing his
or her rights to confidentiality, any
identifying characteristics or facts about the taxpayer shall be
omitted or modified to an extent so as to not disclose the name or
identity of the taxpayer.
(l)
Release of taxpayer information. -- If the Tax
Commissioner believes that enforcement of the tax laws administered
under this article will be facilitated and enhanced thereby, he
or
she shall disclose, upon request, the names and address of persons:
(A) Who have a current business registration certificate.
(B) Who are licensed employment agencies.
(C) Who are licensed collection agencies.
(D) Who are licensed to sell drug paraphernalia.
(E) Who are distributors of gasoline or special fuel.
(F) Who are contractors.
(G) Who are transient vendors.
(H) Who are authorized by law to issue a sales or use tax
exemption certificate.
(I) Who are required by law to collect sales or use taxes.
(J) Who are foreign vendors authorized to collect use tax.
(K) Whose business registration certificate has been suspended
or canceled or not renewed by the Tax Commissioner.
(L) Against whom a tax lien has been recorded under section
twelve of this article (including any particulars stated in the
recorded lien).
(M) Against whom criminal warrants have been issued for a
criminal violation of this state's tax laws.
(N) Who have been convicted of a criminal violation of this
state's tax laws.
(m)
Disclosure of return information to child support
enforcement division. --
(1)
State return information. -- The Tax Commissioner may,
upon written request, disclose to the child support enforcement division created by article two, chapter forty-eight-a of this
code:
(A) Available return information from the master files of the
tax department relating to the Social Security account number,
address, filing status, amounts and nature of income and the number
of dependents reported on any return filed by, or with respect to,
any individual with respect to whom child support obligations are
sought to be enforced; and
(B) Available state return information reflected on any state
return filed by, or with respect to, any individual described in
paragraph (A) of this subdivision relating to the amount of the
individual's gross income, but only if such information is not
reasonably available from any other source.
(2)
Restrictions on disclosure. -- The Tax Commissioner shall
disclose return information under subdivision (1) of this
subsection only for purposes of, and to the extent necessary in,
collecting child support obligations from and locating individuals
owing such obligations.
(n)
Disclosure of names and addresses for purposes of jury
selection. -- The Tax Commissioner shall, at the written request of
a circuit court or the chief judge thereof, provide to the circuit
court within thirty calendar days a list of the names and addresses
of individuals residing in the county or counties comprising the
circuit who have filed a state personal income tax return for the preceding tax year. The list provided shall set forth names and
addresses only. The request shall be limited to counties within
the jurisdiction of the requesting court.
The court, upon receiving the list or lists, shall direct the
jury commission of the appropriate county to merge the names and
addresses with other lists used in compiling a master list of
residents of the county from which prospective jurors are to be
chosen. Immediately after the master list is compiled, the jury
commission shall cause the list provided by the Tax Commissioner
and all copies thereof to be destroyed and shall certify to the
circuit court and to the Tax Commissioner that the lists have been
destroyed.
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-2. Collection by civil action; fees and costs not required
of sheriff.
(a) Taxes are hereby declared to be debts owing by the
taxpayer, for which he or she shall be personally liable. After
delinquency, the sheriff may enforce this liability by appropriate
action in any court of competent jurisdiction. No such action
shall be brought after five years from the time the action accrued.
(b) In any such action, the sheriff shall be permitted to
prosecute the same without paying fees or costs, and without providing bond or security, as may otherwise be required of civil
litigants by the provisions of this code, and shall have all
services and process, including the services of witnesses, without
paying therefor: Provided, That the sheriff shall maintain for
each action for the recovery of delinquent taxes records sufficient
to demonstrate the total fees and costs paid and that would have
been paid but for the authority provided herein to seek recovery
without such payment: Provided, however, That where the sheriff
recovers delinquent taxes in or as the result of such action,
whether by way of settlement or judgment, such fees and costs as
above required to be recorded shall be recoverable from the
opposite party and upon receipt of any recovery, the sheriff shall
pay from the amount recovered such fees or costs to the officer who
otherwise would have been entitled thereto but for the provisions
of this section: Provided further, That the fees and costs shall
be paid prior to payment to the various taxing units of the balance
of the recovered taxes: And provided further, That the payment to
the various taxing units shall be prorated on the basis of the
total amount of taxes due them.
NOTE: The purpose of this bill is to define "charitable
exemptions" for purposes of the municipal business and occupation
tax, authorize disclosure of property tax data by the assessor to
the sheriff and municipal finance officers, authorize the Tax
Department to share with local tax collection authorities federal
employer identification numbers, and authorize the costs incurred
to collect delinquent taxes to be shared by all levying bodies.
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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