Senate Bill No. 642
(By Senators Rowe and Unger)
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[Introduced February 23, 2004; referred to the Committee on
Finance.]
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A BILL to amend and reenact §11-1-2 of the code of West Virginia,
1931, as amended, relating to authorizing the tax commissioner
to provide certain tax relief measures in cases where a
taxpayer's property is damaged, destroyed or rendered
unuseable as a result of a declared state of emergency or
disaster; proposal of legislative rules; and limitations.
Be it enacted by the Legislature of West Virginia:
That §11-1-2 of the code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 1. SUPERVISION.
§11-1-2. General duties and powers of commissioner; appraisers;
tax relief in cases of disaster or emergency.
(a) It
shall be is the duty of the tax commissioner to see
that the laws concerning the assessment and collection of all taxes
and levies, whether of the state or of any county, district or municipal corporation thereof, are faithfully enforced. He
or she
shall prepare all proper forms and books for the use and guidance
of assessors, and shall perform all such other duties as may be
required by law. He
or she shall from time to time visit the
several counties and municipal corporations of the state; shall
inspect the work of the several assessors, county
courts
commissions, justices magistrates, prosecuting attorneys, clerks of
the courts, sheriffs,
constables deputy sheriffs and collecting
officers, among whom are included commissioners of school lands,
and shall confer with them respecting such work for the future. In
such this conference, or by writing or otherwise, he
or she may
inquire into the proceedings of any such officer, make to
him that
officer such suggestions respecting the discharge of his
or her
duty as may seem proper, and give
such information and require
such
actions as will those actions that tend to produce full and just
assessments throughout the state, and the diligent collection of
all taxes and levies, including licenses and inheritance taxes, and
of fines.
(b) The tax commissioner may, with the approval of the board
of public works, appoint competent persons to appraise property
values, and may employ experts to examine and report upon the
different kinds and classes of property in the state, with a view
to ascertaining the true and actual value thereof for assessment
purposes, to the end that he
or she may furnish to county assessors, county
courts commissions and the state board of public
works more accurate information, and more effectively aid and
supervise the assessors and the county courts in their work of
assessment and valuation of property for purposes of taxation. Any
such appraiser or expert person
so appointed by the tax
commissioner for the purpose of ascertaining property values, as
aforesaid, shall have authority to provided in this section may
examine under oath the owner or owners of any property subject to
taxation in this state, as to any matters touching the value
thereof; and he
or she may examine under oath any other person as
to any pertinent facts or matters within his
or her knowledge,
relative to the character and value of
any such property. And, for
the purposes of this provision, such appraisers and expert
examiners
shall have authority to may administer oaths and
to
subpoena witnesses. If any person
refuse refuses to appear and
to
testify in response to any subpoena issued by such appraiser or
expert examiner, he
or she may apply to any judge of any
criminal,
intermediate, common pleas or circuit court, or the clerk thereof,
either in term time or in vacation, for subpoena, or other proper
process, for any such witness; and the judge of the court, or such
clerk shall thereupon issue a subpoena, or other proper process,
requiring the attendance and testimony of any such person before
such appraiser, or examiner and
if such any person
refuse who
refuses to obey
any such order
he shall be is guilty of contempt and
shall be punished accordingly.
(c) Upon the application of any officer concerned with the
assessment or collection of taxes,
he shall as to any matter
specified by such officer, make like suggestions and give like
information. the tax commissioner shall provide information and
suggestions in response. In case of the failure of any If an
assessing or collecting officer
fails in the discharge of any duty
imposed
upon him on him or her by law, the
said tax commissioner
shall, after due notice to
any such assessor or collecting officer,
proceed to enforce
such the penalty
as may be provided by law
including, in any proper case, the removal of
such the officer, and
to that end,
he is authorized to the tax commissioner may appear
before any court or tribunal having jurisdiction. He
or she may
cause the violation of any law respecting the assessment or
collection of taxes to be prosecuted. He
or she may also be heard
before any court, council or tribunal, in any proceeding in which
an abatement of taxes is sought.
(d) Notwithstanding the provisions of subsection (a) of this
section or any other provision of this code to the contrary, the
tax commissioner may by administrative order provide tax relief
measures from taxes imposed under the provisions of articles four
or five of this chapter, up to, and including, total forgiveness of
tax liability in an amount not more than ten thousand dollars per
tax year, for taxpayers whose real or personal property, commercial or residential, is damaged, destroyed or rendered unuseable for at
least thirty consecutive days, as a result of a natural or man-made
disaster or emergency: Provided, That the taxpayer is not at fault
in causing any such damage: Provided, however, That the governor
shall have issued a proclamation, pursuant to section six, article
five, chapter fifteen of this code, or a similar declaration of
emergency or disaster has been issued by the president of the
United States or the federal emergency management agency, declaring
that a state of emergency or disaster exists in the county wherein
the property is located at the time that the damage occurs:
Provided further, That the tax relief authorized by this subsection
is limited to the immediate tax year in which the damage to
property occurs and the year in which the taxes for that year are
due. The tax commissioner shall propose legislative rules in
accordance with article three, chapter twenty-nine-a of this code,
to effectuate the provisions of this subsection, including, but not
limited to, notification of the availability of tax relief in each
affected county, application requirements, claims processing and
appeal procedures.
NOTE: The purpose of this bill is to provide tax relief for
taxpayers whose property is damaged, destroyed or rendered
unuseable by natural or man-made disasters or emergencies.
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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