COMMITTEE SUBSTITUTE
FOR
H. B. 3074
(By Delegate Miley)
[Originating in the Committee on Government Organization]
(March 17, 2009)
A BILL to amend and reenact §11-6-23 of the Code of West Virginia,
1931, as amended, relating to notice of delinquent taxes by
certified mail.
Be it enacted by the Legislature of West Virginia:
That §11-6-23 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 6. ASSESSMENT OF PUBLIC SERVICE BUSINESSES.
§11-6-23. Lien of taxes; notice; collection by suit.
(a) The amount of taxes and levies assessed under this article
shall constitute a debt due the state,
or county, district or
municipal corporation entitled thereto, and shall be a lien on all
of the property and assets of the taxpayer within the state.
(b) The lien shall attach
as of December 31, following the
commencement of the assessment year, and shall be prior to all
other liens and charges.
(c) The auditor shall, between May 1 and May 15 of each year,
prepare a list of the taxpayers delinquent in the payment of
such
the taxes and levies, setting forth their respective addresses and
the amount of state, county, district and municipal taxes due from each, which
said list shall be certified by the Auditor to the
Board of Public Works and filed in the office of the Secretary of
State.
(d) The Secretary of State shall preserve the list in his
or
her office, and a certificate from him
or her that any taxpayer
mentioned in
such the list is delinquent in the amount of taxes
assessed under this article shall be prima facie evidence thereof.
(e) Within ten days after the filing of
such the list, the
Secretary of State shall give written notice of
such the
delinquency by registered
or certified mail to each of
such the
delinquent taxpayers at his
or her, or its, last known post-office
address; and upon the failure of any
such delinquent taxpayer to
pay
said the taxes within thirty days from the mailing of
such the
notice.
(f) it shall be the duty of The Attorney General
to shall
enforce the collection of
such the taxes and levies, and for that
purpose he
or she may distrain upon any personal property of
such
the delinquent taxpayer, or a sufficient amount thereof to satisfy
said the taxes, including accrued interest, penalties and costs.
(g) The Attorney General may also enforce the lien created by
this section on the real estate of
such the delinquent taxpayer by
instituting a suit, or suits, in equity in the Circuit Court of
Kanawha County.
in the name of the state, in which such the
delinquent taxpayers shall be made defendants.
(h) In the bill filed in
any such the suit it shall be
sufficient to allege that the defendant or defendants have failed
to pay the taxes
hereunder and that each of them justly owes the
amount of property taxes, levies and penalties,
stated therein, which amount shall be computed up to the first day of the month in
which the bill was filed.
(i) No
such defendant
shall may plead that the Secretary of
State failed to give notice as prescribed by this section.
(j) If, upon the hearing of
such the suit, it shall appear to
the court that any defendant has failed to pay
such the taxes and
accrued penalties, the court shall enter a decree against
such the
defendant for the amount due, and if the decree
be is not paid
within ten days,
after made, the court shall enter a decree
directing a sale of the real estate subject to
said the lien, or so
much
thereof as may be necessary to satisfy
said the taxes,
including interest, penalties and costs.
(k) When two or more taxpayers are included in one suit, the
court shall apportion the cost
thereof among them as it may deem
just.