COMMITTEE SUBSTITUTE
FOR
H. B. 4078
(By Delegates Damron, Coleman, Dempsey,
Tillis, Hubbard, Leach and Underwood
)
(Originating in the Committee on Finance)
[March 3, 1998]
A BILL to amend article five, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended,
by adding thereto a new section, designated section
fourteen, relating to assessment of personal property; and
providing for the apportionment of the assessment of taxes
on motor vehicles previously titled jointly by a married
couple, but awarded to one of the spouses in a final divorce
order; duties of assessor, county commission, clerk of
county commission and sheriff; and payment of tax.
Be it enacted by the Legislature of West Virginia:
That article five, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
fourteen, to read as follows:
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
§11-5-14. Assessment of motor vehicles previously titled
jointly by married couples following final
divorce order.
Upon the presentment to the assessor of a certified copy of
a final divorce order, entered under the provisions of section
fifteen, article two, chapter forty-eight of this code, which
grants the possession of a jointly titled motor vehicle to one of
the parties to the divorce, the assessor shall list and assess
that motor vehicle in the name of the person awarded possession
of the vehicle in the final divorce order. If two jointly owned
motor vehicles are involved in the divorce order and the vehicles
are awarded exclusively to be titled one in the name of the
husband and one in the name of the wife, the assessor shall
apportion the assessment of the taxes owed on the vehicles
between the husband and wife for the purposes of taxation on the
vehicles so that the husband or wife will be responsible for the
payment of taxes only on the vehicle awarded to him or her by the
final divorce order. The assessor shall file notice of the
apportionment with the county commission. Upon receipt of the
notice, the county commission shall order that the taxes on the
vehicles be apportioned in accordance with the apportionment set
forth in the notice. The clerk of the county commission shall
certify a copy of the order to the sheriff. Upon receipt of the
order, the sheriff shall accept payment of the amount of tax
apportioned to the motor vehicle awarded to the former spouse
determined in the order county commission's order, and the
receipt issued by the sheriff for such payment shall constitute
payment in full of the taxes due for the motor vehicle. No
provision of this section may be construed to relieve the former
spouse from liability for payment of any tax imposed on any other
property of the former spouse.