H. B. 2862
(By Delegate Proudfoot (By Request))
[Introduced
March 3, 2005
; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact §19-20-1, §19-20-2, §19-20-5 and
§19-20-11
of the Code of West Virginia, 1931, as amended, all
relating to allowing counties to tax cats in the same manner
as dogs.
Be it enacted by the Legislature of West Virginia:
That §19-20-1, §19-20-2, §19-20-5 and §19-20-11
of the Code of
West Virginia, 1931, as amended, be amended and reenacted, all to
read as follows:
ARTICLE 20. DOGS AND CATS.
§19-20-1. Dogs and cats subject to taxation; declared to be
personal property.
Any dog or cat shall be and is hereby declared to be personal
property within the meaning and construction of the laws of this
state, and any dog or cat above the age of six months shall be
subject to taxation.
§19-20-2. Collection of head tax on dogs and cats; duties of
assessor and sheriff; registration of dogs and cats;
disposition of head tax; taxes on dogs and cats not
collected by assessor.
It shall be the duty of the county assessor and his or her
deputies of each county within this state, at the time they are
making assessment of the personal property within such county, to
assess and collect a head tax of three dollars on each dog and cat,
male or female; and in addition to the above, the assessor and his
or her deputies shall have the further duty of collecting any such
head tax on dogs and cats as may be levied by the ordinances of
each and every municipality within the county. However, no head
tax may be levied against any guide or support dog especially
trained for the purpose of serving as a guide, leader, listener or
support for a blind person, deaf person or a person who is
physically or mentally disabled because of any neurological,
muscular, skeletal or psychological disorder that causes weakness
or inability to perform any function. Guide or support dogs must
be registered as provided by this section. In the event that the
owner, keeper or person having in his or her possession or allowing
to remain on any premises under his or her control any dog or cat
above the age of six months, shall refuse or fail to pay such tax,
when the same is assessed or within fifteen days thereafter, to the
assessor or deputy assessor, then such assessor or deputy assessor shall certify such tax to the county dog warden; if there be no
county dog warden he or she shall certify such tax to the county
sheriff, who shall take charge of the dog or cat for which the tax
is delinquent and impound the same for a period of fifteen days,
for which service he or she shall be allowed a fee of one dollar
and fifty cents to be charged against such delinquent taxpayer in
addition to the taxes herein provided for. In case the tax and
impounding charge herein provided for shall not have been paid
within the period of fifteen days, then the sheriff may sell the
impounded dog or cat and deduct the impounding charge and the
delinquent tax from the amount received therefor, and return the
balance, if any, to the delinquent taxpayer. Should the sheriff
fail to sell the dog or cat so impounded within the time specified
herein, he or she shall kill such dog or cat and dispose of its
body.
At the same time as the head tax is assessed, the assessor and
his or her deputies shall, on the forms prescribed under section
four of this article, take down the age, sex, color, character of
hair (long or short) and breed (if known) and the name and address
of the owner, keeper or harborer thereof. When the head tax, and
extra charges, if any, are paid, the officer to whom payment is
made shall issue a certificate of registration and a registration
tag for such dog or cat.
In addition to the assessment and registration above provided for, whenever a dog or cat either is acquired or becomes six months
of age after the assessment of the personal property of the owner,
keeper or harborer thereof, the said owner, keeper or harborer of
said dog or cat shall, within ten days after the acquisition or
maturation, register the said dog or cat with the assessor, and pay
the head tax thereon unless the prior owner, keeper or harborer
paid the head tax.
All certificates of registration and registration tags issued
pursuant to the provisions of this section shall be issued for the
fiscal year and shall be valid from the date on which issued until
the thirtieth day of June of that fiscal year, or until reissued by
the assessor or his or her deputy in the regular performance of his
or her duties, but in no case shall previous registration tags be
valid after September thirtieth of the next ensuing fiscal year.
The assessor collecting the head tax on dogs and cats shall be
allowed a commission of ten percent upon all such taxes collected
by him or her, and shall turn in to the county treasury ninety
percent of such taxes so collected, as are levied by this section;
and the assessor shall turn over to the treasurer or other proper
officer of each and every municipality within the county ninety
percent of such taxes levied by the ordinances of such
municipality. All such dog and cat taxes, except those belonging
to municipalities, shall be accredited to the dog and kennel fund
provided for in section ten of this article. Such dog and cat taxes as are collected for and turned over to municipalities shall
be deposited by the proper officer of such municipalities to such
fund and shall be expended in such manner as the law of such
municipality may provide. All taxes on dogs and cats not collected
by the assessor shall be collected by the regular tax collecting
officer of the county and placed to the credit of the dog and
kennel fund.
§19-20-5. Wearing of registration tag by dog or cat.
Every registered dog and cat shall at all times wear a valid
registration tag issued as provided in this article. The failure
to have displayed or worn on any dog or cat, at any time, of such
valid tag shall be prima facie evidence that such dog or cat is not
registered and such dog shall be subject to be, and shall be,
impounded, sold, or destroyed as hereinbefore or hereinafter
provided.
§19-20-11. Assessment of dogs and cats as personal property.
In addition to the head tax on dogs and cats provided for in
this article, the owner of any dog or cat above the age of six
months shall be permitted to place a value on such dog or cat and
have such dog or cat assessed as personal property in the same
manner and at the same rate as other personal property.
NOTE: The purpose of this bill is to allow counties to tax
cats in the same manner as dogs.
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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