H. B. 3074
(By Delegate Miley)
[Introduced March 11, 2009; referred to the
Committee on Government Organization then the Judiciary.]
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.
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. 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. The auditor shall, between May 1 and May 15 of each year,
prepare a list of the taxpayers delinquent in the payment of such
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. 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 list is delinquent in the amount of taxes
assessed under this article shall be prima facie evidence thereof.
Within ten days after the filing of such list, the Secretary of
State shall give written notice of such delinquency by registered
or certified mail to each of such 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 taxes within thirty
days from the mailing of such notice, it shall be the duty of the
Attorney General to enforce the collection of such taxes and
levies, and for that purpose he
or she may distrain upon any
personal property of such delinquent taxpayer, or a sufficient
amount thereof to satisfy said taxes, including accrued interest,
penalties and costs.
The Attorney General may also enforce the lien created by this
section on the real estate of such 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 delinquent
taxpayers shall be made defendants. In the bill filed in any such
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. No such defendant shall
plead that the Secretary of State failed to give notice as
prescribed by this section. If, upon the hearing of such suit, it
shall appear to the court that any defendant has failed to pay such
taxes and accrued penalties, the court shall enter a decree against
such defendant for the amount due, and if the decree be not paid
within ten days after made, the court shall enter a decree
directing a sale of the real estate subject to said lien, or so
much thereof as may be necessary to satisfy said taxes, including
interest, penalties and costs. When two or more taxpayers are
included in one suit, the court shall apportion the cost thereof
among them as it may deem just.
NOTE: The purpose of this bill is to allow the Secretary of
State to notify people with delinquent taxes by certified mail.
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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