Introduced Version House Bill 3074 History

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Key: Green = existing Code. Red = new code to be enacted
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:


§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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