H. B. 3108
(By Delegate Rodighiero)
[Introduced January 13, 2010; referred to the
Committee on Political Subdivisions then the Judiciary.]
A BILL to amend and reenact §11-3-2 of the Code of West Virginia,
1931, as amended, relating to requiring the assessor of each
county, to within three months of a deed filing in the county
clerk's office of each county, to prepare a new property tax
ticket and cause such tax ticket to be mailed, from the county
sheriff's office.
Be it enacted by the Legislature of West Virginia:
That §11-3-2 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-2. Canvass by assessor; lists of property.
On July 1, in each year, the assessors and their deputies
shall begin the work of assessment in their respective counties,
and shall, from that date, diligently and continuously pursue with
all reasonable dispatch, their work of assessment until the same is
completed. Provided, That However, the assessor and his deputies
shall finish their work of assessment, and complete the land and personal property books not later than January 30. Beginning on
July 1, as aforesaid, the assessor or a deputy shall obtain from
every person in the county who is liable to assessment, a full and
correct description of all of the personal property of which he was
the owner on July 1 of the current year, fixing what he deems to be
the true and actual value of each item of personal property for the
guidance of the assessor, who shall finally settle and determine
the actual value of each item of such property by the rule
prescribed in section one of this article. The assessor or a
deputy shall also obtain from such person separate, full and true
statements, in like manner, and upon forms to be furnished him,
distinctly setting forth in each a correct description of all
property, real and personal, held, possessed or controlled by him
as executor, administrator, guardian, trustee, receiver, agent,
partner, attorney, president or accounting officer of a
corporation, consignee, broker, or in any representative or
fiduciary character; and he shall fix what he deems the true and
actual value thereof to each item of such property, which valuation
shall be subject to revision and change by the assessor in like
manner as property owned by such person in his own right.
Provided, That However, no person shall be compelled to furnish the
list mentioned in this section sooner than July 10 of the current
year.
The assessor shall perform such other duties while making his
assessment as may be required of him by law.
Notwithstanding any other provision in this code, the assessor of each county shall, within three months of a deed being filed in
the applicable county clerk's office, prepare a new property tax
ticket and cause such tax ticket to be mailed from the county
sheriff's office to the new property owner.
NOTE: This bill shall require the assessor of each county, to
within three months of a deed filing in the County Clerk's Office
of each county, to prepare a new property tax ticket and cause such
tax ticket to be mailed, from the County Sheriff's Office, to the
new property owner to avoid any lapse in which the new property
owner may otherwise incur in paying their property taxes.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.