H. B. 3294
(By Delegates Staton and Browning)
[Introduced March 25, 2005; referred to the
Committee on the Finance.]
A BILL to amend and reenact §17A-3-3a of the Code of West Virginia,
1931, as amended; and to amend and reenact § 20-7-12a of said
code, all relating to changing required proof of payment of
personal property tax prior to renewing a vehicle or motorboat
registration; proving for form of documentation required to
register a vehicle; required information; commissioner to
provide sheriff list of registered vehicles; issuance of
certificates of number and renewals by division of motor
vehicles; and removal of obsolete language.
Be it enacted by the Legislature of West Virginia:
That §17A-3-3a of the Code of West Virginia, 1931 as amended,
be amended and reenacted, and that §20-7-12a of said code be
amended and reenacted, all to read as follows:
§17A-3-3a. Payment of personal property taxes and emergency
ambulance fees prerequisite to registration or renewal; duties
of assessors; schedule of automobile values.
(a) Certificates of registration and renewal of registration
of any vehicle or registration plates for any vehicle may not be
issued or furnished by the division of motor vehicles, or any other
officer charged with the duty, unless the applicant for the
certificate or registration plate, except an applicant exempt from
payment of registration fees under section eight, article ten of
this chapter, has furnished
the receipt provided for in this section
to show full payment of: a statement under penalty of false
swearing in a format prescribed by the commissioner that the
applicant has paid;
(1)
(A) The personal property taxes for the calendar
year which immediately precedes the calendar year in which
application is made on all vehicles which were registered with the
division of motor vehicles in the applicant's name on the tax day
for the former calendar year; and
(B) (2) If applicable, all All emergency ambulance fees
owed pursuant to section seventeen, article fifteen, chapter seven
of this code
, at the time the receipt is prepared, except for any
of the fees that are not yet past due.
Provided, That any county
which does not impose emergency ambulance fees or which chooses not
to show emergency ambulance fees on the personal property tax
receipt may issue a receipt without complying with paragraph (B),
subdivision (1) of this subsection and the commissioner of motor
vehicles may issue or renew registration without regard to such fees.
(2) (A) When an applicant has chosen the optional two-
year registration system provided for in section sixteen of this
article, the personal property taxes for the two calendar years
immediately preceding the calendar year in which application is made
on all vehicles which were registered with the division of motor
vehicles in the applicant`s name on the tax day for the former
calendar year; and
(B) All emergency ambulance fees owed pursuant to section
seventeen article fifteen, chapter seven of this code, at the time
the receipt is prepared, except for any of the fees that are not yet
past due: Provided, That any county which does not impose emergency
ambulance fees or which chooses not to show emergency ambulance fees
on the personal property tax receipt may issue a receipt without
complying with paragraph (B), subdivision (1) of this subsection and
the commissioner of motor vehicles may issue or renew registration
without regard to such fees.
(b) If the applicant contends that any registered vehicle was
not subject to personal property taxation for that year or that he
or she does not owe any emergency ambulance fees
if a receipt for
fees are required by the county, he or she shall furnish the
information and evidence as the commissioner of motor vehicles may
require to substantiate his or her contention.
(c) The assessor shall require any person having a duty to make a return of property for taxation to him or her to furnish
information identifying each vehicle subject to the registration
provisions of this chapter. When the property taxes on any vehicle
have been paid, the officer to whom the payment was made shall
deliver to the person paying the taxes a written or printed receipt
for the payment and shall retain for his or her records a duplicate
of the receipt. It is the duty of the assessor and sheriff,
respectively, to see that the assessment records and the receipts
contain information adequately identifying the vehicle as registered
under the provisions of this chapter. The officer receiving payment
shall sign each receipt in his or her own handwriting.
(d) Each receipt given to a taxpayer for payment of personal
property taxes on a vehicle may indicate on the receipt whether the
taxpayer has paid all emergency ambulance fees owed pursuant to
section seventeen, article fifteen, chapter seven of this code at
the time the receipt is prepared, except for any of the fees that
are not yet past due: Provided, That each county shall include on
the same notice of personal property taxes due the additional amount
due for all emergency ambulance fees.
(e) The state tax commissioner shall annually compile a
schedule of automobile values, based on the lowest values shown in
a nationally accepted used car guide. The state tax commissioner
shall furnish the schedule to each assessor and it shall be used by
him or her as a guide in placing the assessed values on all automobiles in his or her county.
(f) The commissioner shall at least annually provide each
sheriff with a list of all vehicles whose registration has been
renewed, identified by owner, address, registration number, vehicle
identification number and other appropriate information pertaining
to his or her county in electronic or paper format. Each sheriff may
use this information in any way he or she deems necessary to carry
out the responsibilities of section one, article two, chapter
eleven-a of this code.
§20-7-12a. Payment of personal property taxes prerequisite to
application for certificate or renewal of number; duties of
assessors; schedule of motorboat values.
Certificates of number and renewals therefor shall not be
issued or furnished by the division of motor vehicles, or any other
officer charged with the duty, unless the applicant
therefor
furnishes
the receipt hereinafter provided to show a statement
under penalty of false swearing in a format prescribed by the
commissioner that the applicant has made full payment of the
personal property taxes for the calendar year which immediately
precedes the calendar year in which application is made on all
motorboats which were listed with the division of motor vehicles in
the applicant`s name on the tax day for the former calendar year.
If the applicant contends that any motorboat so listed was not
subject to personal property taxation for that year, he or she shall furnish the information and evidence as the commissioner of motor
vehicles may require to substantiate his or her contention.
The assessor shall require any person having a duty to make a return
of property for taxation to him or her to furnish information
identifying each motorboat subject to the numbering provisions of
this article. When the property taxes on the motorboat have been
paid, the officer to whom the payment was made shall deliver to the
person paying the taxes a written or printed receipt therefor, and
shall retain for his or her records a duplicate of the receipt. The
assessor and sheriff, respectively, shall see that the assessment
records and the receipts contain information adequately identifying
the motorboat as registered under the provisions of this article.
The officer receiving payment shall sign each receipt in his or her
own handwriting.
The assessors shall commence their duties hereunder during the
tax year one thousand nine hundred eighty-nine and the division of
motor vehicles shall commence its duties hereunder as of the first
day of January, one thousand nine hundred ninety.
The state tax commissioner shall annually compile a schedule
of motorboat values, based on the lowest values shown in a
nationally accepted used motorboat guide, which schedule shall be
furnished to each assessor and shall be used by him or her as a
guide in placing the assessed values on all motorboats in his or her
county.
Note: The purpose of the bill is to change the documentation
necessary to prove payment of personal property taxes prior to
renewing a vehicle or motorboat registration.
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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