[Introduced February 13, 2013; referred to the Committee on the
Judiciary .]
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A BILL to amend and reenact §11A-1-9 of the Code of West Virginia,
1931, as amended, relating to a coowner of real property
becoming sole owner when he or she pays all of the property
taxes on the real property for a minimum of five years. Be it enacted by the Legislature of West Virginia:
That §11A-1-9 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows: ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-9. Payment of taxes by coowner or other interested party;
lien. AnyAn owner of real estate whose interest is not subject to
separate assessment or anya person having a lien on the land, or
on an undivided interest therein, or any other person having an interest in the land or in an undivided interest therein which he
or she desires to protect, shall be allowed tomay pay the whole,
but not a part, of the taxes assessed thereon.assessed taxes.AnyA coowner of real estate whose interest is subject to separate
assessment shall be allowed at his or her election tomay pay the
taxes either on his or her own interest alone or in addition
thereto upon the interest of any or all of his or her coowners. If
his or her own or any other interest less than the whole on which
he or she desires to pay the taxes was included in a group
assessment, he or she must, before payment, have the group
assessment split and must secure from the assessor and present to
the sheriff a certificate setting forth the changes made in the
assessment. The sheriff shall make the necessary changes in his or
her records, prepare new tax bills to conform thereto and thenand
deliver the certificate to the clerk of the county courtcommission who shall note the changes on his or her records. OneA person who pays taxes on the interest of any other
person shall beis subrogated to the lien of the state upon such
interest. He or sheshall lose his loses the right to the lien
however, unless, within thirty days after payment, he shall filehe
or she files with the clerk of the county court hiscommission, a
claim in writing against the owner of such interest together with
the tax receipt or a duplicate thereof. The clerk shall docket the claim on the judgment lien docket in his or her office and properly
index the same. Such lien may be enforced as other judgment liens
are enforced. A coowner who pays all of the property taxes on real property
for a minimum of five years shall be the sole owner of the real
property. All other persons whose names appear on the deed to the
subject property shall, at the request of the coowner who has paid
all of the taxes, transfer their interest by deed to the taxpaying
coowner. If a coowner who becomes sole owner of real property
pursuant to this section is unable to secure a deed transferring
all interest to the property, he or she may petition the circuit
court of the county where the real property is situated for relief.
NOTE: The purpose of this bill is to transfer all interest in
real property to a coowner who has paid all taxes on the real
property for a minimum of five years.
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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