H. B. 2056
(By Delegate Kiss)
[Introduced February 10, 1993; referred to the
Committee on Finance.]
A BILL to amend and reenact section six, article four, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to land transfers
and requiring the assessor to list new landowners on
landbooks within thirty days of receipt of the list of
transfers of title to land from the clerk of the county
commission.
Be it enacted by the Legislature of West Virginia:
That section six, article four, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
§11-4-6. Transfers on books.
Land which has been properly charged to one person upon the
landbook for any assessment year shall not afterwards, within
that assessment year, be transferred on such the book to another
person who has been identified by the clerk of the countycommission as the new owner as of the date the transfer of the
land is properly recorded. The assessor shall prorate taxes for
the year in which the land is transferred between the former
owner and the new owner based on the number of months of the year
each party owned the land. The assessor shall make changes in
the landbook required by the provisions of this section within
thirty days of receipt of the list of land transfers from the
clerk of the county commission.
NOTE: The purpose of this bill is to require the assessor
to list the new owners of land in the landbook within thirty days
of the date the list of land transfers is received from the clerk
of the county commission. The bill also provides that the taxes
for the year are to be prorated between the parties.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.