H. B. 2087
(By Delegate Walters)
[Introduced February 13, 1997; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact section one, article three, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to taxation;
assessments generally; and allowing property owners access
to information used as basis of assessment.
Be it enacted by the Legislature of West Virginia:
That section one, article three, 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 3. ASSESSMENTS GENERALLY.
§11-3-1. Time and basis of assessments; true and actual value;
default; reassessment; special assessors.
All property shall be assessed annually as of the first day of July at its true and actual value; that is to say, at the price for which such the property would sell if voluntarily
offered for sale by the owner, thereof upon such terms as such
the property, the value of which is sought to be ascertained, is
usually sold, and not the price which might be realized if such
the property were sold at a forced sale, except that the true and
actual value of all property owned, used and occupied by the
owner thereof exclusively for residential purposes shall be
arrived at by giving primary, but not exclusive, consideration to
the fair and reasonable amount of income which the same might be
expected to earn, under normal conditions in the locality wherein
where situated, if rented: Provided, That the true and actual
value of all farms used, occupied and cultivated by their owners
or bona fide tenants shall be arrived at according to the fair
and reasonable value of the property for the purpose for which it
is actually used regardless of what the value of the property
would be if used for some other purpose; and that the true and
actual value shall be arrived at by giving consideration to the
fair and reasonable income which the same might be expected to
earn under normal conditions in the locality wherein where
situated, if rented: Provided, however, That nothing herein
shall alter the method of assessment of lands or minerals owned
by domestic or foreign corporations. The taxes upon all property
shall be paid by those who are the owners thereof on that day,
whether it be is assessed to them or others. If at any time after the beginning of the assessment year, it be is ascertained
by the tax commissioner that the assessor, or any of his or her
deputies, is not complying with this provision or that he or she
has failed, neglected or refused, or is failing, neglecting or
refusing after five days' notice, to list and assess all property
therein at its true and actual value, the tax commissioner may
order and direct a reassessment of any or all of the property in
any county, district or municipality, where any assessor, or
deputy, fails, neglects or refuses to assess the property in the
manner herein provided. And, For the purpose of making such the
assessment and correction of values, the tax commissioner may
appoint one or more special assessors, as necessity may require,
to make such the assessment in any such county, and any such
special assessor or assessors as the case may be, shall have all
the power and authority now vested by law in assessors, and the
work of such special assessor or assessors shall be accepted and
treated for all purposes by the county boards of review and
equalization and the levying bodies, subject to any revisions of
value on appeal, as the true and lawful assessment of that year
as to all property valued by him or them the special assessor or
assessors. The tax commissioner shall, With the approval of
the board of public works, the tax commissioner shall fix the
compensation of all such special assessors as may be designated
by him, which, together with their actual expenses, shall be paid out of the county fund by the county commission of the
county in which any such a special assessment is ordered, upon
the receipt of a certificate of the tax commissioner filed with
the clerk of the county commission showing the amounts due and to
whom payable, after such the expenses have been audited by the
county commission.
Any assessor who knowingly fails, neglects or refuses to
assess all the property of his or her county, as herein provided,
shall be guilty of malfeasance in office and, upon conviction
thereof, shall be fined not less than one hundred nor more than
five hundred dollars, or imprisoned in the county jail not less
than three nor more than six months, or both, in the discretion
of the court and, upon conviction, shall be removed from office.
The assessor shall give the owner of any property assessed
for taxation purposes under the provisions of this article
reasonable access, during normal work days, in the office of the
assessor, to any of the information and records used for
appraisal and assessment of that property. The assessor shall
maintain all records for a period of not less than three years
from the effective date of the tax and may charge a nominal fee
for copies to the property owner or taxpayer requesting copies.
NOTE: The purpose of this bill is to give property owners
access to information in assessor's records used to appraise and assess the property for tax purposes. The bill also makes
technical changes for the purpose of cleaning up language used in
the code.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.