H. B. 4433
(By Delegate Trump)
[Introduced February 13, 1998; referred to the
Committee on Agriculture and Natural Resources then the
Judiciary.]
A BILL to amend and reenact section two, article twenty, chapter
nineteen of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to registration of,
and head tax on, dogs; and requiring dogs to be vaccinated
for rabies before registered.
Be it enacted by the Legislature of West Virginia:
That section two, article twenty, chapter nineteen of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 20. DOGS AND CATS.
§19-20-2. Collection of head tax on dogs; duties of assessor and sheriff; registration of dogs; disposition of head tax; taxes on dogs not collected by assessor.
It shall be the duty of the Every county assessor and his
or her deputies of each county within this state, at the time
they are making assessment of the personal property within such their county, to shall assess and collect a head tax of three
dollars on each dog, male or female. and in addition to the
above, the Each assessor and his or her deputies shall have the
further duty of collecting any such collect any head tax on dogs
as may be is levied by the ordinances of each and every
municipality within the county. In the event that If the owner,
keeper or person having in his or her possession or allowing to
remain on any premises under his or her control any dog above the
age of six months, shall refuse or fail refuses or fails to pay
such the tax, when the same it is assessed or within fifteen days
thereafter after it is assessed, to the assessor or deputy
assessor, then such the assessor or deputy assessor shall certify
such the tax to the county dog warden. If there be is no county
dog warden he or she shall certify such the tax to the county
sheriff, who shall take charge of the dog for which the tax is
delinquent and impound the same dog for a period of fifteen days.
for which service he shall be The sheriff is allowed a an
impounding fee of one dollar and fifty cents to be charged
against such the delinquent taxpayer in addition to the taxes
herein provided for owed. In case the tax and impounding charge
herein provided for shall not have been fee is not paid within
the period of fifteen days, then the sheriff may sell the
impounded dog and deduct the impounding charge and the delinquent
tax from the amount received therefor from the sale, and return
the balance, if any, to the delinquent taxpayer. Should If the sheriff fail fails to sell the dog so impounded
specified herein he or she shall kill such the
dog and dispose of its body.
At the same time as the head tax is assessed, the assessor
and his or her deputies shall, on the forms prescribed under
section four of this article, take down the age, sex, color,
character of hair, long or short, and breed, if known, and the
name and address of the owner, keeper or harborer thereof of the
dog. When the head tax, and extra charges, if any, are paid,
and the owner, keeper or harborer furnishes proof the dog has
been vaccinated for rabies, in compliance with article twenty-a
of this chapter, the officer to whom payment is made shall issue
a certificate of registration and a registration tag for such the
dog.
In addition to the assessment and registration, above
provided for whenever a dog either is acquired or becomes six
months of age after the assessment of the personal property of
the owner, keeper or harborer thereof of the dog, the said owner,
keeper or harborer of said dog the dog shall, within ten days
after the acquisition or maturation, register the said dog with
the assessor, and pay the head tax thereon unless the prior
owner, keeper or harborer paid the head tax.
All certificates of registration and registration tags
issued pursuant to the provisions of this section shall be issued
for the fiscal year and shall be are valid from the date on which issued until the thirtieth day of June of that fiscal year, or
until reissued by the assessor or his or her deputy in the
regular performance of his or her duties, but in no case shall
are previous registration tags be valid after September thirtieth
of the next ensuing fiscal year.
The assessor collecting the head tax on dogs shall be is
allowed a commission of ten percent upon all such the taxes
collected by him or her, and shall turn in to the county treasury
ninety percent of such the taxes so collected. as are levied by
this section; and The assessor shall turn over to the treasurer
or other proper officer of each and every municipality within the
county ninety percent of such the taxes levied by the ordinances
of such the municipality. All such dog the taxes, except those
belonging to municipalities, shall be accredited to the dog and
kennel fund provided for in section ten of this article. Such
dog The taxes as that are collected for and turned over to
municipalities a municipality shall be deposited by the proper
officer of such municipalities to such fund and shall be expended
in such the municipality in the manner as the law of such the
municipality may provide provides. All
taxes on dogs not
collected by the assessor shall be collected by the regular tax
collecting officer of the county and placed to the credit of the
dog and kennel fund.
NOTE: The purpose of this bill is to require that a dog is
vaccinated for rabies before it can be registered.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.