H. B. 2936
(By Delegates Jenkins, Staton and Hines)
[Introduced February 26, 1999; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact section fourteen, article one,
chapter forty-four of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating to a
personal representative's criminal liability for failure to
carry out his or her statutory duties to those for which
there existed no reasonable cause for not complying.
Be it enacted by the Legislature of West Virginia:
That section fourteen, article one, chapter forty-four of
the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 1. PERSONAL REPRESENTATIVES.
§44-1-14. Appraisal of estates in triplicate; disposition; authority of appraisers to act throughout the state; hiring of experts.
The real and personal estate of every deceased person, or in which such deceased person had an interest at the time of his or
her death, shall be appraised by the personal representative of
such deceased person. Such personal representative, after first
taking an oath for the purpose, shall list and appraise at its
real and actual value all the real estate and all the tangible
property of every description owned by the deceased at the time
of his or her death, including, but not limited to, all real
estate and tangible property in which the decedent had an
interest as joint tenant or otherwise or in which any beneficial
interest passes to another person by reason of the death of such
decedent whose estate is being so appraised and irrespective of
whether such real estate or tangible property is subject to
administration and located in each county or the counties, as the
case may be. The personal representative shall also list and
appraise at its real and actual value all of the decedent's
intangible property of every description, including moneys,
credits, investments, annuities, life insurance policies,
(irrespective of whether such policies are payable to named
beneficiaries or in trust or otherwise), judgments and decrees
for moneys, notes, bonds, accounts and all other evidences of
debt, whether owing to him or her by persons or corporations in
or out of the state, and the number and value, including both the
par value, if any, and the actual value, of any shares of capital
stock owned by the decedent in any corporation, and every other item of intangible property of whatsoever nature or kind,
including all intangible property in which the decedent had an
interest as joint tenant or otherwise or in which any beneficial
interest passes to another by reason of the death of such
decedent, and irrespective of whether such intangible property
is subject to administration and whether located in this state
or elsewhere. Any real estate or interest therein so appraised
shall be identified with particularity and description, shall
identify the source of title in the decedent and the location of
such realty for purposes of real property ad valorem taxation.
In addition to all other information required by law, the
appraisement shall contain and include a questionnaire designed
and formulated by the tax commissioner which is designed for the
purpose of examining the personal representative to determine
that he or she has made a thorough and proper search and
investigation as to the existence and value of each and every
kind and species of property required to be included within, and
subject to appraisement by, the provisions of this or any other
section of this code, which said questionnaire shall be completed
and answered upon the oath or adjuration of the personal
representative or fiduciary.
The appraisement, list and questionnaire aforesaid shall be
executed in triplicate and shall be signed by the personal
representative and be returned to the clerk of the county commission by whom such personal representative was appointed or
to the fiduciary supervisor within ninety days of the date of
qualification of the personal representative. Such clerk or
supervisor shall inspect such appraisement, list and
questionnaire, see that the same are in proper form, and that
all property, if any, suggested by the questionnaire is included
within the appraisement. If such appraisement, list and
questionnaire are returned to a fiduciary supervisor within ten
days after they are received and approved by him or her, such
supervisor shall deliver two copies of the same to the clerk of
the county commission. Upon receipt of the appraisement, list
and questionnaire, the clerk of the county commission shall
record the same, with the certificate of approval of the
supervisor, and mail one copy of the same to the tax commissioner
of West Virginia. The date of return of an appraisement shall be
entered by the clerk of the county commission in his or her
record of fiduciaries. Every such appraisement and list shall be
prima facie evidence of the value of the property embraced
therein, and that the personal estate embraced therein which is
subject to administration came to the hands of the personal
representative. No person shall be permitted by any means
whatsoever to avoid the appraisement and listing of his or her
estate and of all property, real, tangible and intangible, of
whatsoever nature and kind, in which a beneficial interest passes to another by reason of the death of the decedent and
irrespective of whether such property is subject to
administration as herein provided, nor shall his or her personal
representative be permitted to do so. Any personal
representative who fails, refuses or declines, without reasonable
cause, to comply with the provisions of this section shall be
guilty of a misdemeanor and, upon conviction thereof, shall be
fined not less than twenty-five dollars nor more than five
hundred dollars.
Every personal representative shall have authority to retain
or hire the services of such expert or experts as may be deemed
appropriate to assist and advise him or her in and about his or
her duties in appropriately and accurately appraising all or any
part of the assets or property to be appraised according to the
provisions of this section. Such expert or experts so retained
or hired shall be compensated a reasonable sum by the personal
representative from the assets coming into his or her hands or
of which he or she is embraced, which compensation and the
reasonableness thereof shall be subject to review and approval
by the county commission, upon recommendation of the fiduciary
supervisor.
NOTE: The purpose of this bill is to relieve personal
representatives from criminal liability for failing to comply
with his or her statutory duties when there existed reasonable
cause for noncompliance.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.