H. B. 4041
(By Delegates Laird and Pino)
[Introduced January 14, 2000; referred to the
Committee on Political Subdivisions then the
Judiciary.]
A BILL to amend and reenact section twenty-seven, article three,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to correcting
erroneous assessments generally; providing for the authority
of the sheriff, the assessor or the county commission to
initiate an application for relief on behalf of the
taxpayer; and providing the sheriff or the county commission
the option of refunding taxes erroneously assessed instead
of crediting the amount towards future tax liability.
Be it enacted by the Legislature of West Virginia:
That section twenty-seven, 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.
§11-3-27. Relief in county commission from erroneous assessments.
Any taxpayer, or the prosecuting attorney or tax
commissioner, upon behalf of the state, county and districts,
claiming to be aggrieved by any entry in the property books of
the county, including entries with respect to classification and
taxability of property, resulting from a clerical error, or a
mistake occasioned by an unintentional or inadvertent act as
distinguished from a mistake growing out of negligence or the
exercise of poor judgment, may, within one year from the time the
property books are delivered to the sheriff or within one year
from the time such clerical error or mistake is discovered or
reasonably could have been discovered, apply for relief to the
county commission of the county in which such books are made out:
Provided, That upon the discovery of any such clerical error or
mistake by the sheriff or the assessor, or either officer having
knowledge thereof, the sheriff or assessor, or the county
commission shall may initiate an application for relief from the
erroneous assessment on behalf of the taxpayer or may cause
notice to be sent to any taxpayer affected by the clerical error
or mistake by first-class United States mail advising the taxpayer of the right to make application from relief from the
erroneous assessment. Before the application is heard, the
taxpayer shall give notice to the prosecuting attorney of the
county, or the state shall give notice to the taxpayer, as the
case may be. The application, whether by the taxpayer or the
state, shall have precedence over all other business before the
court; but any order or judgment shall show that either the
prosecuting attorney or the tax commissioner was present
defending the interests of the state, county and districts:
Provided, however, That the provisions of this section shall not
be construed as giving county commissions jurisdiction to
consider any question involving the classification or taxability
of property which has been the subject matter of an appeal under
the provisions of section twenty-four-a of this article; and any
other such clerical error or mistake involving the classification
or taxability of property, may be corrected by the county
commission under the provisions of this section only when
approved, in writing, by the county assessor.
In the event it is ascertained that the applicant is
entitled to relief, any excess taxes already paid shall be
refunded and, if charged but not paid, the applicant shall be released from the payment of such excess: Provided, That in the
event a mistake or error is discovered more than one year after
the property books for the year or years in question are
delivered to the sheriff, the sheriff or the county commission
may refund any excess taxes paid or apply any relief granted to
the applicant shall be in the form of a credit against taxes
owing for the following year or years until the debt is paid.
Whenever any correction is made by the county commission, the
clerk shall certify copies of the order to the auditor, to the
sheriff and to the assessor, and in the case of real estate, the
assessor shall thereupon make a correction in accordance with the
order in his or her landbook for the next year. Any such order
delivered to the sheriff or other collecting officer shall
restrain him or her from collecting so much as is erroneously
charged against the taxpayer, and, if already collected, shall
compel him or her to refund the money if such officer has not
already paid it into the treasury. In either case, when indorsed
by the person exonerated, it shall be sufficient voucher to
entitle the officer to a credit for so much in his or her
settlement which he or she is required to make. If the applicant
be the state, the order certified to the sheriff shall show the correct amount of taxes due the state, county and districts and
shall be sufficient to authorize collection in the same manner as
for other state, county and district taxes.
NOTE: The purpose of this bill is to permit the sheriff,
the assessor or the county commission to initiate an application
for relief from an erroneous assessment on behalf of a taxpayer,
and to provide the sheriff or the county commission the option of
refunding taxes erroneously assessed instead of crediting the
amount towards future tax liability.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.