H. B. 4628


(By Delegates Faircloth, Trump,

Douglas and Overington)


[Introduced February 23, 2000; referred to the

Committee on Political Subdivisions then the Judiciary.]




A BILL to amend article one, chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section thirteen; and to amend and reenact section three-a, article three, chapter seventeen-a of said code, all relating to the payment of county fire service and emergency ambulance fees; allowing county commissions to require combined billing of personal property taxes and county fire service and emergency ambulance fees; requiring, at the option of the county commission, proof of payment of any applicable county fire service and emergency ambulance fees owed prior to the issuance of a certificate of registration and renewal of registration for a motor vehicle.

Be it enacted by the Legislature of West Virginia:

That article one, chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by
adding thereto a new section, designated section thirteen; and that section three-a, article three, chapter seventeen-a of said code, be amended and reenacted, all to read as follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.

ARTICLE 1. COUNTY COMMISSIONS GENERALLY.

§7-1-13. Combined billing of personal property taxes and fire service emergency ambulance fees.

(a) A county commission that has imposed a fire service fee pursuant to section twelve, article seventeen of this chapter or an emergency ambulance fee pursuant to section seventeen, article fifteen of this chapter, or both, may require that the sheriff: (1) Mail the statements for the appropriate fees with personal property tax tickets; and
(2) Indicate on each receipt given to a taxpayer for payment of personal property taxes on a vehicle, whether the taxpayer has paid all county fire service and emergency ambulance fees owed pursuant to section twelve, article seventeen, and section seventeen, article fifteen, both of chapter seven of this code, at the time the receipt is prepared, except for any of the fees that are not yet past due.
(b) If a county commission chooses to exercise the provisions of subsection (a) of this section it shall notify the division of motor vehicles of its action.
CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION,

CERTIFICATE OF TITLE, AND ANTITHEFT PROVISIONS.

ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF CERTIFICATES OF TITLE.

§17A-3-3a. Payment of personal property taxes and county fire service and emergency ambulance fees prerequisite to registration or renewal; duties of assessors; schedule of automobile values.

(a) Certificates of registration and renewal of registration of any vehicle or registration plates for any vehicle shall may not be issued or furnished by the division of motor vehicles, or any other officer charged with such the duty, unless the applicant for the certificate or registration plate, except an applicant exempt from payment of registration fees under section eight, article ten of this chapter, has furnished the receipt provided for in this section to show full payment of either:
(1) (A) The personal property taxes for the calendar year which immediately precedes the calendar year in which application is made on all vehicles which were registered with the division of motor vehicles in the applicant's name on the tax day for the former calendar year; and
(B) If the applicant is a resident of a county in which the county commission has exercised the authority granted under section thirteen, article one, chapter seven of this code, all county fire service and emergency ambulance fees owed pursuant to section twelve, article seventeen, and section seventeen, article fifteen, both of chapter seven of this code, at the time the receipt is prepared, except for any of the fees that are not yet past due; or
Provided, That after the first day of July, one thousand nine hundred ninety-seven, a certificate or registration plate shall not be issued to
(2)(A) When an applicant who has chosen the optional two-year registration system provided for in section sixteen of this article, unless the applicant has provided the receipts provided for in this section to show full payment of the personal property taxes for the two calendar years immediately preceding the calendar year in which application is made on all vehicles which were registered with the division of motor vehicles in the applicant's name on the tax day for the former calendar year; and
(B) If the applicant is a resident of a county in which the county commission has exercised the authority granted under section thirteen, article one, chapter seven of this code, all county fire service and emergency ambulance fees owed pursuant to section twelve, article seventeen, and section seventeen, article fifteen, both of chapter seven of this code, at the time the receipt is prepared, except for any of the fees that are not yet past due.
(b) If the applicant contends that any registered vehicle was not subject to personal property taxation for that year or that he or she does not owe any county fire service or emergency ambulance fees, he or she shall furnish the information and evidence as the commissioner of motor vehicles may require to substantiate his or her contention.
(c) The assessor shall require any person having a duty to make a return of property for taxation to him or her to furnish information identifying each vehicle subject to the registration provisions of this chapter. When the property taxes on any vehicle have been paid, the officer to whom the payment was made shall deliver to the person paying the taxes a written or printed receipt for the payment, and shall retain for his or her records a duplicate of the receipt. It is the duty of the assessor and sheriff, respectively, to see that the assessment records and the receipts contain information adequately identifying the vehicle as registered under the provisions of this chapter. The officer receiving payment shall sign each receipt in his or her own handwriting.
(d) Each receipt given to a taxpayer for payment of personal property taxes on a vehicle, in a county in which the county commission has exercised the authority granted under section thirteen, article one, chapter seven of this code, shall indicate on the receipt whether the taxpayer has paid all county fire service and emergency ambulance fees owed pursuant to section twelve, article seventeen, and section seventeen, article fifteen, both of chapter seven of this code, at the time the receipt is prepared, except for any of the fees that are not yet past due.
(e) The state tax commissioner shall annually compile a schedule of automobile values, based on the lowest values shown in a nationally accepted used car guide. The state tax commissioner shall furnish the schedule to each assessor and it shall be used by him or her as a guide in placing the assessed values on all automobiles in his or her county.




NOTE: The purpose of this bill is to allow county commissions to require combined billing of personal property taxes and county fire service and emergency ambulance fees. It also requires, at the option of the county commission, proof of payment of any applicable county fire service and emergency ambulance fees owed prior to the issuance of certificates of registration and renewal of registration for a motor vehicle.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.

§7-1-13 is new; therefore, strike-throughs and underscoring have been omitted.