Senate Bill No. 347
(By Senators Minard and Deem)
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[Introduced January 31, 2000; referred to the Committee
on the Judiciary; and then to the Committee on Finance.]
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A BILL to amend and reenact section six, article four, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to requiring county
assessors to notify new owners of real property of the real
property tax liability on that property.
Be it enacted by the Legislature of West Virginia:
That section six, article four, 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 4. ASSESSMENT OF REAL PROPERTY.
§11-4-6. Transfers on books.
Land which has been properly charged to one person upon the landbook for any assessment year shall not afterwards, within
that assessment year, be transferred on such book to another
person. However, the assessor must inform any person to whom any
real property has been transferred within the assessment year of
the tax liability on that real property. Notice must be made not
later than thirty days after the assessor has received from the
clerk of the county commission the certified list of transfers of
title of land, as provided in section eight of this article.
NOTE: The purpose of this bill is to require county
assessors to notify new owners of real property of the real
property tax liability on that property.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.