H. B. 2098
(By Delegate Smirl)
[Introduced February 14, 2001; referred to the
Committee on the Judiciary then Finance.]
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.