H. B. 3210


(By Delegate Campbell)
[Introduced March 30, 2001; referred to the
Committee on the Judiciary then Finance.]




A BILL to amend and reenact section six-d, article seven, chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, as amended; and to amend and reenact sections one and two, article twenty, chapter nineteen, all relating to increasing the tax on nonspayed or nonneutered dogs, and imposing a tax on nonspayed or nonneutered cats.

Be it enacted by the Legislature of West Virginia:
That six-d, article seven, chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted; and that sections one and two, article twenty, chapter nineteen, be amended and reenacted, all to read as follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.

ARTICLE 7. TRAINING PROGRAMS FOR COUNTY EMPLOYEES, ETC.; COMPENSATION OF ELECTED COUNTY OFFICIALS; COUNTY ASSISTANTS, DEPUTIES AND EMPLOYEES, THEIR NUMBER AND COMPENSATION.
§7-7-6d. Collection of head tax on dogs and nonspayed or nonneutered cats; duties of assessor and sheriff; registration of dogs; disposition of head tax; taxes on dogs not collected by assessor.

It shall be is the duty of the county assessor and his or her deputies of each county within the state, at the time they are making assessment of the personal property within such county, to assess and collect a head tax of one dollar on each male or spayed female dog and of two dollars on each unspayed female dog three dollars on each spayed or neutered dog, and forty dollars on each nonspayed or nonneutered dog or cat; except those held for sporting purposes or those held by licensed breeders and in addition to the above, the assessor and his or her deputies shall have the further duty of collecting any such head tax on dogs or nonspayed or nonneutered cats as may be levied by the ordinances of each and every municipality within the county. In the event that the owner, keeper, or person having in his or her possession or allowing to remain on any premises under his or her control any dog or nonspayed or nonneutered cat above the age of six months, shall refuse or fail to pay such tax, when the same is assessed or within fifteen days thereafter, to the assessor or deputy assessor, then such assessor or deputy assessor shall certify such tax to the county dog warden; if there be no county dog warden he or she shall certify such tax to the county sheriff, who shall take charge of the dog animal for which the tax is delinquent and impound the same for a period of fifteen days, for which service he or she shall be allowed a fee of one dollar and fifty cents to be charged against such delinquent taxpayer in addition to the taxes herein provided for. In case the tax and impounding charge herein provided for shall not have been paid within the period of fifteen days, then the sheriff may sell the impounded dog animal and deduct the impounding charge and the delinquent tax from the amount received therefor, and return the balance, if any, to the delinquent taxpayer. Should the sheriff fail to sell the dog animal so impounded within the time specified herein, he or she shall kill such dog the animal and dispose of its body.
At the same time as the head tax is assessed, the assessor and his or her deputies shall, on the forms prescribed under section four, of article twenty, chapter nineteen of this code, take down the age, sex, color, character of hair (long or short) and breed (if known) and the name and address of the owner, keeper or harborer thereof. When the head tax, and extra charges, if any, are paid, the officer to whom payment is made shall issue a certificate of registration and a registration tag for such dog the animal.
In addition to the assessment and registration above provided for, whenever a dog or nonspayed or nonneutered cat either is acquired or becomes six months of age after the assessment of the personal property of the owner, keeper or harborer thereof, the said owner, keeper or harborer of said dog the animal shall, within ten days after the acquisition or maturation, register the said dog the animal with the assessor, and pay the head tax thereon unless the prior owner, keeper or harborer paid the head tax.
All certificates of registration and registration tags issued pursuant to the provisions of this section shall be issued for the fiscal year and shall be valid from the date on which issued until the thirtieth day of June of that fiscal year, or until reissued by the assessor or his or her deputy in the regular performance of his or her duties, but in no case shall previous registration tags be valid after September thirtieth of the next ensuing fiscal year.
The assessor collecting the head tax on dogs or nonspayed or nonneutered cats shall be allowed a commission of ten percent upon all such taxes collected by him or her and shall turn in to the county treasurer ninety percent of such taxes so collected, as are levied by this section; and the assessor shall turn over to the treasurer or other proper officer of each and every municipality within the county ninety percent of such taxes levied by the ordinances of such municipality. All such dog or nonspayed or nonneutered cat taxes, except those belonging to municipalities, shall be accredited to the dog and kennel fund provided for in section ten, article twenty, chapter nineteen of this code. Such dog taxes as are collected for and turned over to municipalities shall be deposited by the proper officer of such municipality to such fund and shall be expended in such manner as the law of such municipality may provide. All taxes on dogs or nonspayed or nonneutered cats not collected by the assessor shall be collected by the regular tax collecting officer of the county and placed to the credit of the dog and kennel fund.
CHAPTER 19. AGRICULTURE.

ARTICLE 20. DOGS AND CATS.
§19-20-1. Dogs and nonspayed or nonneutered cats subject to taxation; declared to be personal property.

Any dog and any nonspayed or nonneutered cat shall be and is hereby declared to be personal property within the meaning and construction of the laws of this state, and any dog and any nonspayed or nonneutered cat above the age of six months shall be subject to taxation.
§19-20-2. Collection of head tax on dogs and nonspayed or nonneutered cats; duties of assessor and sheriff; registration; disposition of head tax; taxes not collected by assessor.

It shall be is the duty of the county assessor and his or her deputies of each county within this state, at the time they are making assessment of the personal property within such county, to assess and collect a head tax of three dollars on each spayed or neutered dog, male or female and forty dollars on each nonspayed or nonneutered dog or cat; except those held for sporting purposes or those held by licensed breeders and in addition to the above, the assessor and his or her deputies shall have the further duty of collecting any such head tax on dogs or cats as may be levied by the ordinances of each and every municipality within the county. However, no head tax may be levied against any guide or support dog especially trained for the purpose of serving as a guide, leader, listener or support for a blind person, deaf person or a person who is physically or mentally disabled because of any neurological, muscular, skeletal or psychological disorder that causes weakness or inability to perform any function. Guide or support dogs must be registered as provided by this section. In the event that the owner, keeper or person having in his or her possession or allowing to remain on any premises under his or her control any dog or nonspayed or nonneutered cat above the age of six months, shall refuse or fail to pay such tax, when the same is assessed or within fifteen days thereafter, to the assessor or deputy assessor, then such assessor or deputy assessor shall certify such tax to the county dog warden; if there be no county dog warden he or she shall certify such tax to the county sheriff, who shall take charge of the dog or nonspayed or nonneutered cat for which the tax is delinquent and impound the same for a period of fifteen days, for which service he or she shall be allowed a fee of one dollar and fifty cents to be charged against such delinquent taxpayer in addition to the taxes herein provided for. In case the tax and impounding charge herein provided for shall not have been paid within the period of fifteen days, then the sheriff may sell the impounded dog animal and deduct the impounding charge and the delinquent tax from the amount received therefor, and return the balance, if any, to the delinquent taxpayer. Should the sheriff fail to sell the dog the animal so impounded within the time specified herein, he or she shall kill such dog the animal and dispose of its body.
At the same time as the head tax is assessed, the assessor and his or her deputies shall, on the forms prescribed under section four of this article, take down the age, sex, color, character of hair (long or short) and breed (if known) and the name and address of the owner, keeper or harborer thereof. When the head tax, and extra charges, if any, are paid, the officer to whom payment is made shall issue a certificate of registration and a registration tag for such dog or nonspayed or nonneutered cat .
In addition to the assessment and registration above provided for, whenever a dog or nonspayed or nonneutered cat either is acquired or becomes six months of age after the assessment of the personal property of the owner, keeper or harborer thereof, the said owner, keeper or harborer of said dog the animal shall, within ten days after the acquisition or maturation, register the said dog the animal with the assessor, and pay the head tax thereon unless the prior owner, keeper or harborer paid the head tax.
All certificates of registration and registration tags issued pursuant to the provisions of this section shall be issued for the fiscal year and shall be valid from the date on which issued until the thirtieth day of June of that fiscal year, or until reissued by the assessor or his or her deputy in the regular performance of his or her duties, but in no case shall previous registration tags be valid after September thirtieth of the next ensuing fiscal year.
The assessor collecting the head tax on dogs or nonspayed or nonneutered cats shall be allowed a commission of ten percent upon all such taxes collected by him or her, and shall turn in to the county treasury ninety percent of such taxes so collected, as are levied by this section; and the assessor shall turn over to the treasurer or other proper officer of each and every municipality within the county ninety percent of such taxes levied by the ordinances of such municipality. All such dog or nonspayed or nonneutered cat taxes, except those belonging to municipalities, shall be accredited to the dog and kennel fund provided for in section ten of this article. Such dog or nonspayed or nonneutered cat taxes as are collected for and turned over to municipalities shall be deposited by the proper officer of such municipalities to such fund and shall be expended in such manner as the law of such municipality may provide. All taxes on dogs or nonspayed or nonneutered cats not collected by the assessor shall be collected by the regular tax collecting officer of the county and placed to the credit of the dog and kennel fund.


NOTE: The purpose of this bill is to increase the tax on nonspayed or nonneutered dogs, and to impose a tax on nonspayed or nonneutered cats.

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