Senate Bill No. 229
(By Senators Snyder, Burnette, Caldwell, Hunter, Kessler,
Oliverio, Ross and Deem)
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[Introduced January 16, 2002; referred to the Committee on
Finance.]
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A BILL to amend and reenact section seven, article one,
chapter eleven-a of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating to
collection of property taxes.
Be it enacted by the Legislature of West Virginia:
That section seven, article one, chapter eleven-a of the
code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-7. No collection of current taxes until delinquent
taxes are paid.
The sheriff, in preparing his tax receipts for any current
year shall examine and compare them with the delinquent list
for the preceding year in his hands, and if any tract or
personal property is found to be delinquent for the preceding year, shall note the fact on his current receipts and shall
decline to receive current taxes on any land or personal
property where it appears to his office that a prior year's
taxes are unpaid. Acceptance of current taxes through
oversight shall not relieve the owner of any land or personal
property, of the liability to pay prior taxes and penalties
imposed for nonpayment.
NOTE: The purpose of this bill is to require the taxpayer
to pay delinquent personal property taxes before he or she can
pay current taxes.
This bill was recommended for introduction and passage
this session by the Joint Judiciary Committee.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.