H. B. 2874

(By Delegates Beane (By Request) and Azinger)
[Introduced February 5, 2003; referred to the
Committee on Political Subdivisions then Finance.]

A BILL to amend and reenact section thirteen, article two, chapter eleven-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to increasing the amount the sheriff may charge for the costs of preparing, publishing and posting the delinquent tax lists to twenty dollars from ten dollars plus the actual cost of the Class I-O legal advertisement.

Be it enacted by the Legislature of West Virginia:
That section thirteen, article two, 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:

§11A-2-13. Publication and posting of delinquent tax lists.

A copy of each of the delinquent lists shall be posted at the front door of the courthouse of the county at least two weeks before the session of the county commission at which they are to be presented for examination. At the same time a copy of each list shall be published as a Class I-O legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such the publication shall be the county. Only the aggregate amount of the taxes owed by each person need be published. To cover the costs of preparing, publishing and posting the delinquent lists, a charge of ten twenty dollars shall be added to the taxes and interest already due on each item listed plus the actual cost charged for a Class I-O legal advertisement.
Any person whose taxes were delinquent on May first may have his name removed from the delinquent lists prior to the time the same is delivered to the newspapers for publication by paying to the sheriff the full amount of the taxes and costs owed by such person at the date of such redemption. The sheriff shall collect a charge of only three dollars if redemption is made before the list is delivered for publication. Costs collected by the sheriff hereunder which are not expended for publication shall be paid into
the general county fund.

NOTE: The purpose of this bill is to

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