ENGROSSED
Senate Bill No. 627
(By Senators Helmick and Minard)
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[Introduced February 17, 2006; referred to the Committee
on Finance.]
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A BILL to
amend and reenact §38-10C-2 of the Code of West Virginia,
1931, as amended, relating to tax liens; allowing facsimile
signatures while eliminating the requirement for notarization
of notices of tax liens and releases of tax liens when
facsimile signatures are used; and making technical changes to
the requirements of recordation and release of tax liens.
Be it enacted by the Legislature of West Virginia:
That §38-10C-2 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 10C. STATE AND LOCAL TAX LIENS.
§38-10C-2. Notices of liens of state, political subdivisions and
municipalities to be filed; indexes; release.
It shall be is the duty of the State Tax Commissioner, or the
proper officers of the political subdivisions of the state for such its subdivisions and of the proper officers of the municipalities
for the municipalities, having such liens, to file a written notice
thereof in the office of the clerk of the county court commission
of the county in which the property of the taxpayer against whom
such the lien is claimed, is situate, certifying stating in said
the notice what amount of money is owing to the State of West
Virginia, the political subdivision thereof or the municipality
therein, on account of said the lien from the taxpayer owing the
same; and the clerk of the county court commission of such the
county shall, upon the filing of such notice, index the same in the
judgment or tax lien docket in his or her office as a tax lien
against the said taxpayer in favor of the State of West Virginia,
the political subdivision thereof or the municipality therein.
Upon the satisfaction of such the lien, a properly acknowledged
release thereof for recordation shall be signed and delivered to
the taxpayer by the proper officer. The signature of the Tax
Commissioner or the Tax Commissioner's designee on the notice and
on the release may be either a properly acknowledged manual
signature, or a facsimile signature authenticated pursuant to the
filing of an affidavit and a manual signature with the Secretary of
State in the manner specified in section two, article fourteen,
chapter six of this code. The facsimile signature shall have the
same legal effect as the manual signature.
All acts or parts of acts inconsistent or in conflict herewith are hereby repealed.