HB3141 HFA BLAIR 2-26
Delegates Blair, Border and Armstead move to amend the bill on
page 1, after the enacting clause, by striking the remainder of the
bill and inserting in lieu thereof the following:
"That
§11-3-5
of the Code of West Virginia, 1931, as amended,
be amended and reenacted; and that §17A-3-3 of the said code be
amended and reenacted, all to read as follows:
"TAXATION.
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-5. Correction of previous property books; entry of omitted
property.
The assessor, in making out the land and personal property
books, shall correct any and every mistake he or she shall discover
discovers in the books for any previous year.
When the assessor shall ascertain ascertains that any real or
personal property in his or her county liable to taxation, other
than that mentioned in the next succeeding paragraph, has been
omitted from the land or personal property books for a period of
less than five years, he or she shall make an entry thereof of the
property in the proper book of the year in which the omission was
discovered and assess the same, according to the rule prescribed in
section one of this article, and shall charge the same with all
taxes chargeable against it at the rate of levy for the year or
years the same was omitted, together with interest thereon at the rate of six percent per annum for the years the same was omitted
from the books: Provided, That if the taxpayer, including any
person, firm or corporation, and excluding public service
corporations, requires proof of payment of personal property taxes
pursuant to section three-a, article three, chapter seventeen-a of
this code, then the taxpayer shall file a listing of all personal
property owned on the assessment date preceding the tax year or
years for which proof must be shown. The assessor shall then
create a supplemental assessment for the year or years required for
proof of payment for all personal property taxes provided on the
listing and present the supplemental assessment to the sheriff who
shall apply the levy rate or rates for the year or years so
assessed and prepare a tax bill and collect the taxes together with
interest thereon at the rate of six percent per annum for the years
the same was omitted from the books and any penalties included
thereon: Provided, however, That any person who has been a
resident of the state less than one year prior to the assessment
date shall is not be required to pay any interest or penalty.
And when the assessor shall ascertain ascertains that any
notes, bonds, bills and accounts receivable, stocks and other
intangible personal property in his or her county liable to
taxation has been omitted from the personal property books for a
period of five years or less after the thirty-first day of
December, one thousand nine hundred thirty-two, he or she shall make entry thereof of the property in the personal property book of
the year in which the omission was discovered and assess the same
at its true and actual value, according to the rule prescribed in
section one of this article, and shall charge the same with all
taxes chargeable against it after the year last aforesaid at the
rate of levy for the year or years the same was omitted after the
year aforesaid, together with interest thereon at the rate of six
percent per annum for the years the same was omitted from the
books.
Any assessor failing to make an entry as in this section
provided, when discovered by him or her or called to his or her
attention by any taxpayer interested therein, shall forfeit one
hundred dollars.
CHAPTER 17A.
MOTOR VEHICLE ADMINISTRATION REGISTRATION, CERTIFICATE OF TITLE,
AND ANTITHEFT PROVISIONS.
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.
§17A-3-3a. Payment of personal property taxes and emergency
ambulance fees prerequisite to registration or
renewal; duties of assessors; schedule of
automobile values.
(a) Certificates of registration and renewal of registration
of any vehicle or registration plates for any vehicle may not be issued or furnished by the Division of Motor Vehicles, or any other
officer charged with the duty, unless the applicant for the
certificate or registration plate, except an applicant exempt from
payment of registration fees under section eight, article ten of
this chapter, has furnished the receipt provided in this section or
the division has received verification by electronic means to show
full payment of:
(1) The personal property taxes for the current calender year
or the calendar year which immediately precedes the calendar year
in which application is made on all vehicles which were registered
with the Division of Motor Vehicles in the applicant`s name on the
tax day for the former calendar year; and
(2) All emergency ambulance fees owed pursuant to section
seventeen, article fifteen, chapter seven of this code at the time
the receipt is prepared, except for any of the fees that are not
yet past due: Provided, That any county which does not impose
emergency ambulance fees or which chooses not to show emergency
ambulance fees on the personal property tax receipt may issue a
receipt without complying with this subdivision and the
Commissioner of Motor Vehicles may issue or renew registration
without regard to such fees.
The division shall, upon request of an applicant applying to the
division in person, obtain verification required in this
subsection, if the information is available upon a website of the county where the required information is located.
(b) If the applicant contends that any registered vehicle was
not subject to personal property taxation for that year or that he
or she does not owe any emergency ambulance fees if a receipt for
fees are required by the county, he or she shall furnish the
information and evidence as the Commissioner of Motor Vehicles may
require to substantiate his or her contention.
(c) The assessor shall require any person having a duty to
make a return of property for taxation to him or her to furnish
information identifying each vehicle subject to the registration
provisions of this chapter. When the property taxes on any vehicle
have been paid, the officer to whom the payment was made shall
deliver to the person paying the taxes a written or printed receipt
for the payment and shall retain for his or her records a duplicate
of the receipt. It is the duty of the assessor and sheriff,
respectively, to see that the assessment records and the receipts
contain information adequately identifying the vehicle as
registered under the provisions of this chapter. The officer
receiving payment shall sign each receipt in his or her own
handwriting.
(d) Each receipt given to a taxpayer for payment of personal
property taxes on a vehicle may indicate on the receipt whether the
taxpayer has paid all emergency ambulance fees owed pursuant to
section seventeen, article fifteen, chapter seven of this code at the time the receipt is prepared, except for any of the fees that
are not yet past due: Provided, That each county shall include on
the same notice of personal property taxes due the additional
amount due for all emergency ambulance fees.
(e) The State Tax Commissioner shall annually compile a
schedule of automobile values based on the lowest values shown in
a nationally accepted used car guide. The State Tax Commissioner
shall furnish the schedule to each assessor and it shall be used by
him or her as a guide in placing the assessed values on all
automobiles in his or her county.