(b) At the same time as the head tax is assessed, the assessor and the assessor's deputies shall, on the forms prescribed under section four, 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.
(c) In addition to the assessment and registration above provided for, whenever a dog 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 shall, within ten days after the acquisition or maturation, register the said dog with the assessor, and pay the head tax thereon unless the prior owner, keeper or harborer paid the head tax.
(d) 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 June 30 of that fiscal year, or until reissued by the assessor or the assessor's deputy in the regular performance of his or her duties, but in no case shall previous registration tags be valid after September 30 of the next ensuing fiscal year.
(e) The assessor collecting the head tax on dogs shall be
allowed a commission of ten percent upon all such taxes collected
by the assessor 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 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 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: WV Code updated with legislation passed through the 2016 Regular Session
The West Virginia Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.