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WEST VIRGINIA CODE

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WVC 8-13-25

§8-13-25. Delinquent list preparation.

(a) The official designated to conduct publication of delinquent business and occupation taxes provided for by section twenty-four of this article shall prepare the delinquent list in a manner set forth in the ordinance, so long as it is consistent with the requirements and limitations set forth herein. The ordinance shall require the designated code official adopt policies and procedures designed to verify each delinquency prior to publication.

(b) The delinquent list may include the name of the delinquent taxpayer and the year(s) in which the delinquency arises.

(c) For each delinquent list published by the municipality, and prior to such publication, the official designated in the ordinance to oversee or conduct the publication shall take an oath, to be included in or attached to the delinquent list, certified by the city clerk or some other person duly authorized to administer oaths, in form and effect as follows:

“I, ______________________ (municipal official title) of _________________, do swear, to the best of my knowledge and belief, that the foregoing list of delinquent business and occupation taxes to be published on _______________, is complete and accurate, and, as of the date of this oath, that I have not received payment from any of the entities listed for the delinquent amounts included in the list.”

Note: WV Code updated with legislation passed through the 2016 Regular Session
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