H. B. 3074
(By Delegate Miley)
[Originating in the Committee on Government Organization]
(March 17, 2009)
A BILL to amend and reenact §11-6-23 of the Code of West Virginia,
1931, as amended, relating to notice of delinquent taxes by
Be it enacted by the Legislature of West Virginia:
That §11-6-23 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 6. ASSESSMENT OF PUBLIC SERVICE BUSINESSES.
§11-6-23. Lien of taxes; notice; collection by suit.
The amount of taxes and levies assessed under this article
shall constitute a debt due the state,
county, district or
municipal corporation entitled thereto, and shall be a lien on all
property and assets of the taxpayer within the state.
The lien shall attach
December 31, following the
commencement of the assessment year, and shall be prior to all
other liens and charges.
The auditor shall, between May 1 and May 15 of each year,
prepare a list of the taxpayers delinquent in the payment of
taxes and levies, setting forth their respective addresses and
the amount of state, county, district and municipal taxes due from each, which
list shall be certified by the Auditor to the
Board of Public Works and filed in the office of the Secretary of
The Secretary of State shall preserve the list in his or
office, and a certificate from him or her
that any taxpayer
list is delinquent in the amount of taxes
assessed under this article shall be prima facie evidence thereof.
Within ten days after the filing of
Secretary of State shall give written notice of
delinquency by registered or certified
mail to each of
delinquent taxpayers at his or her,
or its, last known post-office
address; and upon the failure of any
delinquent taxpayer to
taxes within thirty days from the mailing of
it shall be the duty of
The Attorney General
enforce the collection of
taxes and levies, and for that
purpose he or she
may distrain upon any personal property of
delinquent taxpayer, or a sufficient amount thereof to satisfy
taxes, including accrued interest, penalties and costs.
The Attorney General may also enforce the lien created by
this section on the real estate of
delinquent taxpayer by
instituting a suit, or suits, in equity in the Circuit Court of
in the name of the state, in which such the
delinquent taxpayers shall be made defendants.
In the bill filed in
any such the
suit it shall be
sufficient to allege that the defendant or defendants have failed
to pay the taxes
and that each of them justly owes the
amount of property taxes, levies and penalties,
which amount shall be computed up to the first day of the month in
which the bill was filed.
plead that the Secretary of
State failed to give notice as prescribed by this section.
If, upon the hearing of
suit, it shall appear to
the court that any defendant has failed to pay
accrued penalties, the court shall enter a decree against
defendant for the amount due, and if the decree
within ten days,
the court shall enter a decree
directing a sale of the real estate subject to
lien, or so
as may be necessary to satisfy
including interest, penalties and costs.
When two or more taxpayers are included in one suit, the
court shall apportion the cost
among them as it may deem