Bill Text: WV HB2249 | 2016 | Regular Session | Introduced
Bill Title: Requiring the assessor of each county to, within three months of a deed filing in the county clerk's office of each county, prepare a new property tax ticket
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-01-13 - To House Political Subdivisions [HB2249 Detail]
Download: West_Virginia-2016-HB2249-Introduced.html
West Virginia Legislature
2016 Regular Session
Introduced
House Bill 2249
2015 Carryover
(By Delegate Rodighiero)
[Introduced January 13, 2016; referred to the
Committee on Political Subdivisions then the Judiciary.]
A BILL to amend and reenact §11-3-2 of the Code of West Virginia, 1931, as amended, relating to requiring the assessor of each county to, within three months of a deed filing in the county clerk=s office of each county, prepare a new property tax ticket and cause the tax ticket to be mailed from the county sheriff=s office.
Be it enacted by the Legislature of West Virginia:
That §11-3-2 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-2. Canvass by assessor; lists of property.
On July 1, in each year, the assessors and
their deputies shall begin the work of assessment in their respective counties,
and shall, from that date, diligently and continuously pursue with all
reasonable dispatch, their work of assessment until the same is completed. Provided,
That However, the assessor and his or her deputies shall
finish their work of assessment and complete the land and personal property
books not later than January 30. Beginning on July 1, as aforesaid, the
assessor or a deputy shall obtain from every person in the county who is liable
to assessment, a full and correct description of all of the personal property
of which he or she was the owner on July 1 of the current year, fixing
what he or she deems to be the true and actual value of each item of
personal property for the guidance of the assessor, who shall finally settle
and determine the actual value of each item of such property by the rule
prescribed in section one of this article. The assessor or a deputy shall also
obtain from such person separate, full and true statements, in like manner, and
upon forms to be furnished him or her, distinctly setting forth in each
a correct description of all property, real and personal, held, possessed or
controlled by him or her as executor, administrator, guardian, trustee,
receiver, agent, partner, attorney, president or accounting officer of a
corporation, consignee, broker, or in any representative or fiduciary
character; and he or she shall fix what he or she deems the true
and actual value thereof to each item of such property, which valuation shall
be subject to revision and change by the assessor in like manner as property
owned by such person in his or her own right. Provided,
That However, no person shall be compelled to furnish the list
mentioned in this section sooner than July 10 of the current year.
The assessor shall perform such other
duties while making his or her assessment as may be required of him
by law.
Notwithstanding any other provision in this code to the contrary, the assessor of each county shall, within three months of a deed being filed in the applicable county clerk=s office, prepare a new property tax ticket and cause the tax ticket to be mailed from the county sheriff=s office to the new property owner.
NOTE: This bill requires the assessor of each county to, within three months of a deed filing in the county clerk=s office of each county, prepare a new property tax ticket and cause the tax ticket to be mailed, from the county sheriff=s office, to the new property owner to avoid any lapse in which the new property owner may otherwise incur in paying their property taxes.
Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
