Bill Text: WV SB623 | 2019 | Regular Session | Introduced
Bill Title: Relating to placement of legal advertisements
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-02-15 - To Finance [SB623 Detail]
Download: West_Virginia-2019-SB623-Introduced.html
WEST virginia legislature
2019 regular session
Introduced
Senate Bill 623
By Senator Blair
[Introduced February
15, 2019; Referred
to the Committee on Finance]
A BILL to amend and reenact §11A-1-8 of the Code of West Virginia, 1931, as amended; to amend and reenact §11A-2-10a and §11A-2-13 of said code; to amend and reenact §11A-3-2 of said code; and to amend and reenact §59-3-1, §59-3-2, §59-3-3, and §59-3-9 of said code, all relating to the placement of legal advertisements in qualified newspapers; providing for notices of taxes due by electronic means; providing for a program for notifications of taxes and delinquent taxes due; prohibiting additional fees; providing for effective dates; requiring a report from the Tax Commissioner to expand the electronic notification to other entities required to publish legal advertisements; providing for rulemaking; providing for emergency rulemaking; making technical corrections; allowing qualified newspapers to publish legal notices on their online edition; requiring all newspapers to have an online edition by July 1, 2021; modifying rates for legal publications to allow for publication online; requiring newspapers report specified data to the Secretary of State; and defining terms.
Be it enacted by the Legislature of West Virginia:
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-8. Notice of time and place for payment; mailing of tax tickets.
(a) The sheriff may give
notice by posting at not less than six public places in each magisterial
district, and for at least 10 days before the time appointed, that
between July 15, and the thirty-first day of August 31 he or she will
attend at one or more of the most public and convenient places in each
district, such places to will be specified in the notice will be
available for the purpose of receiving taxes due by the people residing or
paying taxes in such district at a convenient place as listed in the notice.
The notice shall also state that those who pay the first installment of their
taxes on or before September 1, will be entitled to a discount of two and
one-half percent. Like notice may be given that between January 15, and the
twenty-eighth day of February 28, he or she will again appear in
each district for the collection of taxes, and that those who pay their second
installment on or before March 1 will be entitled to the same discount. Failure
of the sheriff to post such lists shall not impair the right to collect such
taxes, the right to collect any interest or penalty imposed as a result of the
failure to pay such taxes or the methods of enforcing the payment of such
taxes, interest or penalty. Effective July 1, 2019,
this notice is required to provide taxpayers with notice that effective July 1,
2021, information regarding taxes due shall be provided via electronic means as
set forth in subsection (j) of this section.
(b) The county commission of any county may order that
the above notice as set forth in subsection (a) of this section
shall also be given by advertisement. Such an order, once entered, shall
continue in effect until rescinded by the county commission. Upon entry of such
order, the sheriff shall, besides posting as required above in
subsection (a), publish the proper notice as a Class II legal advertisement
in compliance with the provisions of §59-3-1 et seq. of this
code, and the publication area for such publication shall be the county. Such
notice shall be so published within 14 consecutive days next preceding July 15,
or January 15, as the case may be. For every failure so to advertise, the
sheriff shall forfeit $100. Effective July 1, 2019, this order and the
publication as required by this subsection shall also provide taxpayers with
notice that effective July 1, 2021, information regarding taxes due shall be
provided via electronic means as set forth in subsection (j) of this section.
(c) Notwithstanding the foregoing provisions of
subsections (a) and (b) of this section, the sheriff shall send to every
person owing real or personal property taxes a copy of such taxpayers annual
tax ticket or tickets showing what tax is due and how such tax may be paid.
Such copy shall be sent to the last known address of such taxpayer by first
class United States mail.
(d) Failure of the sheriff to send or failure of the taxpayer to receive such copy shall not impair the right to collect such taxes, the right to collect any interest or penalty imposed as a result of the failure to pay such taxes or the method of enforcing the payment of such taxes, interest or penalty.
(e) At such time as the sheriff prepares the delinquent
list for real property, he or she shall compare such list with a copy of
the landbooks most recently delivered by the assessor to the board of review
and equalization pursuant to §11-3-19 of this code. The assessor shall
make a copy of said the landbooks available to the sheriff. If
property on the delinquent list should appear as a transfer on said the
landbooks with the delinquent owner as the transferor, the sheriff shall send
to the transferee at his or her last known address by first class United
States mail a copy of the annual tax ticket or tickets showing what taxes are
due upon the real property of such transferee and how they may be paid as
prescribed in this section.
(f) Failure of the sheriff to send or failure of the taxpayer to receive such copy shall not impair the right to collect such taxes, the right to collect any interest or penalty imposed as a result of the failure to pay such taxes or the method of enforcing the payment of such taxes, interest or penalty.
(b) (g) In addition to the notice of real or
property taxes owed, provided in this section, the county commission of any
county may order that the sheriff include in the mailing notice of any
taxes or other fees owed to the county or a municipality in the county.
(c) (h) (1) The sheriff may accept credit cards in
payment of any of the taxes, interest or penalty described in this section. The
type of credit card accepted shall be at the discretion of the sheriff.
(2) The sheriff may set a fee to be added to each credit card transaction equal to the charge paid by the state, county, sheriff or taxpayer for the use of the credit card by the taxpayer. Except for fees imposed pursuant to this subdivision, no other fees for the use of a credit card may be imposed upon the taxpayer.
(3) Except as provided in subsection (a) of this section, in no event shall the sheriff discount or otherwise reduce the tax liability of a taxpayer who has elected to use a credit card for the payment of the tax liability.
(d) (i) (1) The Tax Commissioner may promulgate
legislative rules to provide for the payment of tax liability by installment
payments other than those prescribed in subsection (a) of this section.
(2) The Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of §29A-3-1 et seq. of this code to provide for the operation and procedure for implementing the notice by electronic means as set forth in subsection (j) of this section.
(3) The Tax Commissioner may promulgate emergency rules pursuant to the provisions of §29A-3-15 to effectuate the provisions of this section.
(4) These rules shall provide, at a minimum:
(A) A registration or application process;
(B) A means of notifying taxpayers of receiving notice via electronic means;
(C) The length of time before renewal is required;
(D) A means of notifying the Tax Commissioner of change of phone number or email address or other means of electronic communication; and
(E) Any other provisions necessary to effectuate the provisions of this article.
(j) (1) The Tax Commissioner is required to prepare a written plan for expanding the system of electronic notification to include electronic notifications for legal advertisements for municipal, county, and state government as set forth in §59-3-1 et seq. of this code;
(2) This report is required to be submitted to the Legislature by December 31, 2022.
(k) Effective July 1, 2021, taxpayers shall receive notice of taxes due pursuant to this subsection via an electronic format generated from the Tax Commissioner and the sheriff is no longer required to send the notice as set forth in subsections (c) and (e) of this section. A taxpayer shall be notified electronically of the amount of the tax that is due, how such tax may be paid, the location of the payment as stated in the order provided in subsection (a) of this section, and any other information deemed necessary by the Tax Commissioner. Neither the sheriff or the county commission may charge a taxpayer an additional fee for the use of this service.
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-10a. Notice of delinquency.
(a) On or after April 1 of each year, the sheriff may prepare and publish a notice stating in effect that the taxes assessed for the previous year have become delinquent, and that unless paid by April 13, will be included for publication in the forthcoming delinquent lists, which notice, if published, shall be published as a Class II-O legal advertisement in compliance with the provisions of §59-3-1 et seq. of this code, and the publication area for such publication shall be the county. This notice is required to provide taxpayers with notice that effective July 1, 2021, information regarding taxes due shall be provided via electronic means as set forth in subsection (b) of this section.
(2) The Tax Commissioner may promulgate emergency rules pursuant to the provisions of §29A-3-15 to effectuate the provisions of this section.
(3) These rules shall provide, at a minimum:
(A) A registration or application process;
(B) A means of notifying taxpayers of receiving notice via electronic means;
(C) The length of time before renewal is required;
(D) A means of notifying the Tax Commissioner of change of phone number or email address or other means of electronic communication; and
(E) Any other provisions necessary to effectuate the provisions of this article.
(c) (1) The Tax Commissioner is required to prepare a written plan for expanding the system of electronic notification to include electronic notifications for legal advertisements for municipal, county and state government as set forth in §59-3-1 et seq. of this code;
(2) This report is required to be submitted to the Legislature by December 31, 2022.
§11A-2-13. Publication and posting of delinquent tax lists.
(a) A copy of each of the delinquent lists shall be posted at the front door of the courthouse of the county at least two weeks before the session of the county commission at which they are to be presented for examination. At the same time a copy of each list shall be published as a Class I-O legal advertisement in compliance with the provisions of §59-3-1 et seg. of this code, and the publication area for such publication shall be the county. Only the aggregate amount of the taxes owed by each person need be published. To cover the costs of preparing, publishing, and posting the delinquent lists, a charge of $20 shall be added to the taxes and interest already due on each item listed.
(b) Any person whose taxes were delinquent on May 1 may have his or her name removed from the delinquent lists prior to the time the same is delivered to the newspapers for publication by paying to the sheriff the full amount of the taxes and costs owed by such person at the date of such redemption. The sheriff shall collect a charge of only $3 if redemption is made before the list is delivered for publication. Costs collected by the sheriff hereunder which are not expended for publication shall be paid into the general county fund.
(c) Effective July 1, 2019, the posting as required by this subsection shall also provide taxpayers with notice that effective July 1, 2021, information regarding taxes due shall be provided via electronic means as set forth in subsection (j) of this section.
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.
§11A-3-2. Second publication of list of delinquent real estate; notice.
(a) On or before September
10, of each year, the sheriff shall prepare a second list of delinquent lands,
which shall include all real estate in his or her county remaining delinquent as
of first day of September 1, together with a notice of sale, in form or
effect as follows:
“Notice is hereby given that tax liens for the following described tracts or lots of land or undivided interests therein in the County of ________________ which are delinquent for the nonpayment of taxes for the year (or years) 20____, will be offered for sale by the undersigned sheriff (or collector) at public auction at the front door of the courthouse of the county, between the hours of nine in the morning and four in the afternoon, on the _____ day of _________________, 20____.
Tax liens on each unredeemed tract or lot, or each unredeemed part thereof or undivided interest therein, will be sold at public auction to the highest bidder in an amount which shall not be less than the taxes, interest and charges which shall be due thereon to the date of sale, as set forth in the following table:
|
Name of person charged with taxes |
Quantity of land |
Local description |
Total amount of taxes, interest and charges due to date of sale |
|
|
|
|
|
Any of the aforesaid tracts or lots, or part thereof or an undivided interest therein, may be redeemed by the payment to the undersigned sheriff (or collector) before sale, of the total amount of taxes, interest and charges due thereon up to the date of redemption. Payment received within 14 business days prior to the date of sale must be paid by cashier check, money order, certified check or United States currency. Payment must be received in the tax office by the close of business on the last business day prior to the sale.
Given under my hand this _____________ day of
_____________________, 20_____.
__________________________
Sheriff (or collector).”
The sheriff shall publish the list and notice prior to the sale date fixed in the notice as a Class III-0 legal advertisement in compliance with the provisions of §59-3-1 et seq of this code, and the publication area for such publication shall be the county.
(b) In addition to such publication, no less than 30 days prior to the sale, the sheriff shall send a notice of the delinquency and the date of sale by certified mail: (1) To the last known address of each person listed in the land books whose taxes are delinquent; (2) to each person having a lien on real property upon which the taxes are due as disclosed by a statement filed with the sheriff pursuant to the provisions of section three of this article; (3) to each other person with an interest in the property or with a fiduciary relationship to a person with an interest in the property who has in writing delivered to the sheriff on a form prescribed by the Tax Commissioner a request for such notice of delinquency; and (4) in the case of property which includes a mineral interest but does not include an interest in the surface other than an interest for the purpose of developing the minerals, to each person who has in writing delivered to the sheriff, on a form prescribed by the Tax Commissioner, a request for such notice which identifies the person as an owner of an interest in the surface of real property that is included in the boundaries of such property: Provided, That in a case where one owner owns more than one parcel of real property upon which taxes are delinquent, the sheriff may, at his or her option, mail separate notices to the owner and each lienholder for each parcel or may prepare and mail to the owner and each lienholder a single notice which pertains to all such delinquent parcels. If the sheriff elects to mail only one notice, that notice shall set forth a legally sufficient description of all parcels of property on which taxes are delinquent. In no event shall failure to receive the mailed notice by the landowner or lienholder affect the validity of the title of the property conveyed if it is conveyed pursuant to section 27 or 59 of this article.
(c) (1) To cover the cost of preparing and publishing the second delinquent list, a charge of $25 shall be added to the taxes, interest and charges already due on each item and all such charges shall be stated in the list as a part of the total amount due.
(2) To cover the cost of preparing and mailing notice to the landowner, lienholder or any other person entitled thereto pursuant to this section, a charge of $10 per addressee shall be added to the taxes, interest and charges already due on each item and all such charges shall be stated in the list as a part of the total amount due.
(d) Any person whose taxes were delinquent on September 1, may have his or her name removed from the delinquent list prior to the time the same is delivered to the newspapers for publication by paying to the sheriff the full amount of taxes and costs owed by the person at the date of such redemption. In such case, the sheriff shall include but $3 of the costs provided in this section in making such redemption. Costs collected by the sheriff hereunder which are not expended for publication and mailing shall be paid into the General County Fund.
(e) Effective July 1, 2021, taxpayers shall receive notice of delinquent taxes due pursuant to this section via an electronic message generated by the Tax Commissioner. Taxpayers should be notified in the electronic message of the amount of the delinquent tax that is due, how such tax may be paid, the location of the payment, and any other information deemed necessary by the Tax Commissioner. Neither the sheriff or the county commission may charge a taxpayer an additional fee for the use of this service.
(f) (1) The Tax Commissioner shall propose rules for legislative approval pursuant to the provisions of §29A-3-1 et seq. of this code to provide for the operation and procedure for implementing the notice by electronic means as set forth in subsection (e) of this section.
(2) The Tax Commissioner may promulgate emergency rules pursuant to the provisions of §29A-3-15 to effectuate the provisions of this section.
(3) These rules shall provide, at a minimum:
(A) A registration or application process;
(B) A means of notifying taxpayers of receiving notice via electronic means;
(C) The length of time before renewal is required;
(D) A means of notifying the Tax Commissioner of change of phone number or email address or other means of electronic communication; and
(E) Any other provisions necessary to effectuate the provisions of this article.
(d) (1) The Tax Commissioner is required to prepare a written plan for expanding the system of electronic notification to include electronic notifications for legal advertisements for municipal, county and state government as set forth in §59-3-1 et seq. of this code;
(2) This report is required to be submitted to the Legislature by December 31, 2022.
CHAPTER 59. FEES, ALLOWANCES AND COSTS; NEWSPAPERS; LEGAL ADVERTISEMENTS.
ARTICLE 3. NEWSPAPERS AND LEGAL ADVERTISEMENTS.
§59-3-1. Definitions and general provisions.
(a) As used in this article, elsewhere in this code or in any other provision of law:
(1) “Legal advertisement” means any notice, advertisement, statement, information or other matter required by law or court to be published. Effective July 1, 2021, a “legal advertisement” may be made on the online version of a newspaper as provided in this article.
(2) “Publication area” means the area or areas for which a legal advertisement is required by law or court to be made.
(3) “Once a week for two successive weeks” means two publications of a legal advertisement in a qualified newspaper, or on the internet as provided in this article, occurring within a period of 14 consecutive days with at least an interval of six full days within the period between the date of the first publication and the date of the second publication.
(4) “Once a week for three successive weeks” means three publications of a legal advertisement in a qualified newspaper, or on the internet as provided in this article, occurring within a period of 21 consecutive days with at least an interval of six full days within the period between the date of the first publication and the date of the second publication and with at least an interval of six full days within the period between the date of the second publication and the date of the third publication.
(5) “Publication date” means the date on which a notice is placed in a qualified newspaper is first placed in circulation or when the notice is first placed on the online version of a newspaper.
(6) “General circulation” means not only a newspaper meeting the other qualifications specified in subsection (b) of this section and circulated among and of interest to the general public in the area in which it circulates, but also a newspaper meeting said other qualifications, the actual circulation of which throughout the publication area is large enough to give basis for a reasonable belief that publication of a legal advertisement in the newspaper will give effective notice to the residents of the publication area. Effective July 1, 2021, “general circulation” shall also mean placement of a legal advertisement on the online version of a newspaper.
(b) Wherever the term “qualified
newspaper” or “qualified newspapers” is used in this article, or the term “newspaper”
or “newspapers” is used elsewhere in this code or in any other provision of law
in connection with a legal advertisement as herein defined in this
section, the terms shall be taken to mean only a newspaper or newspapers
as the case may be, published (unless otherwise expressly provided) in
the State of West Virginia and which meet the following qualifications:
(1) Any newspaper shall be of regular issue and must have a bona fide, general circulation in the publication area. A newspaper is considered to be of regular issue if it is published regularly, as frequently as once a week, for at least 50 weeks during the calendar year as prescribed by its mailing permit; and has been published for at least one year immediately preceding the date on which the legal advertisement is delivered to the newspaper for publication. A newspaper is considered to be of bona fide, general circulation in the publication area if it meets the definition of “general circulation” as defined in this section and is circulated to the general public at a definite price or consideration, is posted online, including all public notice and legal advertisements, and provides the reader the opportunity to sign up for automatic delivery of notice of legal advertisements through alternative electronic means;
(2) Any newspaper shall bear a title or name, consist of not less than four pages without a cover, and be a newspaper to which the general public resorts for passing events of a political, religious, commercial and social nature, and for current happenings, announcements, miscellaneous reading matters, advertisements and other notices; or
(c) Notwithstanding any other provision of this code or law to the contrary, a qualified newspaper shall for all purposes be considered to be published where it is first placed in circulation.
§59-3-2. Classification of legal advertisements; designation of newspapers; frequency of publication; posting; manner of publishing.
(a) A Class I legal advertisement shall be published one time, a Class II legal advertisement shall be published once a week for two successive weeks and a Class III legal advertisement shall be published once a week for three successive weeks in a qualified newspaper published in the publication area; or if there is no qualified newspaper published in the publication area or if no qualified newspaper published in the publication area will publish the legal advertisement at the rates specified in section three of this article, the legal advertisement shall be published in a qualified newspaper published outside the publication area; or if no qualified newspaper is published outside the publication area or if no qualified newspaper published outside the publication area will publish the legal advertisement at the rates specified in section three of this article, the legal advertisement shall be posted in at least three public places in the publication area, one of which postings shall be in the county courthouse, at or near the front door of the county courthouse, if a county courthouse is located in the publication area and one of which postings shall be in the municipal office building or municipal office or offices, at or near the front door thereof, if the publication area is a municipality.
(b) A Class I-0 legal advertisement shall be published one time, a Class II-0 legal advertisement shall be published once a week for two successive weeks, and a Class III-0 legal advertisement shall be published once a week for three successive weeks, in two qualified newspapers of opposite politics published in the publication area; or if two qualified newspapers of opposite politics are not published in the publication area or if two qualified newspapers of opposite politics published in the publication area will not publish the legal advertisement at the rates specified in section three of this article, the legal advertisement shall be published in one qualified newspaper published in the publication area; or if there is no qualified newspaper published in the publication area or if no qualified newspaper published in the publication area will publish the legal advertisement at the rates specified in section three of this article, the legal advertisement shall be published in one qualified newspaper published outside the publication area; or if no qualified newspaper is published outside the publication area or if no qualified newspaper published outside the publication area will publish the legal advertisement at the rates specified in section three of this article, the legal advertisement shall be posted in at least three public places in the publication area, one of which postings shall be in the county courthouse, at or near the front door thereof, if a county courthouse is located in the publication area and one of which postings shall be in the municipal office building or municipal office or offices, at or near the front door thereof, if the publication area is a municipality.
(c) A legal advertisement may be published in a qualified newspaper published on any day of the week except Sunday.
(d) All legal advertisements shall be published together in continuous columns on one page of the newspaper publishing them under a general heading styled “Legal Advertisements”, unless the number or size of the legal advertisements requires the use of more than one page, in which event the legal advertisements shall be published as near as practicable in continuous columns on as many pages as necessary under the same heading as above required. Legal advertisements published on the online version of a newspaper shall be clearly labeled “Legal Advertisement” and shall be in an easily readable and accessible location in the online version of the newspaper.
(e) Pursuant to the provisions of the article, publication on an online version of a newspaper as provided in this article shall be maintained pursuant to the time restrictions set forth in this section.
§59-3-3. Rates for legal advertisements; computation; filing affidavits with Secretary of State.
(a) The rates which a publisher or proprietor of a qualified newspaper in West Virginia may charge and receive for a single or first publication of any legal advertisement set solid depends on the bona fide circulation of the newspaper, as follows:
(1) Four cents per word if the qualified newspaper has a bona fide circulation of less than 1,000, except as provided in subdivision (1), subsection (a) of this section;
(2) Eight and one-half cents per word if the qualified newspaper has a bona fide circulation of 1,000 to 5,000;
(3) Nine cents per word if the qualified newspaper has a bona fide circulation of more than 5,000 but less than 10,000;
(4) Ten cents per word if the qualified newspaper has a bona fide circulation of more than 10,000 and less than 30,000; or
(5) Eleven cents per word if the qualified newspaper has a bona fide circulation of 30,000 or more: Provided, That on July 1, 2003 and on July 1, 2004 and on July 1, 2005 the allowable rate per word in each of the classifications of qualified newspapers with reference to circulation as set forth in this subsection shall, for each classification, increase 1¢ per word over the prior year's rate.
(b) In computing the number of words in a legal advertisement, not set solid, the basis is the size of type in which legal advertising is set by the qualified newspaper making the publication and shall be computed at the legal rate as though the matter were solid type, that is to say, on the basis of 84 words to the single column inch in six point type and 54 words to the single column inch in eight point type and any other size type in proportion.
(c) In determining the cost of a legal advertisement which is to appear more than once in the same qualified newspaper, the cost for the first publication shall be computed as specified in subsections (a) and (b) of this section and the cost of the second and each subsequent publication shall be 75 percent of the cost of the first publication computed as specified in subsections (a) and (b) of this section.
(d) The average bona fide circulation stated by each qualified newspaper in the statement filed by the newspaper with the United States post office department in October of each year, and effective July 1, 2021 with the additional number of paid online-only digital subscribers, shall control the rate of circulation classification of the qualified newspaper for the period commencing July 1, of each year until the last day of June of the following year. On or before November 1, of each year, the publisher or proprietor of each newspaper desiring to publish any legal advertisement during the ensuing one year time period commencing July 1, shall file with the Secretary of State an affidavit stating the average bona fide circulation of the newspaper during the preceding 12 month time period ending September 30, of each year and shall set forth sufficient facts in the affidavit to show whether the newspaper is a qualified newspaper. The average bona fide circulation stated in the affidavit by each qualified newspaper and effective July 1, 2021, with the additional number of paid online-only digital subscribers, shall control the rate circulation classification for the ensuing 12 month period commencing July 1. Any qualified newspaper for which the required affidavit and effective July 1, 2021, a notarized number of online-only digital subscribers and analytics is not filed on or before March 1 of any calendar year shall be conclusively presumed to have for the ensuing 12 month period commencing July 1, of such year a bona fide circulation of less than 1,000. At the time a publisher or proprietor of a qualified newspaper files an affidavit and effective July 1, 2021, a notarized number of online-only digital subscribers with the Secretary of State, as required by this subsection, the publisher or proprietor shall notify the clerk of the county commission and the Board of Education of the county in which the qualified newspaper is published of the circulation classification of the qualified newspaper and of the applicable rate for publishing legal advertisements in the qualified newspaper during the ensuing 12 month period commencing July 1. If the qualified newspaper is published in a municipality, the publisher or proprietor shall at the same time also furnish the same notification to the clerk or recorder of the municipality.
(e) In addition to the filing requirements set forth in subsection (d) of this section, on or before November 1 of each year, the publisher or proprietor of each newspaper desiring to publish any legal advertisement during the ensuing one year time period commencing July 1, shall also file with the Secretary of State a notarized number of online-only digital subscribers and an analytics report documenting the average overall online traffic and online legal advertising during the preceding 12 month period for the period ending September 30. This report is not required to be submitted until November 1, 2022.
(e) (f) The rate charged for political advertising
appearing in a newspaper at any time or times during the time period commencing
30 days prior to any primary or general election and ending the day following
the election may not exceed 105 percent of the lowest commercial rate charged
by the newspaper in which the political advertising appears.
(f) (g) Nothing contained in this section
prohibits qualified newspapers from charging less than the specified rates for
any legal advertisement or from charging usual and customary rates for
notarizing and producing additional copies of the affidavits and statements
required in section four of this article.
§59-3-9. Severability
Online newspapers.
If any provision of this
act or the application thereof to any person or circumstances is held
unconstitutional or invalid, such unconstitutionality or invalidity shall not
affect other provisions or applications of the act, and to this end, the
provisions of this act are declared to be severable
Effective July 1, 2021, all qualified newspapers as defined in this article shall have an online version. On and after that date all legal advertising as set forth in the article shall be published in the online version of a qualified newspaper. Nothing contained herein precludes a qualified newspaper from publishing an online version prior to that date and from publishing any legal advertising in the online version pursuant to the provisions of this article.
NOTE: The purpose of this bill is to require legal advertisements regarding taxes due or other legal advertisements be published in online newspapers; notice regarding taxes due or delinquent are to be sent electronically; and providing for rule-making authority with the Tax Commissioner to promulgate rules to effectuate provisions relating to online legal advertisements or electronic notice.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
