W. Va. Code R. § 110-1B-3

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-1B-3 - Failure To List Property, Etc.; Collection Of Penalties And Forfeitures

3.1. In general. -- Any person whose duty it is to list any freehold interest in subsurface natural resources for the purpose of appraisal shall forfeit not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00) if such person shall have:

3.1.1. Refused to furnish a proper list,

3.1.2. Refused to list within the time required by law and within thirty (30) days after written demand therefore,

3.1.3. Refused to answer any question asked by the assessor or the tax commissioner,

3.1.4. Answered falsely any question asked by the assessor or the tax commissioner, or

3.1.5. Refused to deliver any other statement required by law.

3.2. Additional penalties. -- In addition to the foregoing statutory penalties, if such person shall have failed to properly file the return by April 15, 1985, a true list of all interests in natural resources which should be appraised:

3.2.1. The tax commissioner shall forthwith proceed to appraise the value of such interest or interests;

3.2.2. The person shall forfeit one percent (1%) of the value of the interest or interests not returned or otherwise taxed in this state; and

3.2.3. The person shall be denied all remedy provided by law for the correction of any appraisal made by the tax commissioner.

3.3. Apportionment of funds collected. -- The sheriff shall apportion among all taxing units entitled to the funds all funds collected: Provided, such apportionment shall be in proportion to the rates of taxation for each such levying unit for the year in which the judgment was obtained bears to the sum of the rates of all.

3.4. Lien preference. -- A judgment recovered under West Virginia Code '11-1A-25 and pursuant to article 2, chapter 11A of this code shall be a lien in preference to any other lien, from the time of service of notice, and it shall be a lien upon all real estate and person property of the defaulting taxpayer, regardless of when acquired.

W. Va. Code R. § 110-1B-3