W. Va. Code R. § 110-12D-11

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

Section 110-12D-11 - Identification of Delinquent Taxpayers by County Sheriff; Notice to Taxpayer; Notice to Tax Commissioner

11.1. The county sheriff is required, by W. Va. Code § 11A-2-11, to annually prepare, by tax district, and alphabetically, by taxpayer name, a list of personal property taxes that are delinquent as of April 30^th each calendar year. The sheriff must also separately identify persons that may be subject to the provisions of this rule and, by September 15^th, notify those persons, by certified mail of the following:

11.1.1. That the person's respective personal property taxes are delinquent;

11.1.2. The amount of delinquent personal property taxes due, including separately stated accrued interest, penalties and all fees;

11.1.3. The property tax year for which the delinquent taxes are owed;

11.1.4. The personal property for which the delinquent taxes are owed;

11.1.5. The actions to be taken if the full amount of delinquent personal property taxes are not paid or exonerated by September 30^th of the calendar year in which the notice is mailed;

11.1.6. That sheriff may elect to accept only certified funds in payment of the delinquent personal property taxes; and

11.1.7. That current personal property taxes shall not be received by the sheriff until any delinquent ad valorem property taxes for the prior tax year are paid in full.

11.1.8. Additionally, the sheriff's certified letter shall, at a minimum, include the following statement:

"If you fail to pay the full amount of your delinquent personal property taxes, or those delinquent personal property taxes are not exonerated, on or before September 30, 20__, the ______ County Sheriff will notify the West Virginia Tax Commissioner that your West Virginia business registration certificate is to be suspended or not renewed or reissued until the delinquent tax liability is paid in full or exonerated. The conduct of any business activity in West Virginia without having a current business registration certificate, or after a business registration certificate has been suspended or canceled, is illegal and subject to prosecution. If your business registration certificate is suspended, canceled or not renewed or reissued by the West Virginia Tax Commissioner for failure to pay personal property taxes, you will be charged a processing fee of $50 by the Tax Commissioner for reinstatement or renewal of your business registration certificate. This amount is in addition to the delinquent tax owed, as well as any interest and penalties imposed upon your delinquent personal property tax bill by this Office."

11.2. The sheriff may impose a fee on the delinquent taxpayer not to exceed $10.00 for the preparation and mailing of the certified letter authorized in this section.

11.3. Commencing with ad valorem property tax year 2005, the sheriff shall provide to the Tax Commissioner, in the electronic format prescribed by the Tax Commissioner, a listing by tax year of those persons that may be subject to the procedures provided in this rule because they each have, for the tax year in issue, delinquent personal property taxes in the minimum amount of $100.00. However, if a sheriff does not have a data processing system available that can provide the required listing in the electronic format prescribed by the Tax Commissioner and there are no more than 50 taxpayers with delinquent business personal property taxes, the required listing may be filed on paper in the format specified by the Tax Commissioner. The sheriff shall provide the listing for each tax year, commencing with October 15, 2006, for the 2005 tax year and shall thereafter provide a monthly listing continuing for each succeeding month until the delinquent personal property taxes are paid or exonerated. The procedure provided in this rule shall not apply to any tax year prior to tax year 2005, except that the provisions of W. Va. Code § 11A-1-7 apply to delinquent property taxes owed for tax years preceding calendar year 2005.

11.4. The listing shall include for each person listed:

11.4.1. The person's name;

11.4.2. The person's last known mailing address;

11.4.3. The person's federal employer identification number (F.E.I.N.) or other identification number acceptable to the Tax Commissioner;

11.4.4. If different from the mailing address, the business address, or businesses addresses if the person has more than one business location or business address in the county;

11.4.5. The property tax year for which the personal property taxes are delinquent on business personal property;

11.4.6. The amount of delinquent personal property taxes, interest and penalties; and

11.4.7. A listing of the business personal property for which delinquent property taxes are owed.

11.5. The person's name shall be removed from the list when that person's delinquent property taxes are paid or exonerated. The sheriff shall notify the Tax Commissioner, by the electronic format prescribed by the Tax Commissioner, except as provided in this subsection, when a person's delinquent property taxes have been paid or exonerated:

11.5.1. The notification required by subsection 11.3 of this section shall be provided by the sheriff every Friday unless that day is a legal holiday in this State. When Friday is a legal holiday in this State, notification shall be provided on the next day that is not a Saturday, Sunday, or legal holiday in this State.

11.5.2. The notification required by subsection 11.3 of this section shall include the names of each person who paid delinquent personal property taxes or whose delinquent personal property taxes were exonerated during the reporting period ending at the close of business on the immediately preceding Wednesday and any additional information required by the Tax Commissioner.

11.5.3. If a person who owed delinquent personal property taxes has more than one business location in the county, the sheriff shall indicate the location or locations for which the delinquent personal property taxes have been paid or exonerated as well as the location or locations for which delinquent personal property are still owed by that person.

11.5.4. Exception to electronic notification. -- If a sheriff does not have available a data processing system that can provide the required listing in the electronic format prescribed by the Tax Commissioner and there are no more than 50 taxpayers with delinquent business personal property taxes, the required listing may be filed on paper in the format specified by the Tax Commissioner.

W. Va. Code R. § 110-12D-11