Bill > SB588

This bill modifies existing West Virginia law regarding the payment of property taxes by individuals with partial interests in a property. Previously, a co-owner or someone with a lien on the land could pay the entire tax bill, but this bill clarifies that they can only pay the whole bill, not just a portion of it. It also allows a co-owner whose interest is assessed separately to pay taxes only on their own share, or on their share plus any other co-owners' shares. If a co-owner wants to pay taxes on an interest that was part of a larger group assessment, they must first get the assessment split by the assessor and provide a certificate to the sheriff, who will then update tax records and bills. The bill removes provisions that allowed a person paying taxes on another's interest to gain a lien on that interest, requiring them to file a written claim with the county clerk within thirty days of payment to preserve such a lien.

Justice

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=588&year=2026&sessiontype=RS&btype=bill