The proposed bill aims to establish the "Taxpayer Accountability for Public Service Act" in West Virginia, which mandates that individuals seeking candidacy for public office must demonstrate compliance with personal property tax obligations. Specifically, candidates must submit a "certification of tax compliance" when filing their candidacy papers, confirming that all personal property taxes are paid or that they are enrolled in an approved payment plan. The election authority is tasked with verifying this compliance before certifying candidates for the ballot. If a candidate is found to have unpaid taxes and does not qualify for an exception, they will be removed from the ballot.

The bill outlines exceptions for candidates who have entered into a payment plan or have filed a good faith challenge to their tax assessment. Additionally, it includes provisions for enforcement, stating that candidates who knowingly provide false information regarding their tax status will be disqualified from running for public office for five years. The act is set to take effect immediately upon passage.

Statutes affected:
Introduced Version: 3-1D-1, 3-1D-2, 3-1D-3, 3-1D-4, 3-1D-5, 3-1D-6, 3-1D-7