This bill amends West Virginia Code ยง11A-1-9, which pertains to the payment of taxes by co-owners or other interested parties in real estate. The proposed changes allow any owner of real estate whose interest is not subject to separate assessment, or any person with a lien on the land, to pay the entire tax amount assessed. Additionally, co-owners whose interests are subject to separate assessment can pay taxes on their own interest or on the interests of their co-owners. The bill also requires that if a co-owner wishes to pay taxes on a portion of a group assessment, they must first have the assessment split and present a certificate to the sheriff.

The bill removes provisions that previously allowed individuals who pay taxes on another person's interest to be subrogated to the state's lien on that interest. It also eliminates the requirement for these individuals to file a claim with the county court within thirty days of payment to maintain their lien rights. Overall, the bill aims to streamline the process of tax payment for co-owners and other interested parties while limiting their ability to claim liens on behalf of others.

Statutes affected:
Introduced Version: 11A-1-9