This bill amends the Code of West Virginia, specifically section 11A-1-9, regarding the payment of taxes by co-owners or other interested parties in real estate. It allows 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 amount of taxes assessed. Co-owners whose interests are subject to separate assessment can pay taxes on their own interest or on the interests of their co-owners, but must first have any group assessment split and provide a certificate from the assessor to the sheriff.

The bill also removes provisions related to subrogation rights for individuals who pay taxes on another person's interest. Previously, such individuals could be subrogated to the state's lien on that interest, but they would lose this right unless they filed a claim within thirty days of payment. This deletion simplifies the process and limits the payment of taxes by co-owners or other interested parties, focusing on the individual responsibility of each owner regarding their tax obligations.

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