This bill proposes the establishment of a State Tax Lien Registry in West Virginia, aimed at creating a uniform system for filing notices of tax liens enforced by the Tax Division. The new section, designated as 11-10-12a, outlines the purpose of the registry, which is to manage tax liens related to both real and personal property of taxpayers with unpaid final tax liabilities. The bill defines key terms such as "debtor," "final tax liability," and "registry," and mandates that the Tax Division maintain a public database that includes essential information about each tax lien, such as the debtor's name and address, the tax lien number, and the amount owed.

The bill also specifies that once a notice of tax lien is filed, it is perfected and attaches to all property of the debtor within the state for a period of ten years, unless released sooner. The registry will be accessible electronically and in printed form, allowing for searches by debtor name or tax lien number without charge. Additionally, the Tax Commissioner is granted the authority to revoke erroneous certificates of release for tax liens and to establish rules for the implementation of the registry. The bill aims to enhance tax collection efficiency, improve transparency, and reduce administrative burdens associated with tax lien management.

Statutes affected:
Introduced Version: 11-10-12a