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Introduced Version
Senate Bill 588 History
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Key:
Green
= existing Code.
Red
= new code to be enacted
WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION
Introduced
Senate Bill 588
By Senator Azinger
[Introduced January 23, 2026; referred
to the Committee on the Judiciary]
A BILL to amend and reenact §11A-1-9 of the Code of West Virginia, 1931, as amended, relating to payment of taxes by co-owner or others.
Be it enacted by the Legislature of West Virginia:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-9. Payment of taxes by co-owner or other interested party; lien.
Any owner of real estate whose interest is not subject to separate assessment, or any person having a lien on the land,
or on an undivided interest therein,
or any other person having an interest in the land,
or in an undivided interest therein,
which he
or she
desires to protect, shall be allowed to pay the whole, but not a part, of the taxes assessed thereon. Any co-owner of real estate whose interest is subject to separate assessment shall be allowed
at his or her election
to pay the taxes
either
on his
or her
own interest alone
or in addition thereto upon the interest of any or all of his or her co-owners
. If his
or her
own
or any other
interest less than the whole, on which he
or she
desires to pay the taxes, was included in a group assessment, he
or she
must
shall
before payment have the group assessment split and
must
shall
secure from the assessor and present to the sheriff a certificate setting forth the changes made in the assessment. The sheriff shall make the necessary changes in his
or her
records, prepare new tax bills to conform thereto, and then deliver the certificate to the clerk of the county court, who shall note the changes on his
or her
records.
One who pays taxes on the interest of any other person shall be subrogated to the lien of the state upon such interest. He or she shall lose his or her right to the lien, however, unless within thirty days after payment he or she shall file with the clerk of the county court his or her claim in writing against the owner of such interest, together with the tax receipt or a duplicate thereof. The clerk shall docket the claim on the judgment lien docket in his or her office and properly index the same. Such lien may be enforced as other judgment liens are enforced.
NOTE: The purpose of this bill is to limit the payment of taxes by co-owners or other interested parties.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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