SB 588
Limiting payment of taxes by co-owners or other interested parties
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill clarifies the process for paying property taxes when ownership is shared. It allows individuals with an interest in real estate – such as co-owners or lienholders – to pay the full assessed tax amount. To protect their interest, these payers must obtain a certificate from the assessor detailing the changes to the assessment and file a claim against the property owner within 30 days of payment. This ensures the state’s lien remains intact.
Key provisions
- Allows individuals with an interest in real estate to pay the full assessed tax amount.
- Co-owners can choose to pay taxes on their individual interest or in addition to their co-owners’ interests.
- Requires a certificate detailing assessment changes before payment.
- Mandates a written claim against the property owner within 30 days of payment.
- The clerk of the county court must docket and index the claim.
- Such liens can be enforced like other judgment liens.
- Addresses situations where assessments are grouped.
Who is affected
- Property owners
- Co-owners of real estate
- Lienholders
- Assessors
- County courts
Notable changes
- Specifies a 30-day timeframe for filing a claim against the property owner.
- Requires assessment changes to be documented and certified before payment.
- Clarifies the process for securing a lien on an interest in real estate.
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