A West Virginia bill that would require a notice of lien to include the lien expiration date and provide additional circumstances in which the tax commissioner may withdraw tax liens has been signed into law.
The bill, HB 111, was introduced by Speaker Tim Armstead and Del. Timothy Miley.
Section 11-10-12(c) will by revised to state “The lien created by this section is subject to the restrictions and conditions embodied in article 10-c, chapter 38 of this code and any amendment made or which may hereafter be made thereto: provided that the notice of lien shall indicate the date of the tax, additions to the tax, penalties and interest due and payable under section 8 of this article or the date the tax return was filed and the lien expiration date.”
Currently, the tax commissioner or his or her designee may withdraw a tax lien if the lien was recorded prematurely, inadvertently or otherwise erroneously. The new law allows the tax commissioner to withdraw a tax lien if “the taxpayer voluntarily and through due diligence paid the lien, fulfilled a payment plan agreement, fulfilled the terms of an offer in compromise, timely provided supporting documentation or paid the lien in good faith.”
It also adds the following provision:
“Subject to such rules as the tax commissioner may prescribe, pursuant to article three, chapter 29-a of this code, the tax commissioner shall issue a certificate of release of any lien imposed with respect to any tax or fee administered under this article not later than 60 days after the day on which the tax commissioner finds that the liability for the amount assessed, together with all interest and additions to tax in respect thereof, has been fully satisfied: provided that subject to such rules as the tax commissioner may prescribe pursuant to article three, chapter 29-a of this code, the tax commissioner shall withdraw, release or otherwise terminate any lien imposed with respect to any tax or fee administered under this article, upon the determining that the lien is unenforceable, or in accordance with such other criteria as the tax commissioner may prescribe pursuant to the rule.”