(A) Delinquent list preparation.
(1) The Treasurer shall prepare the delinquent list in a manner set forth W.Va. Code § 8-13-25.
(2) The Treasurer shall adopt policies and procedures designed to verify each delinquency prior to publication.
(3) The delinquent list may include the name of the delinquent taxpayer and the year(s) in which the delinquency arises.
(4) For each delinquent list published by the city, and prior to such publication, the Treasurer shall take an oath, to be included in or attached to the delinquent list, certified by the City Clerk or some other person duly authorized to administer oaths, in form and effect as follows:
“I, _______________ Treasurer of the City of Elkins of _________, do swear, to the best of my knowledge and belief, that the foregoing list of delinquent business and occupation taxes to be published on _______________, is complete and accurate, and, as of the date of this oath, that I have not received payment from any of the entities listed for the delinquent amounts included in the list.”
(B) Publication and posting of delinquent tax list; costs.
(1) A copy of a delinquent list may be posted at the front door of City Hall and may be published as a Class I-0 legal advertisement in the newspaper or other media in compliance with the provisions of W.Va. Code § 8-13-26, chapter fifty-nine of this code, on the city’s website or in such other reasonable manner as determined by the city to provide notice of the delinquency without incurring unnecessary costs related to the publication.
(2) Prior to the publication of such list each delinquent taxpayer shall be given 30-day written notice that his or her name is on the list to be published unless the delinquent taxes are paid prior to the date upon which the name can be deleted by the newspaper publication.
(3) To cover the costs of preparing, publishing and posting a delinquent list, a reasonable charge may be added to the amount owed by a taxpayer included in any such list, in addition to the tax, interest and penalty already owed by the taxpayer.
(C) Notice of delinquent lists to Council and retention of list by city. A copy of each published delinquent list shall be provided to the Council not later than the first regular meeting of the Council after the publication. A copy of the delinquent list shall be retained by the Treasurer designated in the ordinance for a period of not less than three years.
(Ord. 220, passed 12-15-2016)