Preparation of long term delinquency notices or list for collection of unpaid business and occupation taxes shall be consistent with West Virginia Code §8-13-25. The City Recorder and or his/her designee shall be responsible for preparation of long term delinquency notices and must verify that to the best of their knowledge the long term delinquency notice list is complete and accurate.
The long term delinquency business and occupation notice shall include the name of the delinquent taxpayer and the year(s) in which the delinquency arises. For each delinquency list published by the City, and prior to such publication, the City Recorder or his designee preparing the list of long term delinquent tax list 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, __________________________ (municipal official title) 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 this list.
(Amended 2-27-17.)