West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12B - Registration Of Transient Vendors
Section 110-12B-10 - Forfeiture Proceedings

Universal Citation: 110 WV Code of State Rules 110-12B-10

Current through Register Vol. XLI, No. 38, September 20, 2024

10.1. Filing Petition. -- In order to institute the proceedings to secure an order of forfeiture of the seized property, the Tax Commissioner must within thirty (30) days after seizure file a petition in the Circuit Court of the county wherein the property was seized.

10.2. Petition Not Timely Filed. -- In the event the petition is not filed within the prescribed time, all tangible personal property shall be returned to the person from whom it was seized or to the owner thereof.

10.3. Procedural Rules. -- All service of process shall be accomplished in accordance with West Virginia rules of Civil Procedure.

10.4. Finding of the Court.

10.4.1. The Circuit Court may docket the petition for a hearing upon ten (10) days notice to the transient vendor, and to the owner of the property seized and any person having a lawful security interest in the property seized, if such person or persons and their mailing address are known. Upon concluding the hearing, the Circuit Court will render a decision which will dispose of all issues in question.

10.4.2. The Circuit Court may proceed in a summary manner and may direct the property seized be forfeited to the Tax Commissioner: Provided, That the security interest in any of the property seized shall be provided the opportunity to appear and be heard by the Circuit Court on a date certain.

10.4.3. Unclaimed Property. -- If the Circuit Court orders property returned to the transient vendor, owner or claimant thereof, and if such person or persons fail to remove the property, the Tax Commissioner will give such person notice of the court order by mailing a copy thereof by certified mail return receipt requested to his last known address. Should such person fail to remove the property within thirty (30) days of the mailing date of the notice, the property shall be considered as abandoned and it shall be disposed of as such under W. Va. Code '36-8-1 et seq.

10.5. Disposition of Forfeited Property. -- Property which has been forfeited to the Tax Commissioner may be disposed of by sale in accordance with procedures provided in W. Va. Code ''11-10-13c through 11-10-13k, as appropriate; however, no person shall have the right to redeem property subsequent to forfeiture but prior to its sale, or at any time subsequent to its sale.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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