Modifying requirements for payment of property taxes by co-owners or other interested parties

SB 836 modifies West Virginia's property tax payment rules for co-owners and others with property interests. It requires co-owners who wish to pay taxes on another's share to first obtain a split assessment from the assessor and provide a certificate to the sheriff before paying. After payment, the person must file a written claim with the county court clerk within 30 days to secure a lien on the property interest they paid for. The bill limits the ability of co-owners or third parties to pay others' taxes without these specific procedural steps.