Limiting payment of taxes by co-owners or other interested parties

This bill (SB 588) amends West Virginia law to limit who can pay property taxes for others. It restricts co-owners of real estate or others with an interest in property from paying taxes on another person’s share without specific legal steps. Under the bill, if a person pays taxes for someone else’s property interest, they must file a written claim with the county court within 30 days to secure a legal lien on that interest. This change directly affects co-owners, lienholders, and others with shared property interests who previously could pay others’ taxes without formalizing their claim. The bill does not alter tax amounts but changes the process for protecting payment claims.