Creating State Tax Lien Registry

SB 983 creates a centralized public database called the State Tax Lien Registry, maintained by West Virginia's Tax Division. It requires the Division to file notices of unpaid tax liens (for final tax debts like fees, penalties, or interest) into this registry, including debtor names, addresses, lien amounts, and basis. Once filed, these liens automatically attach to all of the debtor's real and personal property (tangible and intangible) across all West Virginia counties for 10 years. This registry replaces older county filings and serves as the official record for tax liens against individuals or entities who owe the state money.