---
type: "Bill"
title: "Modifying form of notice for certain tax delinquencies"
description: "Modifying form of notice for certain tax delinquencies"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2018"
identifier: "SB 427"
citation: "West Virginia SB 427 (2018)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Gaunch"]
version_count: 2
action_count: 39
vote_count: 2
first_action: "2018-01-30"
last_action: "2018-04-23"
source: "openstates"
source_identifier: "ocd-bill/f0ef0047-cd10-403c-965c-75ef8374fdb6"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=427&year=2018&sessiontype=RS&btype=bill"
source_hash: "278f78a0620107ebc683717dfd9c8ff8e2e98988017057874e1d82a450320b00"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia SB 427 (2018) — Modifying form of notice for certain tax delinquencies

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB427%20ENR.htm&yr=2018&sesstype=RS&i=427)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB427%20INTR.htm&yr=2018&sesstype=RS&i=427)

## Votes

- Passage — **33–0** (pass) · legislature
- PASSAGE — **96–3** (pass) · legislature

## Sponsors

- Gaunch — primary (person)
- Facemire — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-30** Filed for introduction `filing`
- **2018-01-30** To Government Organization `referral-committee`
- **2018-01-30** Introduced in Senate `introduction`
- **2018-01-30** To Government Organization `referral-committee`
- **2018-02-07** Reported do pass `committee-passage`
- **2018-02-08** On 1st reading
- **2018-02-08** Read 1st time `reading-1`
- **2018-02-09** On 2nd reading
- **2018-02-09** Read 2nd time `reading-2`
- **2018-02-12** On 3rd reading
- **2018-02-12** Read 3rd time `reading-3`
- **2018-02-12** Passed Senate (Roll No. 98) `passage`
- **2018-02-12** Ordered to House
- **2018-02-13** Introduced in House `introduction`
- **2018-02-13** To Finance `referral-committee`
- **2018-02-13** To House Finance `referral-committee`
- **2018-03-02** With amendment, do pass `committee-passage`
- **2018-03-03** On 1st reading, Special Calendar
- **2018-03-03** Read 1st time `reading-1`
- **2018-03-05** On 2nd reading, Special Calendar
- **2018-03-05** Read 2nd time `reading-2`
- **2018-03-05** Committee amendment adopted (Voice vote)
- **2018-03-06** On 3rd reading, Special Calendar
- **2018-03-06** Read 3rd time `reading-3`
- **2018-03-06** Passed House (Roll No. 345) `passage`
- **2018-03-06** Title amendment adopted (Voice vote)
- **2018-03-06** Communicated to Senate
- **2018-03-07** House Message received
- **2018-03-07** Senate concurred in House amendments and passed bill (Roll No. 377)
- **2018-03-07** Communicated to House
- **2018-03-07** Completed legislative action
- **2018-03-08** House received Senate message
- **2018-03-14** To Governor 3/14/18 `executive-receipt`
- **2018-03-10** To Governor 3/14/18 - Senate Journal `executive-receipt`
- **2018-03-10** To Governor 3/14/18 - House Journal `executive-receipt`
- **2018-03-10** Approved by Governor 3/20/18 - House Journal
- **2018-03-20** Approved by Governor 3/20/18 `executive-signature`
- **2018-03-10** Approved by Governor 3/20/18 - Senate Journal
- **2018-04-23** Chapter 231, Acts, Regular Session, 2018

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f0ef0047-cd10-403c-965c-75ef8374fdb6`. Confidence: reported (aggregated from official West Virginia legislature records).