W. Va. Code R. § 85-11-7 - Statutory Lien

7.1. Pursuant to W. Va. Code §§ 23-2-5a(b) and 23-2C-19(f), any payment and interest thereon due and unpaid under chapter twenty-three of the West Virginia Code and the rules promulgated thereunder, including, but not limited to, money owed to the Old Fund, money owed to the Uninsured Employers' Fund and money owed pursuant to liabilities accrued by the employer while the employer was self-insured constitutes a lien enforceable against all of the property of the owing employer. The property subject to the lien includes all of the employer's real estate, personal property of all types, money and combinations thereof.

7.2. In accordance with W. Va. Code §§ 23-2-5a and 38-10C-2, the Commissioner shall file a written notice of the lien as described in this section in the office of the clerk of the county commission of the county in which the property of the employer or lienee against whom such lien is claimed, is situate, or if the employer's or lienee's property is situated in more than one county, then in each such clerk's office in each such county. The notice shall certify the amount of money that is owed by the employer.

7.3. Pursuant to W. Va. Code § 38-10C-2, the clerk or clerks of the county commission or commissions shall, upon the filing of the notice, index the notice in the judgment or tax lien docket of his or her office against the employer or lienee in favor of the state of West Virginia and the Commissioner. Upon the satisfaction of such lien, a properly acknowledged release thereof for recordation shall be delivered or mailed to the employer or lienee by the Commissioner or shall be delivered or mailed to the clerk of the county commission in the county in which the lien was filed. Such notice or notices of the lien shall be supplemented by additional notices from time to time whenever any additional liability is incurred by the employer or is determined by audit or other proceeding.

7.4. Until the lien is docketed as provided for in subsection 7.3 of this section, the lien is unenforceable against purchasers (including a lien creditor) of real estate or personal property for a valuable consideration except for such purchasers with actual notice of the Commissioner's lien. However, if a purchaser (including a lien creditor) of real estate or personal property for a valuable consideration has actual knowledge of the lien, then that lien shall be enforceable against such a purchaser even before the lien is docketed as provided for in subsection 7.3 of this section. Following the docketing pursuant to subsection 7.3 of this section, the lien is enforceable against any purchaser (including a lien creditor) with or without actual notice of the lien.

7.5. Once all amounts due from the employer are collected by the Commissioner, the Commissioner shall release the lien or liens as provided by law.

Notes

W. Va. Code R. § 85-11-7