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Introduced Version House Bill 2109 History

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hb2109 intr
H. B. 2109


(By Delegates Boggs and Stemple)
[Introduced February 9, 2005; referred to the
Committee on the Judiciary then Finance.]

FN


A BILL to amend and reenact §11-5-3 of West Virginia, 1931, as amended; and to further amend said article by adding thereto a new section, designated §11-5-13b, all relating to exempting bee hives from personal property assessment and taxation.

Be it enacted by the Legislature of West Virginia:
That §11-5-3
of the code of West Virginia, 1931, as amended, be amended and reenacted; and that said article be further amended by adding thereto a new section, designated §11-5-13b, all to read as follows:
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
§11-5-3. Definitions.

The words "personal property," as used in this chapter include all fixtures attached to land, if not included in the valuation of such land entered in the proper landbook; all things of value, moveable and tangible, which are the subjects of ownership; all chattels real and personal; all notes, bonds and accounts receivable, stocks and all other intangible property.
"Agriculture" means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock.
"Horticulture" means plant production of every character except forestry.
"Grazing" means the use of land for pasturage.
"Products of agriculture" means those things the existence of which follows directly from the activity of agriculture, horticulture or grazing, including dairy, poultry, bee and any other similar products, whether in the natural form or processed as an incident to the marketing of the raw material.
"Producer" means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman.
"Tax year" means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day.
"While owned by the producer" means while title is in the producer as above defined.
"Employed exclusively" means that the preponderant and the sole gainful use is for the designated purpose.
§11-5-13b. Bee hive exemption.
Bee hives are exempt from ad valorem property tax. For the purposes of this section, "hive" has the meaning prescribed to it in subsection (k), section one, article thirteen, chapter nineteen of this code.

NOTE: The purpose of this bill is to exempt bee hives from personal property assessment and taxation.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.

§11-5-13b is new; therefore, strike-throughs and underscoring have been omitted.


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