H. B. 2109
(By Delegates Boggs and Stemple)
[Introduced February 9, 2005; referred to the
Committee on the Judiciary then Finance.]
of West Virginia, 1931, as
amended; and to further amend said article by adding thereto
a new section, designated
all relating to exempting
bee hives from personal property assessment and taxation.
A BILL to amend and reenact §11-5-3
Be it enacted by the Legislature of West Virginia:
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
all to read
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
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
"Horticulture" means plant production of every character
"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
§11-5-13b is new; therefore, strike-throughs and underscoring
have been omitted.