HOUSE CONCURRENT RESOLUTION NO. 104
(By Delegates D. Poling, Evans, Ellem, Eldridge, Skaff,
Rowan, Guthrie, Hatfield, Wells, Frazier and Paxton)
Requesting that Joint Committee on Government and Finance to
conduct a study of the taxation of West Virginia's antique
motor vehicles and the implementation of a fair and equitable
statewide assessment system.
Whereas, The collecting of antique motor vehicles is considered
a hobby by many; and
Whereas, An antique vehicle is twenty-five years old or older
and is owned purely as a collectors item and is used for
recreational purposes from Friday to Monday; and
Whereas, Antique car shows take place throughout the state and
brings large amounts of tourism dollars into our state and loca1
economies and contribute to charitable organizations; and
Whereas, Antique motor vehicles are often heirlooms, having
more sentimental than financial value to many owners; and
Whereas, The value of antique motor vehicles are currently
determined by the assessor of the county in which the owner
resides; and
Whereas, Antique motor vehicles may currently be valued at a
different amounts from one county to the next; and
Whereas, This current method of determining value and tax amounts goes against the principle of fair and equal taxation;
therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is hereby
requested to study West Virginia's antique motor vehicles and the
manner in which they are taxed across the state, and to derive a
method which would implement a fair and equal statewide taxation
system; and, be it
Further Resolved, That the Joint Committee on Government and
Finance report to the regular session of the Legislature, 2011, on
its findings, conclusions and recommendations, together with drafts
of any legislation necessary to effectuate its recommendations;
and, be it
Further Resolved, That the expenses necessary to conduct this
study, to prepare a report and to draft necessary legislation be
paid from legislative appropriations to the Joint Committee on
Government and Finance.