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Introduced Version House Joint Resolution 101 History

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hjr101 intr
H. J. R. 101


(By Mr. Speaker, Mr. Thompson, and Delegate Armstead)

[By Request of the Executive]

[Introduced January 14, 2010; referred to the

Committee on Constitutional Revision then Finance.]




Proposing an amendment to the Constitution of the State of West Virginia, amending article X thereof by adding thereto a new section, designated section one-d, relating to authorizing the exemption from ad valorem taxation of tangible personal property directly used in commercial and industrial businesses; numbering and designating such proposed amendment; and providing a summarized statement of the purpose of such proposed amendment.

Resolved by the Legislature of West Virginia, two thirds of the members elected to each house agreeing thereto:
That the question of ratification or rejection of an amendment to the Constitution of the State of West Virginia be submitted to the voters of the state at the next general election to be held in the year two thousand ten, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section one-d, to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§1d. Exemption from ad valorem taxation of manufacturing inventory and equipment.

Notwithstanding any other provision of the Constitution, tangible personal property directly used in commercial and industrial businesses, or such components thereof as the Legislature may in its discretion designate, may by law enacted by the Legislature be exempt from ad valorem taxation.
Resolved further, That in accordance with the provisions of article eleven, chapter three of the Code of West Virginia, 1931, as amended, such proposed amendment is hereby numbered "Amendment No. 1" and designated as the "Commercial and Industrial Tangible Personal Property Tax Exemption Amendment" and the purpose of the proposed amendment is summarized as follows: "To amend the state Constitution to permit the Legislature to exempt from ad valorem taxation tangible personal property directly used in commercial and industrial businesses, or such components thereof as the Legislature may in its discretion designate."
NOTE: The purpose of this resolution is to submit the proposed "Commercial and Industrial Tangible Personal Property Tax Exemption Amendment" to the Constitution of the State to the people of the state for ratification or rejection at the general election of 2010.

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