HOUSE JOINT RESOLUTION NO. 108
(By Mr. Speaker (Mr. Miley) Delegates
Armstead, Manchin, Boggs, Young, White,
Barker, Sponaugle, Diserio, Ashley and O’Neal)
[Introduced February 13, 2014; referred to the
Committee on 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 twelve, relating to exempting certain nonprofit youth organizations from taxation on property owned by the organization which is leased or used to support the organization; 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 2014, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section twelve, to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§12. Nonprofit youth organization revenue exemption.
Notwithstanding any other provision of this Constitution to the contrary, any property owned by a nonprofit organization whose primary purpose is youth development by means of adventure, educational or recreational activities for young people and others, at a nonprofit constructed facility built with the expenditure of no less than $100 million, where such facility is capable of supporting additional activities within the region or State of West Virginia and which is leased or used to generate revenue for the nonprofit organization, is exempt from ad valorem property taxation, subject to any requirements, limitations and conditions as may be prescribed by general law.
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 “Nonprofit Youth Organization Tax Exemption Support Amendment” and the purpose of the proposed amendment is summarized as follows: “To amend the State Constitution to exempt certain nonprofit youth organizations from taxation on property owned by the organization which is leased or used to support the organization.”
NOTE: The purpose of this resolution is to propose an amendment to the West Virginia Constitution to be considered at the 2014 general election, to exempt property owned by certain nonprofit youth organizations which is leased or used to generate revenue for the organization.
This section is new; therefore, it has been completely underscored.