Senate Bill 391 History
Senate Bill No. 391
(By Senators Minard, Fanning, Prezioso,
Unger, Boley and Minear)
[Introduced February 28, 2005; referred to the
Committee on Finance;
and then to the Committee on the Judiciary.]
A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
Tax Department to promulgate a legislative rule relating to
the valuation of active and reserve coal for ad valorem
property tax purposes.
Be it enacted by the Legislature of West Virginia:
That article 7, chapter 64 of the Code of West Virginia, 1931,
as amended, be amended and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. Tax Department.
The legislative rule filed in the state register on the twenty-
twenty-fifth day of August, two thousand four, under the authority
of section eleven, article one-a, chapter eleven, of this code,
modified by the Tax Department to meet the objections of the legislative rule-making review committee and refiled in the state
register on the twenty-first day of December, two thousand four,
relating to the Tax Department (valuation of active and reserve coal
for ad valorem property tax purposes, 110 CSR 1I), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Department to promulgate a legislative rule relating to the
Valuation of Active and Reserve Coal for Ad Valorem Property Tax
This section is new; therefore, strike-throughs and
underscoring have been omitted.