H. B. 2253
(By Delegate Flanigan)
[Introduced February 23, 1993; referred to the
Committee on Finance.]
A BILL to amend and reenact section three-a, article three,
chapter seventeen-a of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating to
credit against motor vehicle registration fees for persons
and corporations moving their primary residence or place of
business into the state.
Be it enacted by the Legislature of West Virginia:
That section three-a, article three, chapter seventeen-a of
the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.
§17A-3-3a. Payment of personal property taxes prerequisite to
registration or renewal; duties of assessors;
schedule of automobile values; credit to
nonresidents and foreign corporations.
(a) Certificates of registration and renewal of registrationof any vehicle or registration plates therefor shall not be
issued or furnished by the department of motor vehicles, or any
other officer charged with such duty, unless the applicant
therefor, except an applicant exempt from payment of registration
fees under section eight, article ten of this chapter, has
furnished the receipt hereinafter provided to show full payment
of the personal property taxes for the calendar year which
immediately precedes the calendar year in which application is
made on all vehicles which were registered with the department of
motor vehicles in the applicant's name on the tax day for the
former calendar year. If the applicant contends that any vehicle
so registered was not subject to personal property taxation for
that year, he shall furnish such information and evidence as the
commissioner of motor vehicles may require to substantiate his
contention.
The assessor shall require any person having a duty to make
a return of property for taxation to him to furnish information
identifying each vehicle subject to the registration provisions
of this chapter. When the property taxes on any such vehicle
shall have been paid, the officer to whom the payment was made
shall deliver to the person paying such taxes a written or
printed receipt therefor, and shall retain for his records a
duplicate of such receipt. It shall be the duty of the assessor
and sheriff, respectively, to see that the assessment records and
the receipts contain information adequately identifying the
vehicle as registered under the provisions of this chapter. Theofficer receiving payment shall sign each receipt in his own
handwriting.
The assessors shall commence their duties hereunder during
the tax year one thousand nine hundred fifty-seven and the
department of motor vehicles shall commence its duties hereunder
as of the first day of January, one thousand nine hundred fifty-
eight.
The state tax commissioner shall annually compile a schedule
of automobile values, based on the lowest values shown in a
nationally accepted used car guide, which schedule shall be
furnished to each assessor and shall be used by him as a guide in
placing the assessed values on all automobiles in his county.
(b) Any nonresident, including any foreign corporation,
moving their primary residence or principal place of business
into this state and owning any vehicle registered in a foreign
state or country shall be entitled to a credit against the tax
imposed by this article in an amount equal to the tax already
paid for such vehicles in such previous state of residence.
The tax imposed shall be based upon the current market value
of each vehicle.
NOTE: The purpose of this bill is to give a credit against
motor vehicle registration fees to those individuals or
corporations who move to West Virginia, in an amount equal to
the tax they already paid in their previous home state.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.