H. B. 2434
(By Delegates Riggs, Trump, Linch and Staton)
[Introduced February 10,1995; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact section three, article four, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to including real
property designated as "wetlands" in the definition of
"farm" which is Class II property for tax and levy purposes.
Be it enacted by the Legislature of West Virginia:
That section three, article four, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
For the purpose of giving effect to the "Tax Limitations
Amendment" this chapter shall be interpreted in accordance with
the following definitions, unless the context clearly requires a
shall mean means the person who is possessed of the
freehold, whether in fee or for life. A person seized or
entitled in fee subject to a mortgage or deed of trust securing
a debt or liability shall be is deemed the owner until the
mortgagee or trustee takes possession, after which such mortgagee
or trustee shall be deemed the owner. A person who has an
equitable estate of freehold, or is a purchaser of a freehold
estate who is in possession before transfer of legal title shall
is also be deemed the owner.
"Used and occupied by the owner thereof exclusively for
shall mean means actual habitation by the
owner of all or a portion of a parcel of real property as a place
of abode to the exclusion of any commercial use. If a license is
required for an activity on the premises or if an activity is
conducted thereon which involves the use of equipment of a
character not commonly employed solely for domestic as
distinguished from commercial purposes, the use shall may not be
construed to be exclusively residential.
shall mean means a tract or contiguous tracts of land
used for agriculture, horticulture or grazing and includes all
real property designated as "wetlands" by any state or federal
"Occupied and cultivated"
shall mean means subjected as a
unit to farm purposes, whether used for habitation or not, and although parts may be lying fallow, in timber or in wastelands.
NOTE: The purpose of this bill is to include real property
designated as "wetlands" by any state or federal agency in the
definition of "farm" which is Class II property for tax purposes.