COMMITTEE SUBSTITUTE
FOR
H. B. 4092
(By Delegates Smirl, Underwood, Damron, Leach, Johnson,
Hubbard and Jenkins
)
(Originating in the Committee on Finance)
[February 27, 1998]
A BILL to amend and reenact section nine, article three, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to exemptions from
taxation; increasing exemption for certain real estate used
in connection with colleges and universities; and exempting
property used by fraternities and sororities as residential
accommodations or dormitories from property taxes.
Be it enacted by the Legislature of West Virginia:
That section nine, article three, 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 3. ASSESSMENTS GENERALLY.
§11-3-9. Property exempt from taxation.
(a) All property, real and personal, described in this
section subsection, and to the extent herein limited, shall be is
exempt from taxation: that is to say
(1) Property belonging to the United States, other than
property permitted by the United States to be taxed under state law;
(2) Property belonging exclusively to the state;
(3) Property belonging exclusively to any county, district,
city, village or town in this state, and used for public
purposes;
(4) Property located in this state, belonging to any city,
town, village, county or any other political subdivision of
another state, and used for public purposes;
(5) Property used exclusively for divine worship;
(6) Parsonages and the household goods and furniture
pertaining thereto;
(7) Mortgages, bonds and other evidence of indebtedness in
the hands of bona fide owners and holders hereafter issued and
sold by churches and religious societies for the purposes of
securing money to be used in the erection of church buildings
used exclusively for divine worship, or for the purpose of paying
indebtedness thereon;
(8) Cemeteries;
(9) Property belonging to, or held in trust for, colleges,
seminaries, academies and free schools, if used for educational,
literary or scientific purposes, including books, apparatus,
annuities and furniture;
(10) Property belonging to, or held in trust for, colleges
or universities located in West Virginia, or any public or
private nonprofit foundation or corporation which receives
contributions exclusively for such college or university, if the property or dividends, interest, rents or royalties derived
therefrom are used or devoted to educational purposes of such
college or university;
(11) Public and family libraries;
(12) Property used for charitable purposes, and not held or
leased out for profit;
(13) Property used for the public purposes of distributing
water or natural gas, or providing sewer service by a duly
chartered nonprofit corporation when such property is not held,
leased out or used for profit;
(14) Property used for area economic development purposes by
nonprofit corporations when such property is not leased out for
profit;
(15) All real estate not exceeding one-half one acre in
extent, and the buildings thereon, and used exclusively by any
college or university society as a literary hall, or as a
dormitory or clubroom, if not leased or otherwise used with a
view to profit, including, but not limited to, property owned by
a fraternity or sorority organization affiliated with a
university or college, or property owned by a nonprofit housing
corporation or similar entity on behalf of a fraternity or
sorority organization affiliated with a university or college,
when the property is used as residential accommodations, or as a
dormitory, for members of the organization;
(16) All property belonging to benevolent associations, not
conducted for private profit;
(17) Property belonging to any public institution for the
education of the deaf, dumb or blind, or any hospital not held or
leased out for profit;
(18) house Houses of refuge and lunatic or orphan asylum
asylums;
(19) Homes for children or for the aged, friendless or
infirm, not conducted for private profit;
(20) Fire engines and implements for extinguishing fires,
and property used exclusively for the safekeeping thereof, and
for the meeting of fire companies;
(21) All property on hand to be used in the subsistence of
livestock on hand at the commencement of the assessment year;
(22) Household goods to the value of two hundred dollars,
whether or not held or used for profit;
(23) Bank deposits and money;
(24) Household goods, which term is deemed for purposes of
this section to mean means only personal property and household
goods commonly found within the house and items used to care for
the house and its surrounding property, when not held or used for
profit; and
(25) Personal effects, which term is deemed for purposes of
this section to mean means only articles and items of personal
property commonly worn on or about the human body, or carried by
a person and normally thought to be associated with the person
when not held or used for profit;
(26) Dead victuals laid away for family use; and
(27) Any other property or security exempted by any other
provision of law.
(b) but Notwithstanding the provisions of subsection (a) of
this section, no property shall be is exempt from taxation which
shall have has been purchased or procured for the purpose of
evading taxation, whether temporarily holding the same over the
first day of the assessment year or otherwise. Provided, That
(c) Real property which is exempt from taxation by
subsection (a) of this section shall be entered upon the
assessor's books, together with the true and actual value
thereof, but no taxes shall may be levied upon the same property
or extended upon the assessor's books.
(d) Notwithstanding any other provisions of this section,
however, no language herein shall be construed to this section
does not exempt from taxation any property owned by, or held in
trust for, educational, literary, scientific, religious or other
charitable corporations or organizations, including any public or
private nonprofit foundation or corporation existing for the
support of any college or university located in West Virginia,
unless such property, or the dividends, interest, rents or
royalties derived therefrom, is used primarily and immediately
for the purposes of such the corporations or organizations.
(e) The tax commissioner shall, by issuance of regulations
rules, provide each assessor with guidelines to ensure uniform
assessment practices statewide to effect the intent of this
section.