HOUSE JOINT RESOLUTION NO. 103
(By Delegate Gillespie)
(Introduced January 28, 1998; referred to the
Committee on Constitutional Revision)
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof by adding thereto a
new section, designated section one-d, relating to exempting
automobiles that are owned by natural persons and not held
or used for profit from ad valorem taxation; 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 one thousand nine hundred ninety-eight,
which proposed amendment is that article ten thereof be amended
by adding thereto a new section, designated section one-d, to
read as follows:
ARTICLE
X. TAXATION AND FINANCE.
§1d. Exemption from ad valorem taxation for certain automobiles.
Notwithstanding any other provision of this Constitution,
automobiles that are owned by natural persons and not held or
used for profit are exempt from ad valorem taxation.
Resolved further, That in accordance with the provisions of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, such proposed
amendment is hereby numbered "Amendment No. 1" and designated as
the "Automobile Property Tax Exemption Amendment" and the purpose
of the proposed amendment is summarized as follows: "To amend
the Constitution of West Virginia to exempt automobiles that are
owned by natural persons and not held or used for profit from ad
valorem taxation."
NOTE: The purpose of this resolution relates to amending
the Constitution to exempt automobiles that are owned by natural
persons and not held or used for profit from ad valorem taxation.
This section is new; therefore, strike-throughs and
underscoring have been omitted.