H. B. 4188
(By Delegates Hunt, Linch, Compton,
Jenkins, Faircloth and Riggs)
[Introduced January 28, 2000; referred
to the Committee on the Judiciary.]
A BILL to amend and reenact section two, article seven, chapter sixty-
four of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, relating to amending the department of
tax rule which provides exemptions for property from ad
valorem property taxation rule by removing certain provisions
used in determining eligibility for tax exempt status for
homes for the aged.
Be it enacted by the Legislature of West Virginia:
That section two, article seven, chapter sixty-four of the
code of West Virginia; one thousand nine hundred thirty-one, as
amended, be amended and reenacted, to read as follows:
ARTICLE 9. AUTHORIZATION FOR MISCELLANEOUS AGENCIES AND BOARDS
TO PROMULGATE LEGISLATIVE RULES.
§64-7-2. Department of tax and revenue; and state tax commissioner.
The legislative rule contained in title one hundred ten, series three, and filed in the state register on the first day of
May, one thousand nine hundred eighty-nine, under the authority of
section nine, article three, chapter eleven of this code, relating
to the tax commissioner (exemption of property from ad valorem
taxation 110CSR3) is reauthorized with the following amendment:
On page twenty-eight, section twenty-six, subsection 2, by
striking out the entire subsection 26.2.
NOTE: The purpose of this bill is to amend the Division of Tax
Rule relating to exemptions of property from ad valorem taxaion, to
delete certain criteria utilized in determining property tax
exemption status for homes for the aged.
This section is new; therefore strike-throughs and
underscoring have been omitted.
The Legislative Rule-making Review Committee recommends
this bill for passage during the 2000 Legislative Session.