Senate Bill No. 336
(By Senators Ross, Anderson, Minard, Unger and Minear
[Introduced January 31, 2000; referred to the
Committee on Finance ;
and then 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
ARTICLE 9. AUTHORIZATION FOR MISCELLANEOUS AGENCIES
AND BOARDS TO PROMULGATE LEGISLATIVE RULES.
§64-7-2. Department of tax and revenue; and state tax
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
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