Bill-Tax 110CSR1M
H. B. 2635
(By Delegates Mahan, Wills, Cann, Kominar,
Faircloth and Riggs)
[Introduced March 2, 2001; referred to the
Committee on Finance then the Judiciary.]
A BILL to amend article seven, chapter sixty-four of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
five, relating to authorizing the tax commissioner to
promulgate a legislative rule relating to the valuation of
public utility property for ad valorem property tax purposes.
Be it enacted by the Legislature of West Virginia:
That article seven, chapter sixty-four of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section five,
to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-5. Tax commissioner.
The legislative rule filed in the state register on the
eleventh day of July, two thousand, under the authority of section
five, article one-c, chapter eleven, of this code, relating to the tax commissioner (valuation of public utility property for ad
valorem property tax purposes, 110 CSR 1M), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Commissioner to promulgate a legislative rule relating to the
Valuation of Public Utility Property for Ad Valorem Property Tax
Purposes.
This section is new; therefore, strike-throughs and
underscoring have been omitted.