H. B. 3124
(By Delegates Fragale and McGraw)
[Introduced March 30, 2001; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend article four, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, by
adding thereto a new section, designated section three-a,
relating to providing that applications for farm use valuation
need not be filed sooner than October first of each year.
Be it enacted by the Legislature of West Virginia:
That article four, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
three-a, to read as follows:
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
§11-4-3a. Farm use valuation.
Notwithstanding any rule or provision of law to the contrary,
in order to qualify for farmland valuation, the owner shall apply
annually for the valuation on forms prescribed by the state tax commissioner which shall be filed with the assessor of the county
wherein the land is situated after the thirty-first day of June and
on or before the first day of October.
NOTE: The purpose of this bill is to provide that
applications for farm use valuation must be made with the county
assessor on or before October 1st.
This section is new; therefore, strike-throughs and
underscoring have been omitted.