HOUSE JOINT RESOLUTION NO. 111
(By Delegates L. Smith and Walters)
[Introduced February 22, 2002; referred to the
Committee on Constitutional Revision then the Judiciary.]
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 from
ad valorem taxation any automobile that is owned by a natural
person and is not held or used for profit; 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 two thousand two, 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 to
the contrary, any automobile that is owned by a natural person and
is not held or used for profit is 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 "Motor Vehicle Property Tax Exemption Amendment" and the
purpose of the proposed amendment is summarized as follows: "To
amend the Constitution of West Virginia to exempt from ad valorem
taxation any automobile that is owned by a natural person and is
not held or used for profit."
NOTE: The purpose of this resolution is to amend 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.