H. B. 2421
(By Delegates Fragale, Stalnaker and Martin)
[Introduced January 20, 2003; 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
must be filed with the county assessor between the thirtieth
day of June and first day of October 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 thirtieth 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 filed with the county
assessor between June 30 and October 1 of each year.
This section is new; therefore, strike-throughs and
underscoring have been omitted.