SENATE CONCURRENT RESOLUTION NO. 36
(By Senators Bowman and Hunter)
Requesting the Joint Committee on Government and Finance study a
two-rate tax pilot project using Ohio County real and personal
property tax records as a basis to consider revisions to the
state's tax laws.
Whereas, The tax laws of West Virginia need to be modified to
better meet the fiscal challenges and changing needs of
populations, infrastructure, services, future development of the
state and its subdivisions and to ease the financial burdens of its
citizens who are already overly tax-burdened; and
Whereas, The concept of a two-rate tax system on real and
personal property, with a higher assessment rate on land than on
buildings or structures on the land, could lead to changes in the
state's tax structure on real and personal property which may
result in an elimination or reduction of such taxes as the food
tax, the business and occupation tax and user taxes; and
Whereas, A two-rate tax system on real and personal property
could be implemented by an amendment to the state Constitution to
authorize counties and municipalities to impose such a tax
structure; therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is hereby requested to study a two-rate tax pilot project using Ohio County
real and personal property tax records as a basis to consider
revisions to the state's tax laws
; and, be it
Further Resolved, That the Joint Committee on Government and
Finance report to the regular session of the Legislature, 2004, on
its findings, conclusions and recommendations, together with drafts
of any legislation necessary to effectuate its recommendations;
and, be it
Further Resolved, That the expenses necessary to conduct this
study, to prepare a report and to draft necessary legislation be
paid from legislative appropriations to the Joint Committee on
Government and Finance.