110 CSR 1I
H. B. 4168
(By Delegates Mahan, Palumbo, Cann, Pino, Armstead and
Overington)
[Introduced January 27, 2006; referred to the Committee on
Finance then the Judiciary.]
A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
Tax Department to promulgate a legislative rule relating to
the valuation of active and reserve coal property for ad
valorem property tax purposes.
Be it enacted by the Legislature of West Virginia:
That article 7, chapter 64 of the Code of West Virginia, 1931,
as amended, be amended and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. Tax Department.
The legislative rule filed in the state register on the
twenty-ninth day of July, two thousand five, authorized under the
authority of section eleven, article one-a, chapter eleven, of this
code, relating to the Tax Department (valuation of active and
reserve coal property for ad valorem property tax purposes, 110 CSR
1I), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Department to promulgate a legislative rule relating to the
Valuation of Active and Reserve Coal Property for Ad Valorem
Property Tax Purposes.
This section is new; therefore, strike-throughs and
underscoring have been omitted.