HOUSE JOINT RESOLUTION 116

(By Mr. Speaker, Mr. Kiss, and Delegates Amores,

Browning, Campbell, Ennis, Kominar, Leach, Mahan,

Pino, Staton and Talbott)


[Introduced February 24, 2006;

referred to the Committee on Constitutional Revision

then the

Judiciary .]


Proposing an amendment to the Constitution of the State of West Virginia, amending article X thereof by adding thereto a new section, designated section one-d , relating to exempting from ad valorem taxation one motor vehicle owned by a state resident who in any year is serving on active duty in the military services of the United States and is stationed outside the United States ; 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 six, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section one-d, to read as follows:
ARTICLE X.
§1d. Ad Valorem Tax Exemption for Motor Vehicles of Certain Military Personnel.

Notwithstanding any other provision of this constitution to the contrary, each year one motor vehicle owned and designated by a resident of this State who is during that year serving on active duty in the military services of the United States and is stationed outside the United States may by law be exempted from taxation under section one of this article.
 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 "Active Military Motor Vehicle Tax Exemption Amendment" and the purpose of the proposed amendment is summarized as follows: "The purpose of this amendment is to authorize that one motor vehicle owned by a state resident who in any year is serving on active duty in the military services of the United States and is stationed outside the United States may be exempted from personal property taxation for that year."

NOTE: The purpose of this resolution is to authorize that one motor vehicle owned by a state resident who in any year is serving on active duty in the military services of the United States and stationed outside the United States may be exempted from personal property taxation for that year .