SENATE CONCURRENT RESOLUTION NO. 26

(By Senators Helmick, Minear, McCabe, Barnes, Minard, Jenkins, Foster, Love and Kessler)


Requesting the Joint Committee on Government and Finance study the state and local tax structure in West Virginia.

Whereas, The state and local tax structure should provide fairness among taxpayers while avoiding an undue burden on government with regard to tax administration and enforcement; and

Whereas, The state and local tax structure should operate efficiently in order to provide adequate revenues necessary to conduct the operations of state and local government; and

Whereas, Reviewing the current tax structure is necessary to ensure that it provides a fair, stable and accountable tax system which stimulates a growing and broad tax base and reflects the changing economy of the state; therefore, be it

Resolved by the Legislature of West Virginia:

That the Joint Committee on Government and Finance is hereby requested to study the state and local tax structure in West Virginia; and, be it

Further Resolved, That the Joint Committee on Government and Finance's study should incorporate the 1999 report of the Governor's Commission on Fair Taxation; and, be it

Further Resolved, That the Joint Committee on Government and
Finance report to the regular session of the Legislature, 2007, 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.