HOUSE CONCURRENT RESOLUTION NO. 62

(By Delegates Burdiss, Azinger, Barker, Boggs, Brown, Browning, Caputo, Crosier, DeLong, Fleischauer, Fragale, Guthrie, Hatfield, Hrutkay, Hutchins, Iaquinta, Kessler, Klempa, Longstreth, Mahan, Manchin, Marshall, Martin, Miley, Moore, Moye, Paxton, Perdue, Perry, Pino, D. Poling, Shook, Staggers, Swartzmiller, Tucker, Varner, Walters, Webster and Yost)




Requesting the Joint Committee on Government and Finance study large land holdings, county by county, to determine the value taxation of deed holders of lands in excess of one thousand acres at an annual tax rate of five hundred dollars per acre will have in stabilizing the economy of this State in the twenty-first century economy.

Whereas, There has long existed a general perception that significant disparities unfairly exist in valuing our State's natural land resources at a fair and fixed rate from county to county; and
Whereas, A fundamental principle of public policy to be heeded, as we proceed to the future, to meet the challenges resulting from the negative impact of globalization on the State's economy, requires taxation of large land holdings be imposed equitably and uniformly - and to date - there is no clear measure upon which one can conclude that equity, equality and long-term financial planning relative to the benefit and improvement among counties and municipalities of this State can be achieved through landholding taxation; therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is hereby requested to study large land holdings, county by county, to determine the value taxation of deed holders of lands in excess of one thousand acres at an annual tax rate of five hundred dollars per acre will have in stabilizing the economy of this State in the twenty-first century economy; and, be it
Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2008, 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.