H. B. 4222
(By Delegates D. Poling, Evans, Ellem, Eldridge,
Skaff, Rowan, Guthrie, Hatfield and Wells)
[Introduced January 28, 2010; referred to the
Committee on Roads and Transportation then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-1C-5c, relating
to exempting antique motor vehicles from personal property
taxes.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-1C-5c, to read as
follows:
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
§11-1C-5c. Antique motor vehicle personal property tax exemption.
Notwithstanding any provision of this code to the contrary,
antique motor vehicles are exempt from personal property taxes. An
"antique motor vehicle" means any motor vehicle which is more than
twenty-five years old.
NOTE: The purpose of this bill is to exempt antique motor
vehicles from personal property taxes.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added