SENATE JOINT RESOLUTION NO. 9

(By Senators Laird, Browning, Williams, Wills, Snyder, Miller, K. Facemyer, Palumbo, Green, Chafin, Plymale, Jenkins and Foster)

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[Introduced February 9, 2012; referred to the Committee on the Judiciary; and then to the Committee on Finance.]

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Proposing an amendment to the Constitution of the State of West Virginia, amending article X thereof by adding thereto a new section, designated section twelve, relating to exempting the Boy Scouts of America and its affiliates from taxation on certain property that is leased or used to support the organization; 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 2012, or at any special election held subsequent thereto, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section twelve, to read as follows:

ARTICLE III. TAXATION AND FINANCE.

§12. Boy Scouts tax revenue exemption.

    Notwithstanding any other provision of this Constitution to the contrary, any property owned by the Boy Scouts of America, or by its affiliate or affiliates, that is within an area of at least six thousand contiguous acres and which is leased or used to generate revenue for the organization, shall be exempt from ad valorem property taxation, subject to such requirements, limitations and conditions as may be prescribed by general law.

    Resolved further, That in accordance with the provisions of article eleven, chapter three of the Code of West Virginia, 1931, as amended, such proposed amendment is hereby numbered "Amendment No. 1" and designated as the “Boy Scouts Tax Exemption Support Amendment" and the purpose of the proposed amendment is summarized as follows: "To amend the State Constitution to exempt the Boy Scouts of America, or its affiliates, from taxation on certain property that is leased or used to support the organization.”

    NOTE: The purpose of this resolution is to amend the State Constitution to exempt certain property owned by the Boy Scouts of America, or an affiliate or affiliates, that is leased or used to generate revenue for the organization.

    This section is new; therefore, strike-throughs and underscoring have been omitted.