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Senate Bill No. 319
(By Senator Snyder)
[Introduced February 20, 2013; referred to the
and then to the Committee on the Judiciary.]
A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
State Tax Department to promulgate a legislative rule relating
to the valuation of commercial and industrial real and
personal property for ad valorem property tax purposes.
Be it enacted by the Legislature of West Virginia:
That article 7, chapter 64 of the Code of West Virginia, 1931,
as amended, be amended and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF REVENUE TO PROMULGATE
§64-7-1. State Tax Department.
The legislative rule filed in the State Register on the
thirtieth of August, two thousand twelve, authorized under the
authority of section five, article one-c, chapter eleven, of this code, modified by the State Tax Department to meet the objections
of the Legislative Rule-Making Review Committee and refiled in the
State Register on the sixth day of December, two thousand twelve
relating to the State Tax Department (valuation of commercial and
industrial real and personal property for ad valorem property tax
110 CSR 1P
), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax
Department to promulgate a Valuation of Commercial and Industrial
Real and Personal Property for Ad Valorem Property Tax Purposes.
This section is new; therefore, strike-throughs and
underscoring have been omitted.