WVC 8 A- 12 - 21
§8A-12-21. Tax on privilege of transferring real property.
(a) Notwithstanding the provisions of section two, article
twenty-two, chapter eleven, and effective the first day of January,
two thousand three, and thereafter, in addition to the tax imposed
pursuant to article twenty-two, chapter eleven of this code, any
county commission that has created a farmland protection program
may impose an additional county excise tax for the privilege of
transferring title to real estate at the rate of no more than one
dollar and ten cents for each five hundred dollars' value or
fraction thereof, as represented by any document as defined in
section one, article twenty-two, chapter eleven of this code,
payable at the time of delivery, acceptance or presentation for
recording of the document.
(b) The tax imposed pursuant to this section is to be
administered and collected as the tax on the privilege of
transferring title to real estate imposed pursuant to the
provisions of article twenty-two, chapter eleven of this code.
(c) The tax imposed pursuant to this section is to be used
exclusively for the purpose of funding farmland preservation.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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