Introduced Version
Senate Bill 550 History
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Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 550
(By Senators Cole, Fitzsimmons, D. Hall, Kirkendoll, Miller,
Nohe, Walters, Kessler (Mr. President) and Unger)
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[Introduced March 15, 2013; referred to the Committee on
Transportation and Infrastructure; and then to the Committee on
Finance .]
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A BILL to amend and reenact §11-1C-5 of the Code of West Virginia,
1931, as amended; and to amend said code by adding thereto a
new section, designated §11-1C-5c, all relating to the
valuation of motor vehicles for purposes of ad valorem
property taxes; requiring antique motor vehicles not used for
general transportation to be assigned an appraised value of
$5,000; and requiring the assessed value for all motor
vehicles to be at least $420.
Be it enacted by the Legislature of West Virginia:
That §11-1C-5 of the Code of West Virginia, 1931, as amended,
be amended and reenacted; and that said code be amended by adding
thereto a new section, designated §11-1C-5c, all to read as
follows:
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
§11-1C-5. Tax Commissioner powers and duties.
(a) In addition to the powers and duties of the Tax
Commissioner in other provisions of this article and this code, the
Tax Commissioner shall: have the power and duty to
(1) Perform such duties and exercise such powers as may be
necessary to accomplish the purposes of this article;
(2) Determine the methods of valuation for both real and
personal property in accordance with the following:
(A) As to personal property, the Tax Commissioner shall
provide a method to appraise each major specie of personal property
in the state so that all such items of personal property are valued
in the same manner no matter where situated in the state, shall
transmit these methods to each county assessor who shall use these
methods to value the various species of personal property. The Tax
Commissioner shall periodically conduct such studies as are
necessary to determine that such those methods are being followed.
Such The method shall be in accordance with the provisions of
article five of this chapter: Provided, That notwithstanding any
other provision of this code to the contrary, the several all
county assessors shall appraise motor vehicles as follows: The
State Tax Commissioner shall annually compile a schedule of
automobile values based upon the lowest values shown in a
nationally accepted used car guide, which said schedule shall be
furnished to each assessor and shall be used by the several all county assessors to determine the assessed value for all motor
vehicles in an amount equal to sixty percent of said the lowest
values or sixty percent of $700, whichever is higher.
(B) As to managed timberland as defined in section two of this
article, the Tax Commissioner shall provide a method to appraise
such that property in the state so that all such property it is
valued in the same manner no matter where it is situated in the
state, which shall be a valuation based on its use and productive
potential as managed timberland, which may be accorded special
valuation as forestlands as authorized by section fifty-three,
article six of the Constitution of West Virginia: Provided, That
timberland that does not qualify for identification as managed
timberland shall be valued at market value: Provided, however,
That the Tax Commissioner may not implement any rules or
regulations in title one hundred ten, which relate to valuation or
classification of timberland: Provided further, That on or before
October 1, 1990, the Tax Commissioner shall, in accordance with
chapter twenty-nine-a of this code, promulgate new rules relating
to the valuation and classification of timberland.
(C) As to farmland used, occupied and cultivated by an owner
or bona fide tenant, the Tax Commissioner shall provide a method to
appraise such that property in the state so that all such property
it is valued in the same manner no matter where it is situated in
the state, which valuation shall be arrived at according to the fair and reasonable value of the property for the purpose for which
it is actually used regardless of what the value of the property
would be if used for some other purpose, in accordance with section
one, article three of this chapter and as authorized by subsection
B, section one-b, article X of the Constitution of West Virginia.
(D) As to public utility property, the Tax Commissioner shall
prescribe appropriate methods for the appraisal of the various
types of property subject to taxation as public utilities and the
types of property which are to be included in the operating
property of a public utility and thereby not subject to taxation by
the county assessor. Only parcels or other property, or portions
thereof, which are an integral part of the public utility's
function as a utility shall may be included as operating property
and assessed by the board of public works under provisions of
article six of this chapter;
(3) Evaluate the performance of each assessor based upon the
criteria established by the commission and each county's approved
plan and take appropriate measures to require any assessor who does
not meet these criteria or adequately carry out the provisions of
the plan to correct any deficiencies. Such The evaluation shall
include the periodic review of the progress of each assessor in
conducting the appraisals required in sections seven and nine of
this article and in following the approved valuation plan. If the
Tax Commissioner determines that an assessor has substantially failed to perform the duties required by said those sections, the
Tax Commissioner shall take all necessary steps, including the
appointment of one or more special assessors in accordance with the
provisions of section one, article three of this chapter, or
utilize such use other authority as the commissioner has over
county assessors pursuant to other provisions of this code as may
be necessary to complete the tasks and duties imposed by this
article: Provided, That a writ of mandamus shall be is the
appropriate remedy if the Tax Commissioner fails to perform his or
her statutory duty provided for in section five, article one of
this chapter;
(4) Submit to the Legislature, on or before February 15, of
each year, a preliminary statewide aggregate tax revenue projection
and other information which shall to assist the Legislature in its
deliberations regarding county board of education levy rates
pursuant to section six-f, article eight of this chapter, which
information shall include any amount of reduction required by said
section six-f;
(5) Maintain the valuations each year by making or causing to
be made such surveys, examinations, audits and investigations of
the value of the several classes of property in each county which
should be listed and taxed under the several classifications; and
(6) Establish by uniform rules a procedure for the sale of
computer generated material and appraisal manuals. Any funds received as a result of the sale of such reproductions shall be
deposited to the appropriate account from which the payment for
reproduction is made.
(b) The Tax Commissioner may adopt any regulation rule adopted
prior to January 1, 1990, pursuant to article one-a of this
chapter, which adoption shall not constitute is not an
implementation of the statewide mass reappraisal of property. Such
The adoption, including context modifications made necessary by the
enactment of this article, shall occur on or before July 1, 1991,
through inclusion in the plan required by section ten of this
article or inclusion in the minute record of the valuation
commission. Upon the adoption of any such regulations rule, any
modification or repeal of such regulation the rule shall be in
accordance with the provisions of article three, chapter twenty-
nine-a of this code.
§11-1C-5c. Antique motor vehicle valuation for personal property
tax purposes.
Notwithstanding any other provision of this code to the
contrary, any vehicle that is registered as an antique motor
vehicle as defined in section three-a, article ten, chapter
seventeen-a of this code and that is not used for general
transportation shall be assigned an appraised value of $5,000 for
purposes of ad valorem property taxes.
NOTE: The purpose of this bill is to require antique motor
vehicles to be assigned an appraised value of $5,000 for purposes
of ad valorem property taxes. The bill also requires the assessed
value for all motor vehicles to be at least $420.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
§11-1C-5c is new; therefore, strike-throughs and underscoring
have been omitted.