Tax 110csr1I
H. B. 2754
(By Delegates Mahan, Palumbo,
Cann, Pino, Armstead and Overington)
[Introduced February 28, 2005; referred to the
Committee on Finance then the Judiciary.]
A BILL to amend §64-7 of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, by adding thereto a new
section, designated §1, relating to authorizing the Tax
Department to promulgate a legislative rule relating to the
valuation of active and reserve coal for ad valorem property
tax purposes.
Be it enacted by the Legislature of West Virginia:
That §64-7 of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, be amended by adding thereto a new
section, designated §1, to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. Tax Department.
The legislative rule filed in the state register on the twenty-
twenty-fifth day of August, two thousand four, under the authority
of section eleven, article one-a, chapter eleven, of this code,
modified by the Tax Department to meet the objections of the legislative rule-making review committee and refiled in the state
register on the twenty-first day of December, two thousand four,
relating to the Tax Department (valuation of active and reserve coal
for ad valorem property tax purposes, 110 CSR 1I), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Department to promulgate a legislative rule relating to the
Valuation of Active and Reserve Coal for Ad Valorem Property Tax
Purposes.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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