H. B. 3084
(By Delegates Boggs, Williams
and Stemple)
[Introduced March 29, 2001; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact section three, article five, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended; and to further amend said article by
adding thereto a new section, designated section thirteen-b,
all relating to exempting bee hives from personal property
assessment and taxation.
Be it enacted by the Legislature of West Virginia:
That section three, article five, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as amended,
be amended and reenacted; and that said article be further amended
by adding thereto a new section, designated section thirteen-b, all
to read as follows:
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
§11-5-3. Definitions.
The words "personal property," as used in this chapter includes all fixtures attached to land, if not included in the
valuation of such land entered in the proper landbook; all things
of value, moveable and tangible, which are the subjects of
ownership; all chattels real and personal; all notes, bonds and
accounts receivable, stocks and all other intangible property.
"Agriculture" means the cultivation of the soil, including the
planting and harvesting of crops and the breeding and management of
livestock.
"Horticulture" means plant production of every character
except forestry.
"Grazing" means the use of land for pasturage.
"Products of agriculture" means those things the existence of
which follows directly from the activity of agriculture,
horticulture or grazing, including dairy, poultry, bee and any
other similar products, whether in the natural form or processed as
an incident to the marketing of the raw material.
"Producer" means the person who is actually engaged in the
agriculture, horticulture and grazing which gives existence and
fruition to products of agriculture as distinguished from the
broker or middleman.
"Tax year" means the calendar year following the July first
assessment day or, in the case of a public service business
assessed pursuant to article six of this chapter, the calendar year
beginning on the January first assessment day.
"While owned by the producer" means while title is in the
producer as above defined.
"Employed exclusively" means that the preponderant and the
sole gainful use is for the designated purpose.
§11-5-13b. Bee hive exemption.
Bee hives are exempt from ad valorem property tax. For the
purposes of this section, "hive" has the meaning prescribed to it
in subsection (k), section one, article thirteen, chapter nineteen
of this code.
NOTE: The purpose of this bill is to
exempt bee hives from
personal property assessment and taxation.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
§11-5-13b is new; therefore, strike-throughs and underscoring
have been omitted.
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