H. B. 4439
(By Delegates Cann, Pethtel, Ross, Perry,
Michael, Hatfield, Williams and Campbell)
[Introduced February 11, 2010
; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact §11-3-1 of the Code of West Virginia,
1931, as amended, relating to valuation of farmland and
structures situated thereon.
Be it enacted by the Legislature of West Virginia:
That §11-3-1 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-1. Time and basis of assessments; true and actual value;
default; reassessment; special assessors.
(a) All property shall be assessed annually as of July 1, at
its true and actual value; that is to say, at the price for which
such property would sell if voluntarily offered for sale by the
owner thereof, upon such terms as such property, the value of which
is sought to be ascertained, is usually sold, and not the price
which might be realized if such property were sold at a forced
sale, except that the true and actual value of all property owned, used and occupied by the owner thereof exclusively for residential
purposes shall be arrived at by giving primary, but not exclusive,
consideration to the fair and reasonable amount of income which the
same might be expected to earn, under normal conditions in the
locality wherein situated, if rented:
Provided, That the true and
actual value of all farms used, occupied and cultivated by their
owners or bona fide tenants 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; and that the true and
actual value shall be arrived at by giving consideration to the
fair and reasonable income which the same might be expected to earn
under normal conditions in the locality wherein situated, if
rented:
Provided, however, That nothing herein shall alter the
method of assessment of lands or minerals owned by domestic or
foreign corporations. The taxes upon all property shall be paid by
those who are the owners thereof on that day, whether it be
assessed to them or others. If at any time after the beginning of
the assessment year, it be ascertained by the Tax Commissioner that
the assessor, or any of his
or her deputies, is not complying with
this provision or that he
or she has failed, neglected or refused,
or is failing, neglecting or refusing after five days' notice to
list and assess all property therein at its true and actual value,
the Tax Commissioner may order and direct a reassessment of any or
all of the property in any county, district or municipality, where any assessor, or deputy, fails, neglects or refuses to assess the
property in the manner herein provided. And, for the purpose of
making such assessment and correction of values, the Tax
Commissioner may appoint one or more special assessors, as
necessity may require, to make such assessment in any such county,
and any such special assessor or assessors, as the case may be,
shall have all the power and authority now vested by law in
assessors, and the work of such special assessor or assessors shall
be accepted and treated for all purposes by the county boards of
review and equalization and the levying bodies, subject to any
revisions of value on appeal, as the true and lawful assessment of
that year as to all property valued by him
or her or them. The Tax
Commissioner shall, with the approval of the board of public works,
fix the compensation of all such special assessors as may be
designated by him
or her, which, together with their actual
expenses, shall be paid out of the county fund by the county
commission of the county in which any such assessment is ordered,
upon the receipt of a certificate of the Tax Commissioner filed
with the clerk of the county commission showing the amounts due and
to whom payable, after such expenses have been audited by the
county commission.
(b) Any assessor who knowingly fails, neglects or refuses to
assess all the property of his
or her county, as herein provided,
shall be guilty of malfeasance in office, and, upon conviction
thereof, shall be fined not less than $100 nor more than $500, or imprisoned in
the county jail not less than three nor more than six
months, or both, in the discretion of the court, and upon
conviction, shall be removed from office.
(c) For assessments done for the tax year 2011 and thereafter,
in order to qualify under the provisions of this section as a farm
for valuation purposes, the owner or owners of the land must apply
for farmland valuation after June 30, and on or before September 1,
on forms prescribed by the State Tax Commissioner, to the assessor
of the county wherein the land is situated. Any owner or owners
who have had an application granted pursuant to this subsection may
not be required to reapply for farmland valuation for five years
unless the land is transferred.
NOTE: The purpose of this bill is to require applications for
farmland valuation every five years unless the property is sold.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.