HOUSE JOINT RESOLUTION NO.
(By Delegates Hutchins, Fleischauer,
L. White, Doyle, Kominar and Laird)
(Introduced March 28, 1997; referred to the
Committee on Constitutional Revision.)
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof by adding thereto a
new section, designated section eleven, relating to taxation
and finance; imposing a land value tax local option for
municipalities; permitting restriction of levy rates to
specially designated enterprise zones; numbering and
designating such proposed amendment; and providing a
summarized statement of the purpose of such proposed
amendment.
Resolved by the Legislature of West Virginia, two thirds of
the members elected to each House agreeing thereto:
That the question of ratification or rejection of an
amendment to the Constitution of the State of West Virginia be
submitted to the voters of the State at the next general election
to be held in the year one thousand nine hundred ninety-eight,
which proposed amendment is that article ten thereof be amended
by adding a new section, designated section eleven, to read as
follows:
ARTICLE X. TAXATION AND FINANCE.
§11. Land value tax local option.
For the purpose of maintaining a flexible and fair levy rate
system and to develop a tax system which stimulates the overall state economy, while assuring adequate levy revenue to run the
public schools and local governments, the following shall apply
to municipalities: Notwithstanding any other provision of this
constitution to the contrary, the levy rate applied to personal
property and improvements may be lowered, as long as the levy
rate on nonfarm land values is raised to a level so that the
total property tax revenue collected by the municipality is not
increased or decreased by those changes in rates. The
municipality may restrict these levy rate changes to specific
areas within their boundaries which shall be designated as
enterprise zones. Any such changes in levy rates shall be a
local option to be voted on by a majority of the voters within
the affected municipality.
Resolved further, That in accordance with the provisions of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, such proposed
amendment is hereby numbered "Amendment No. 1" and designated as
the "Enterprise Zone and Land Value Tax Local Option Amendment"
and the purpose of the proposed amendment is summarized as
follows: "To allow municipalities, by local option to create
enterprise zones and to adjust levy rates by decreasing the levy
on personal property and improvements while increasing the levy
on nonfarm land values."