HOUSE JOINT RESOLUTION NO. 101
(By Delegate Angotti)
(Introduced January 13, 2000; referred to the
Committee on Constitutional Revision then Finance.)
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof by adding thereto a
new section, designated section one-d, relating to exempting
from ad valorem taxation any automobile, boat, camper,
all-terrain vehicle, recreational vehicle or utility trailer
over three years old that is owned by a natural person and
is not held or used for profit; 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 two thousand, which proposed amendment is
that article ten thereof be amended by adding thereto a new
section, designated section one-d, to read as follows:
ARTICLE
X. TAXATION AND FINANCE.
§1d. Exemption from ad valorem taxation for certain automobiles.
Notwithstanding any other provision of this Constitution to
the contrary, any automobile, boat, camper, all-terrain vehicle,
recreational vehicle or utility trailer over three years old that
is owned by a natural person and is not held or used for profit
is exempt from ad valorem taxation.
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 "Motor Vehicle Property Tax Exemption Amendment" and the
purpose of the proposed amendment is summarized as follows: "To
amend the Constitution of West Virginia to exempt from ad valorem
taxation any automobile, boat, camper, all-terrain vehicle,
recreational vehicle or utility trailer over three years old that
is owned by a natural person and is not held or used for profit."
NOTE: The purpose of this resolution is to amend the
Constitution to exempt automobiles, boats, campers, all-terrain
vehicles, recreational vehicles and utility trailers over three
years old that are owned by natural persons and not held or used
for profit from ad valorem taxation.
This section is new; therefore, strike-throughs and
underscoring have been omitted.