Senate Bill No. 296
(By Senator Bailey)
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[Introduced January 22, 2008; referred to the Committee on
Finance.]
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A BILL to amend and reenact §11-8-5 of the Code of West Virginia,
1931, as amended, relating to classification of property for
levy purposes; requiring assessor to verify with Tax
Commissioner that Class II property owners have filed a West
Virginia Resident Income Tax Return indicating that the
address of the property is the residential address of the
owner or owners; requiring Tax Commissioner to develop and
implement a computerized system by which an assessor can
confirm whether Class II property owners have filed a West
Virginia Resident Income Tax Return indicating that the
address of their property is their residential address;
requiring property owners to provide evidence to justify the
classification of their Class II property if their tax returns
do not indicate that their residential address is the address
of the Class II property; and providing that the return is presumptive evidence that the subject property is owned, used
and occupied by the owner exclusively for residential purposes
or that farm property is occupied by the owners.
Be it enacted by the Legislature of West Virginia:
That §11-8-5 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 8. LEVIES.
§11-8-5. Classification of property for levy purposes.
(a) For the purpose of levies, property shall be classified as
follows:
Class I. All tangible personal property employed exclusively
in agriculture, including horticulture and grazing;
All products of agriculture, including livestock, while owned
by the producer;
All notes, bonds, bills and accounts receivable, stocks and
any other intangible personal property;
Class II. All property owned, used and occupied by the owner
exclusively for residential purposes;
All farms, including land used for horticulture and grazing,
occupied and cultivated by their owners or bona fide tenants;
Class III. All real and personal property situated outside of
municipalities, exclusive of Classes I and II;
Class IV. All real and personal property situated inside of
municipalities, exclusive of Classes I and II.
(b)(1) In order to have property classified as Class II
property the owner shall demonstrate to the satisfaction of the
assessor that
either:
(A) The property is owned, used and occupied by the owner
exclusively for residential purposes; or
(B)
That the property is a farm occupied and cultivated by the
owners or bona fide tenants.
(2) By the first day of July, two thousand ten, and annually
after that, the assessor shall verify with the Tax Commissioner
with regard to each parcel of real property that is designated as
Class II that the owner or owners of the property have filed a West
Virginia Resident Income Tax Return, for the applicable period,
that indicates that the address of the property is the residential
address of the owner or owners. If the West Virginia Resident
Income Tax Return does not so indicate the assessor shall notify
the owner or owners, in writing, that:
(A) The owner or owners shall provide proof satisfactory to
the assessor that the subject property is owned, used and occupied
by the owner exclusively for residential purposes or that the
property is a farm occupied and cultivated by the owners or bona
fide tenants; and
(B) The proof must be submitted within thirty days or the
property will be reclassified to either Class III or Class IV, as
appropriate.
(3) Notwithstanding any provision requiring the
confidentiality of tax return information contained in this code,
by the first day of July, two thousand ten, the Tax Commissioner
shall develop and implement a computerized system by which an
assessor can confirm with the Tax Commissioner whether an owner of
a parcel of Class II property has filed a West Virginia Resident
Income Tax Return indicating that the address of the parcel is the
residential address of the owner or owners.
(4) For purposes of classification under subsection (a) of
this section, when the owner of a parcel of Class II property files
a West Virginia Resident Income Tax Return indicating that the
address of the parcel is the residential address of the owner, the
return is presumptive evidence that the subject property is owned,
used and occupied by the owner exclusively for residential purposes
or that farm property is occupied by the owners.
NOTE: The purpose of this bill is to require assessors to
verify with the Tax Commissioner that Class II property owners have
filed a West Virginia Resident Income Tax Return indicating that
the address of the property is the residential address of the owner
or owners. The bill requires the Tax Commissioner to develop and
implement a computerized system by which an assessor can confirm
whether Class II property owners have filed a West Virginia
Resident Income Tax Return indicating that the address of their
property is their residential address. The bill also requires
owners to justify the classification of their Class II property if
their tax returns do not indicate that their address is the address
of the property, and provides that the return is presumptive
evidence that the subject property is owned, used and occupied by
the owner exclusively for residential purposes or that farm
property is occupied by the owners.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.