HOUSE RESOLUTION NO. 18
(By Delegate McGraw)
The Constitution of the State of West Virginia commands that,
subject only to enumerated exceptions, taxation shall be
equal and uniform throughout the State, and all property,
both real and personal, shall be taxed in proportion to its
value, with no one species of property from which a tax may
be collected being taxed higher than any other species of
property of equal value.
Whereas, The West Virginia Legislature, through its Acts, has
directed the state tax commissioner to determine the fair market
value of all natural resources property in the State and to see
that the laws concerning assessment and collection of all taxes
levied are faithfully enforced; and
Whereas, The West Virginia Supreme Court of Appeals has held
that it is the duty of the state tax commissioner to ensure that
property tax assessment occurs at full market value; and
Whereas, West Virginia's public schools rely on property tax
revenues for approximately two thirds of their total financing;
and
Whereas, Methods presently used by the tax commissioner to
value natural resources property tend to habitually overvalue
small holdings owned by individuals or families and undervalue
huge tracts held by out-of-state corporate interests; and
Whereas, The present method of valuing natural resources
property has resulted in a substantial disparity in tax treatment
among taxpayers who own natural resources property and home
owners, owners of motor vehicles, small business owners and all
other property owners in this state; and
Whereas, West Virginia's general revenue fund derived
approximately sixty-four percent of its total revenues for fiscal
year 1996-1997 from the personal income tax and consumers sales
tax combined, but derived only one tenth of one percent of its
total revenues from property taxes on all types of property
during the same period; and
Whereas, The systematic under appraisal of natural resources
property in this state has placed a disproportionate tax burden
upon all other property owners and resulted in a woefully under
funded public education system; therefore, be it
Resolved by the House of Delegates:
That all natural resources property in the state be
appraised in an equal and uniform manner, and that said property
be fairly and equitably appraised on the basis of its fair market
value in the same proportion as are all other classes of property
within the state; and, be it
Further Resolved, That the tax commissioner implement the
constitutional mandate of uniform and equal taxation; and, be it
Further Resolved, That the tax commissioner submit a report
to the Joint Committee on Government and Finance within ninety
days of the adoption of this resolution detailing the steps that
are necessary to achieve the goal that, commencing in the tax year 1998, all natural resources property be valued on an equal
and uniform basis in the same proportion to fair market value as
are all other types of property in the state.
NOTE: The purpose of this resolution is to require the
state tax commissioner to ensure that Natural Resources property
in the state are taxed in the same proportion to their fair
market value as are all other types of property in the state,
such as homes, trailers, motor vehicles and small businesses.