Enrolled Version - Final Version
House Bill 2434 History
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ENROLLED
Committee Substitute
for
H. B. 2434
(By Delegates Riggs, Trump, Linch and Staton)
[Passed March 11, 1995; in effect ninety days from passage.]
AN ACT to amend and reenact section three, article four, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to including real
property designated as "wetlands" in the definition of
"farm" which is Class II property for tax and levy purposes.
Be it enacted by the Legislature of West Virginia:
That section three, article four, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
§11-4-3. Definitions.
For the purpose of giving effect to the "Tax Limitations
Amendment" this chapter shall be interpreted in accordance with
the following definitions, unless the context clearly requires a
different meaning:
"Owner" means the person who is possessed of the freehold,
whether in fee or for life. A person seized or entitled in fee
subject to a mortgage or deed of trust securing a debt or
liability is deemed the owner until the mortgagee or trustee
takes possession, after which such mortgagee or trustee shall be
deemed the owner. A person who has an equitable estate of
freehold, or is a purchaser of a freehold estate who is in
possession before transfer of legal title is also deemed the
owner.
"Used and occupied by the owner thereof exclusively for
residential purpose" means actual habitation by the owner of all
or a portion of a parcel of real property as a place of abode to
the exclusion of any commercial use. If a license is required
for an activity on the premises or if an activity is conducted
thereon which involves the use of equipment of a character not
commonly employed solely for domestic as distinguished from
commercial purposes, the use may not be construed to be
exclusively residential.
"Farm" means a tract or contiguous tracts of land used for
agriculture, horticulture or grazing and includes all real
property designated as "wetlands" by the United States army corps
of engineers or the United States fish and wildlife service.
"Occupied and cultivated" means subjected as a unit to farm
purposes, whether used for habitation or not, and although parts may be lying fallow, in timber or in wastelands.