H. B. 2590
(By Mr. Speaker, Mr. Kiss and Delegate Faircloth)
[Introduced March 18, 1997; referred to the
Committee on the Judiciary.]
A BILL 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 defining certain
residential real property for assessment 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,
as defined in section two, article
two, chapter two of this code, 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 considered the owner until the mortgagee or
trustee takes possession, after which
such the mortgagee or
trustee shall be
deemed considered 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 considered 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:
Provided, That if the
premises are unoccupied at the time of assessment and were
either: (a) Used and occupied by the owner thereof exclusively
for residential purposes on the first day of July of the previous
year; or (b) unimproved real property on the first of July of the
previous year and a building improvement constructed exclusively
for residential purposes was subsequently constructed thereon,
the property shall be construed to be "used and occupied by the
owner thereof exclusively for residential purpose" as defined in
this section. 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.
NOTE: The purpose of this bill is to allow certain residential
real estate to be defined as property "used and occupied by the
owner thereof exclusively for residential purposes" for
assessment purposes even if the real estate is not occupied as of
the assessment date.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that
would be added.
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