Senate Bill No. 446
(By Senators Ross, Helmick, Anderson, Dittmar, Sharpe,Craigo,
Deem, Buckalew, Boley, Manchin, Chafin, Jackson, Schoonover,
Love, Plymale, Dugan, Scott, Minear, Kimble, Yoder and Bowman)
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[Introduced February 19, 1996; referred to the Committee
on the Judiciary.]
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A BILL to amend article one-c, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended,
by adding thereto a new section, designated section five-a,
relating to providing that rules promulgated by the tax
commissioner relating to the valuation of real or personal
property shall be subject to review by the legislative
rule-making review committee and may not be promulgated as
emergency rules.
Be it enacted by the Legislature of West Virginia:
That article one-c, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section five-a, to read as follows:
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
§11-1C-5a. Rules.
After the first day of January, one thousand nine hundred
ninety-six, all rules proposed or promulgated by the tax
commissioner regarding the valuation of real or personal property
within the state shall be subject to review by the legislative
rule-making review committee as provided in section eleven,
article three, chapter twenty-nine-a, and no such rules relating
to the valuation of real or personal property within the state
shall be promulgated as emergency legislative rules pursuant to
section fifteen, article three, chapter twenty-nine-a.
NOTE: The purpose of this bill is to promote stability in
the valuation of all real and personal property in the state for
ad valorem property taxation purposes by insuring that
legislative rules proposed by the tax commissioner regarding the
valuation of real and personal property in the state shall be
subject to review by the legislative rule-making review committee
before becoming effective.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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