ENROLLED
H. B. 4037
(By Delegates Michael, Boggs, Cann, Kominar, Williams,
Houston, Hall, Border, Ashley and Anderson)
[Passed February 1, 2006; in effect from passage.]
AN ACT to amend and reenact §11-4-3 of the Code of West Virginia,
1931, as amended, relating to correcting definitions
applicable to the assessment of real property; and making
amendments effective retroactively to and including the first
day of July, two thousand five, for tax year two thousand six
and thereafter.
Be it enacted by the Legislature of West Virginia:
That §11-4-3 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
§ 11-4-3. Definitions.
(a) 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:
(1) "Owner" means the person, as defined in section ten, 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 considered the owner until the mortgagee or trustee
takes possession, after which the mortgagee or trustee shall be
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 considered the
owner.
(2) "Used and occupied by the owner thereof exclusively for
residential purpose" means actual habitation by the owner or the
owner's spouse 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 parcel of real property was unoccupied at the time of
assessment and either: (A) Was used and occupied by the owner
thereof exclusively for residential purposes on the first day of
July of the previous year assessment date; (B) was unimproved on
the first day of July of the previous year but a building
improvement for residential purposes was subsequently constructed
thereon between that date and the time of assessment; or (C) is
retained by the property owner for noncommercial purposes and was
most recently used and occupied by the owner or the owner's spouse
as a residence, and the owner, as a result of illness, accident or
infirmity, is residing with a family member or is a resident in a
nursing home, personal care home, rehabilitation center or similar
facility, then the property shall be considered "used and occupied by the owner thereof exclusively for residential purpose":
Provided, however, That nothing herein contained shall permit an
unoccupied or unimproved property to be considered "used and
occupied by the owner thereof exclusively for residential purposes"
for more than one year unless the owner, as a result of illness,
accident or infirmity, is residing with a family member or is a
resident of a nursing home, personal care home, rehabilitation
center or similar facility. 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 considered to be exclusively
residential.
(3) "Family member" means a person who is related by common
ancestry, adoption or marriage including, but not limited to,
persons related by lineal and collateral consanguinity.
(4) "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.
(5) "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.
(b) Effective date of amendments -- Amendments to this section
enacted during the regular session of the Legislature in the year
two thousand six shall have retroactive effect to and including the first day of July, two thousand five, and shall apply in
determining tax for tax years beginning the first day of January,
two thousand six, and thereafter.
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