H. B. 4704
(By Delegates Campbell, Canterbury and Brown)
[Introduced February 22, 2006; referred to the
Committee on the Judiciary then Finance.]
A BILL to repeal §11-6A-5a of the Code of West Virginia, 1931, as
amended, relating to classifying wind power projects as
pollution control facilities and providing a reduced valuation
assessment.
Be it enacted by the Legislature of West Virginia:
ARTICLE 6A. POLLUTION CONTROL FACILITIES TAX TREATMENT.
§1. Repeal of section relating to classifying wind power projects
as pollution control facilities and providing a reduced
valuation assessment.
§11-6A-5 of the Code of West Virginia, 1931, as amended, is
hereby repealed.
NOTE: The purpose of this bill is to repeal §11-6A-5, which
classifies wind power projects as pollution control facilities and
allows them to be assessed at salvage valuation (5% of fair market
value).
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