Introduced Version
House Joint Resolution 14 History
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Key: Green = existing Code. Red = new code to be enacted
HOUSE JOINT RESOLUTION 14
(By Delegates, DeLong, Iaquinta and Hamilton)
[Introduced January 23, 2007;
referred to the Committee on Constitutional Revision then the
Judiciary.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof by adding thereto a new
section, designated section one-d, relating to exempting from
ad valorem tax a single motor vehicle owned by residents of
this state who are serving on active duty in the armed forces
of the United States and are stationed outside this state on
the date mandated by law for assessment to be made
; numbering
and designating such proposed amendment; and providing a
summarized statement of the purpose of such proposed
amendment.
Resolved by the Legislature of West Virginia, two thirds of
the members elected to each house agreeing thereto:
That the question of ratification or rejection of an amendment
to the Constitution of the State of West Virginia be submitted to
the voters of the State at the next general election to be held in
the year two thousand eight, which proposed amendment is that article ten thereof be amended by adding thereto a new section,
designated section one-d, to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§1d.Exemption from ad valorem taxation for certain motor vehicles.
Notwithstanding any other provision of this Constitution to
the contrary, a single motor vehicle owned, in whole or in part, by
a resident of this state while the owner or part-owner is serving
on active duty in the armed forces of the United States and is
stationed outside this state on the date such motor vehicle is
mandated by law to be assessed
is exempt from ad valorem taxation
for the tax year for which the assessment is made.
Resolved further, That in accordance with the provisions of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, such proposed
amendment is hereby numbered "Amendment No. 1" and designated as
the "The Active Duty Armed Services Motor Vehicle Property Tax
Amendment" and the purpose of the proposed amendment is summarized
as follows: "To amend the Constitution of West Virginia to exempt
from ad valorem taxation a single motor vehicle
owned, in whole or
in part, by a resident of this state while the owner or part-owner
is serving on active duty in the armed forces of the United States
and is stationed outside this state on the date mandated by law for
assessment to be made
."
NOTE: The purpose of this resolution is to amend the
Constitution to exempt a single motor vehicle owned by
residents of
this state who are serving on active duty in the armed forces of
the United States and are stationed outside this state on the date mandated by law for assessment to be made
from ad valorem taxes.
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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