ENROLLED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 517
(Senator Ross, original sponsor)
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[Passed March 9, 2000; in effect from passage.]
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AN ACT to amend article six-g, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended,
by adding thereto two new sections, designated sections
three-a and three-b, all relating to paying ad valorem taxes
on commercial motor vehicles registered for a proportion of
an entire year; ad valorem taxes on transferred vehicles;
and the apportionment of the fees.
Be it enacted by the Legislature of West Virginia:
That article six-g, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto two new sections, designated sections
three-a and three-b, all to read as follows:
ARTICLE 6G. ASSESSMENT OF INTERSTATE PUBLIC SERVICE CORPORATION
MOTOR VEHICLE BUSINESS REGISTERED UNDER A
PROPORTIONAL REGISTRATION AGREEMENT.
§11-6G-3a. Reduced fees for portion of year.
The ad valorem fees prescribed in section three of this
article are for the entire fiscal year:
Provided, That when
application for a proportional registration is made between the
first day of August and the thirty-first day of August,
inclusive, in any fiscal year, the fee for registration is
eleven-twelfths of the yearly fee; when application for the
registration is made between the first day of September and the
thirtieth day of September, inclusive, in any fiscal year, the
fee for registration is ten-twelfths of the yearly fee; when
application for the registration is made between the first day of
October and the thirty-first day of October, inclusive, in any
fiscal year, the fee for registration is nine-twelfths of the
yearly fee; when application for the registration is made between
the first day of November and the thirtieth day of November,
inclusive, in any fiscal year, the fee for registration is eight-
twelfths of the yearly fee; when application for registration is
made between the first day of December and the thirty-first day
of December, inclusive, in any fiscal year, the fee for
registration is seven-twelfths of the yearly fee; when
application for registration is made between the first day of
January and the thirty-first day of January, inclusive, in any fiscal year, the fee for registration is one half of the yearly
fee; when application for registration is made between the first
day of February and the last day of February, inclusive, in any
fiscal year, the fee for registration is five-twelfths of the
yearly fee; when application for registration is made between the
first day of March and the thirty-first day of March, inclusive,
in any fiscal year, the fee for registration is one-third of the
yearly fee; when application for registration is made between the
first day of April and the thirtieth day of April, inclusive, in
any fiscal year, the fee for registration is one-fourth of the
yearly fee; when application for registration is made between the
first day of May and the thirty-first day of May, inclusive, in
any fiscal year, the fee for registration is two-twelfths of the
yearly fee; and when application for registration is made between
the first day of June and the thirtieth day of June, inclusive,
in any fiscal year, the fee for registration is one-twelfth of
the yearly fee.
§11-6G-3b. Reduced fees for transfer of vehicles.
The ad valorem fees prescribed in sections three and three-a
of this article shall be reduced in the amount of ad valorem fees
paid on the original vehicle upon the transfer of registration by
an owner from the original vehicle to another vehicle of the same class. The reduction in the amount of ad valorem fees paid on
the original vehicle shall be prorated monthly up to the amount
of ad valorem fees owed on the vehicle to which registration is
being transferred. Any remainder of ad valorem fees paid on the
original vehicle shall be reviewed by the interstate appeals
board, created in section seven of this article.
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