Source: http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2109%20intr.htm&yr=2005&sesstype=RS&i=2109
Timestamp: 2018-03-23 10:10:45
Document Index: 309114255

Matched Legal Cases: ['§11', '§11', '§11', '§11', '§11', '§11']

(By Delegates Boggs and Stemple)
A BILL to amend and reenact §11-5-3 of West Virginia, 1931, as amended; and to further amend said article by adding thereto a new section, designated §11-5-13b, all relating to exempting bee hives from personal property assessment and taxation.
That §11-5-3 of the code of West Virginia, 1931, as amended, be amended and reenacted; and that said article be further amended by adding thereto a new section, designated §11-5-13b, all to read as follows:
The words "personal property," as used in this chapter include all fixtures attached to land, if not included in the valuation of such land entered in the proper landbook; all things of value, moveable and tangible, which are the subjects of ownership; all chattels real and personal; all notes, bonds and accounts receivable, stocks and all other intangible property.
§11-5-13b. Bee hive exemption.
Bee hives are exempt from ad valorem property tax. For the purposes of this section, "hive" has the meaning prescribed to it in subsection (k), section one, article thirteen, chapter nineteen of this code.
NOTE: The purpose of this bill is to exempt bee hives from personal property assessment and taxation.
§11-5-13b is new; therefore, strike-throughs and underscoring have been omitted.