reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01Q - Appointment of Special Assessors by State Tax Commissioner › Section 110-1Q-4 - Determining whether an assessor is in compliance

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The Tax Commissioner shall use the
				following criteria to determine whether an assessor is in compliance with the
				Constitutional requirement that all property be assessed at sixty percent of
				its true and actual value:
4.1.1. Sales
				validity - Recent sales of property that form the basis for determining current
				property values in the county are arm's length sales, and accurately reflect
				current property values in that county.
4.1.2. Appraisal uniformity - The Tax
				Commissioner will review valid sales from the most current sales ratio
				analysis. Sales will be selected for review from residential neighborhoods
				only. This review will be made by comparing the equalization of the sale parcel
				as it relates to prior years values/listings and comparable properties located
				in the same neighborhood. The practice of "sales chasing" by an assessor is
				expressly disapproved.
4.1.3.
				Appraisal evaluation - The appraisal evaluation shall be based on the ratio of
				the assessed value of real property to the sale price of that property for all
				arm's-length sales of real property in a county during any assessment year, as
				reported to the Tax Commissioner by the assessor of that county, pursuant to
				his lawful duties. Any sales that are more than plus or minus two standard
				deviations from the median, or any sales of industrial real property or any
				sales which include the transfer of a mineral interest or interests, may be
				eliminated from the ratio study calculations by the State Tax Department. The
				median sales ratio will be rounded to the nearest whole percentage using
				standard rounding rules. The ratio of the assessed value of valid property
				sales to the sale price of such property shall be within ten percent, plus or
				minus, of the constitutionally mandated sixty percent. The determination will
				be made in January of the tax year, when the property books are submitted for
				equalization and review. The Tax Commissioner will use the higher of either the
				median ratio or the aggregate ratio.
4.1.4. Any other criteria prescribed by the
				Tax Commissioner - If the criteria in this section are not sufficient to
				determine whether an assessor is in compliance with Constitution Art. X,
				§§ 1 and lb, the Tax Commissioner may use any other criteria that he
				or she considers relevant and reliable.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01Q - Appointment of Special Assessors by State Tax Commissioner › Section 110-1Q-5 - Appointment of Special Assessors.

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Special assessors have all of the power
				and authority vested by law in assessors. The work of special assessors shall
				be accepted and treated for all purposes by the county boards of review and
				equalization and the levying bodies as the true and lawful assessment of all
				property valued by the special assessors for that tax year.
5.2. The county shall provide the special
				assessors with full access to and complete use of the offices and premises of
				the assessor, including the use of all equipment and vehicles.
5.3. The county shall pay special assessors
				salaries commensurate with their duties and reimburse them for all actual
				expenses incurred in the performance of their duties.
5.4. The expense of employing special
				assessors, including salaries and expenses, shall be borne by the county in
				which they are employed, in accordance with the provisions of this
				section.
5.5. Certificate to clerk
				of county commission - The Tax Commissioner shall certify all expenses
				pertaining to the employment of special assessors to the clerk of the county
				commission for presentation to the county commission.
5.6. Audit of special assessors' expenses by
				county commission - The county commission shall cause an audit to be performed
				of all special assessors' expenses to ascertain their correctness. Upon
				completion and approval of the audit, the county commission shall order all
				salaries and expenses of special assessors to be paid immediately from the
				county fund.
5.7. In the event that
				the county commission refuses to order the necessary disbursement of funds to
				pay the expenses, the Tax Commissioner shall apply to the circuit court for a
				writ of mandamus ordering the county commission to release the necessary
				funds.
5.8. In any county where the
				Tax Commissioner has appointed special assessors to perform duties otherwise
				performed by the assessor, the assessor of the county is not eligible to
				receive the additional compensation authorized in chapter seven, article seven
				of the West Virginia Code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-02 - Electronic Data Processing System Network For Property Tax Administration › Section 110-2-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule relates to the electronic data processing system network developed and
				utilized in the administration of the ad valorem property tax imposed on real
				and personal property.
1.2.
				Authority. -- W. Va. Code ''11-1C-4 and 11-1A-21(d).
1.3. Filing Date. -- April 6, 1999.
1.4. Effective Date. -- May 1, 1999. This
				rule is effective for the fiscal year beginning July 1, 1999.
1.5. Repeal of Former Rule. -- This
				legislative rule repeals and replaces 110 C.S.R. 2, "Electronic Data Processing
				System Network For Property Tax Administration," filed May 1, 1989 and
				effective May 1, 1989.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-02 - Electronic Data Processing System Network For Property Tax Administration › Section 110-2-3 - Network Development Responsibility

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The Tax Commissioner shall devise and
				maintain an electronic data processing system network to facilitate the
				administration of the ad valorem property tax imposed on real and personal
				property. The information contained on the network shall be entered on the
				network by the respective county assessors and the assessors shall cause the
				information to be maintained in a current mode through the entry of additional
				information as changes in the data occurs.
3.2. In developing and maintaining the
				network, the Tax Commissioner shall assure that all operational activities are
				thoroughly and completely planned. This includes but is not limited to the
				following operational activities:
3.2.1. The
				Commissioner shall determine the most appropriate hardware and associated
				equipment to be utilized in the network, assuring the hardware and associated
				equipment is fully tested, functions properly and is compatible within the
				network;
3.2.2. The Commissioner
				shall assure that the computer software is properly designed to meet
				operational standards and that it is fully tested prior to acceptance and
				utilization;
3.2.3. The
				Commissioner shall assure the development of necessary and appropriate
				operational manuals, forms and training programs for state and county
				personnel;
3.2.4. The Commissioner
				shall coordinate activities and information with appropriate county officials
				to assure the availability of facilities suitable to accommodate network
				equipment; and
3.2.5. The
				Commissioner shall assure that appropriate maintenance agreements are entered
				into for continued network operations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-02 - Electronic Data Processing System Network For Property Tax Administration › Section 110-2-4 - County Responsibility

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Equipment. -- Each county shall acquire, at its expense, the data processing
				equipment which is required by the Commissioner and which is to be located in
				each county.
4.1.1. A county may acquire the
				required or recommended equipment on a lease or lease/purchase basis or it may
				purchase the required or recommended equipment.
4.1.2. If the county does not utilize the
				equipment recommended and required by the Commissioner, the county assessor
				shall demonstrate the complete compatibility of any other equipment he or she
				acquires in lieu of, or in addition to that which is recommended or required
				for use.
4.1.3. If a county
				assessor later chooses to utilize other compatible equipment, the county
				assessor shall first either locate a buyer for the equipment to be replaced, or
				agree to use the equipment for other purposes and continue to be liable for the
				monthly payments: Provided, That if a buyer for the equipment is located, the
				buyer becomes responsible for the payment of any outstanding obligation on the
				equipment being replaced.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-02 - Electronic Data Processing System Network For Property Tax Administration › Section 110-2-5 - Network Operations

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1.
				State responsibility. --Responsibilities of the Tax Commissioner in development
				and operation of the network include:
5.1.1.
				The assurance that the data accumulated as a result of the periodic evaluations
				is entered into the system and maintained in a current mode.
5.1.2. The assurance that all appropriate
				assessment rules, tables, cost lists, modifiers, etc. are entered into the
				system by the respective county assessors annually.
5.1.3. The State Tax Commission may not
				change certain county data such as prior assessed values. Data errors detected
				by the State Tax Commission through edits shall be forwarded to the respective
				county assessor who in turn shall correct the erroneous information.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-02 - Electronic Data Processing System Network For Property Tax Administration › Section 110-2-6 - Network Security and Safeguards

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. General. -- The Tax Commissioner shall
				assure that the network and the data base are at all times safe and secure, and
				that safeguards are adequate to prevent unauthorized access.
6.1.1. Password. -- A password is required
				for all users of the network. Each password for each user shall be unique. The
				password shall be utilized to control the usage of network functions and to
				assist in the monitoring of each user=s activity in the network.
6.1.2. User name. -- The user name is the
				name of the individual associated with the password. Each assessment record
				updated by a user shall also cause an audit record to be written which includes
				the user name. The user name shall appear on audit reports to indicate the data
				changed by that user.
6.1.3.
				Assessors. -- Assessors in one county shall not be able to access information
				on properties located in another county without the written permission from the
				assessor of the county in which the property is located. In no event may
				assessors in one county change information on properties located in another
				county.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These legislative regulations provide guidelines to clarify and explain state
				law as it relates to exemption of property from ad valorem property taxes under
				W. Va. Code '11-3-9.
1.2. Authority. -- WV Code '11-3-9 and
				'29A-3-1.
1.3. Filing Date. -- May
				1, 1989.
1.4. Effective Date. --
				May 1, 1989.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-3 - Constitutional Authority

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. West
				Virginia Constitution Article X, '1 mandates that ad valorem property taxation
				shall be equal and uniform throughout this State. It then empowers the
				Legislature to, by general law, exempt the following property:
3.1.1. Property used for educational,
				literary, scientific, religious or charitable purposes;
3.1.2. All cemeteries;
3.1.3. Public property;
3.1.4. Personal property, including
				livestock, employed exclusively in agriculture, including horticulture and
				grazing; and
3.1.5. Products of
				agriculture, including horticulture, and grazing, while owned by the producers
				thereof.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-5 - Ruling By The County Assessor

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1.
				All property, real or personal, exempt or nonexempt must be returned to the
				assessor and annually assessed. W. Va. Code '11-3-1
				and '11-3-2.
5.2. The assessor shall begin the work of
				assessment on July 1 of each year and by the following January 31 shall
				complete such work and complete entering all information in the land and
				personal property books.
5.2.1. The assessor
				shall obtain from each person in the county who is liable to assessment a full
				and correct listing of the description of all personal property of which he was
				the owner or the person in possession on July 1 of the current year. The
				listing shall include what the taxpayer deems to be the true and correct value
				of each item of personal property.
5.2.2. The assessor shall also obtain from
				each person a separate but equally complete listing of all property, real and
				personal, which is held, possessed or controlled by him as executor,
				administrator, guardian, trustee, receiver, agent, partner, attorney, president
				or accounting officer of a corporation, consignee, broker, or in any
				representative or fiduciary character.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-6 - Tax Commissioner's Ruling

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Information provided by the assessor.
				The assessor must furnish the following information to the State Tax
				Commissioner.
6.1.1. The legal description of
				the property as it is listed in the land books.
6.1.2. A written statement setting forth his
				reasons why the taxpayer's claim was denied. The reason of the assessor must be
				particular, e.g., "the property is used for the sale of merchandise," not
				general; e.g., "the property is not used for charitable purposes."
6.1.3. A statement of all uses of the
				property of which he is aware. This list of uses shall include all sporadic,
				temporary, seasonal or part-time uses; any use which involves only a part of
				the property; and any use by an individual, corporation, association or entity
				that is not the owner of record.
6.1.4. All information furnished by the
				assessor must be in the form of an affidavit. W. Va. Code '11-3-24a.
				Any information not sworn to will be presumed to be false unless substantiated
				by the taxpayer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-7 - Appeal

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Assessor or
				taxpayer appeal. The ruling of the Tax Commissioner shall be binding on both
				the assessor and the taxpayer unless either shall appeal the decision to the
				circuit court of the county in which the assessment is issued, such appeal to
				be filed within thirty (30) days after adjournment sine die of the county
				commission sitting as a Board of Equalization and Review. W. Va. Code
				'11-3-24a
				and '11-3-25.
7.2. Tax Commissioner
				appeal. In any case in which the Tax Commissioner has appeared before the
				county commission and contested the assessment of any property on the property
				books in any county and the county commission has upheld the decision of the
				assessor, the Tax Commissioner may appeal such county commission determination
				to the circuit court of the county in which the assessment is issued, such
				appeal to be filed within thirty (30) days after adjournment sine die of the
				county commission sitting as a board of equalization and review.
7.3. Notice to the State Tax Commissioner.
				Upon appeal by either the taxpayer or the assessor, the prosecuting attorney of
				the county who would represent the interest of the state, county and district
				shall be given at least ten (10) days notice prior to a hearing on the matter.
				The prosecuting attorney shall provide no less than five (5) days notice to the
				Tax Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-8 - Property Belonging To The United States

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. All real and personal property belonging
				to the United States of America, other than property permitted by the United
				States to be taxed under state law, is exempt from ad valorem property
				taxation.
8.2. This exemption
				applies to public corporations and other agencies created by the federal
				government for executing national objects and purposes, so long as exemption is
				provided in the legislation establishing the federal agency or public
				corporation.
8.3. This exemption
				does not extend to a private corporation employed by the government.
8.4. Congress may exempt private corporations
				from taxation which will prevent or impede services which such private
				corporations provide but such exemption must be specifically stated by Congress
				in legislation. Absent such legislation, no exemption may be claimed.
8.5. Federal lands sold to private persons
				with title retained by the government to secure future payments of the purchase
				money remain exempt so long as the government's lien remains
				unsatisfied.
8.6. Property owned by
				private persons but leased to or used by the federal government is not exempt
				to the owner.
8.7. The leasehold
				interest in property belonging to the United States and which is owned by a
				private or otherwise nonpublic entity is not exempt from ad valorem property
				taxation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-9 - Property Belonging Exclusively To The State

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. All real and personal property belonging
				exclusively to the State of West Virginia is exempt from ad valorem property
				taxation.
9.2. This exemption does
				not extend to private persons employed by the State.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-10 - Property Belonging Exclusively To Any County, District, City, Village Or Town In This State And Used For Public Purposes

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. All real and personal property
				belonging exclusively to any county, district, city, village or town in the
				State of West Virginia and used for public purposes is exempt from ad valorem
				property taxation.
10.2. Property
				belonging exclusively to any county, district, city, village or town in this
				State which is rented or leased to a private or nonpublic entity is not being
				used for public purposes and therefore is subject to ad valorem property
				taxation.
10.3. The exemptions set
				forth in Section 13-2C-15 of the West Virginia Code relating to bonds issued
				under the Industrial Development and Commercial Development Bond Act shall
				apply as set forth in Section 35.16 of these regulations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-11 - Property Located In This State Belonging To Any City, Town, Village, County OrOther Political Subdivision Of Another State, AndUsed For Public Purposes

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1.
				Property located in the State of West Virginia belonging to any city, town,
				village, county or other political subdivision of another State, and used for
				public purposes is exempt from ad valorem property taxation.
11.2. Property belonging exclusively to any
				county, district, city, village or town of another state which is rented or
				leased to a private or nonpublic entity is not being used for public purposes
				and therefore, is subject to ad valorem property taxation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-12 - Places Of Divine Worship

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1.
				Section '11-3-9
				of the West Virginia Code exempts from ad valorem property tax only that
				property which is used exclusively for divine worship. Property will not be
				exempt from ad valorem property tax as "property used exclusively for divine
				worship" if it is used for any other purpose.
12.2. The term "divine worship" as used in
				these regulations, shall include the following:
12.2.1. Religious services, e.g., regular
				periodical worship, weddings, funerals.
12.2.2. Educational activities in furtherance
				of religious knowledge, e.g., Sunday school or Hebrew school classes.
12.2.3. Meetings in furtherance of the
				religious activities of the religion, sect, denomination or society, e.g., a
				meeting to decide on a new minister or choir practice.
12.2.4. Any other activity, the sole purpose
				of which is the furtherance of the religious activities of the religion, sect,
				denomination or society.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-13 - Parsonages, Household Goods And Furniture

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. Parsonages, and the household goods and
				furniture pertaining thereto, are exempt from ad valorem property
				taxation.
13.2. In order to qualify
				for exemption from ad valorem property tax, the parsonage must be owned by the
				trustees of the church, and must be used as a place of residence by the pastor,
				priest, bishop, minister, clergyman or other similar leader of the said
				church.
13.3. In order to qualify
				for exemption from ad valorem property tax the parsonage must be available to a
				new pastor upon the termination of the services of the old pastor. Thus, the
				benefit is to the church, not the individual pastor.
13.4. The household goods must be owned by
				the church and not by the pastor in order to be exempt under this Section.
				However, household goods owned by the resident of the parsonage would otherwise
				be exempt under W. Va. Const. Art. X, '1a and W. Va. Code '11-3-9.
13.5. A church, parish or congregation may
				only own four (4) acres of land in a municipality and sixty (60) acres in a
				rural area. See W. Va. Code '35-1-8.
				Only that portion of property used as a parsonage is exempt under this section
				from taxation. This will not necessarily include the entire four (4) or sixty
				(60) acres, and nothing herein shall be construed to sanction
				split-listings.
13.6. Unless there
				is a position of Assistant Pastor, or a position similarly titled, and the
				position is regularly occupied by a qualified person, a church shall be allowed
				only one (1) exemption for a parsonage.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-14 - Mortgages, Bonds, And Other Evidence Of Indebtedness In The Hands Of Bona Fide Owners And Holders Sold By Churches And Religious Societies For The Purpose Of Securing Money To Be Used In The Erection Of Church Buildings Used Exclusively For Divine Worship

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1.
				Mortgages, bonds, and other evidences of indebtedness in the hands of bona fide
				owners and holders sold by churches and religious societies for the purpose of
				securing money to be used in the erection of church buildings used exclusively
				for divine worship, or for the purpose of paying indebtedness thereon, are
				exempt.
14.2. Upon implementation
				of the First Statewide Reappraisal of property which is required pursuant to W.
				Va. Code '11-1A-1
				et seq., no intangible personal property shall be subject to ad valorem
				property taxes unless such taxation is subsequently provided for by an act of
				the Legislature. Therefore, the question as to whether the intangible personal
				property addressed under this section is exempt from ad valorem property tax
				will become moot at that time.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-15 - Cemeteries

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. The
				Constitution specifically allows the exemption of cemeteries. W. Va.
				Constitution, Art. X, '1.
15.2. The
				Legislature has specifically exempted cemeteries from ad valorem property tax.
				W. Va. Code '11-3-9.
15.3. Land which has been acquired of future
				use as gravesites is exempt from ad valorem property tax. The exemption is
				predicated on good faith and the quantity of property must not be
				disproportionate to the size of the community to be serviced. Mountain View
				Cemetery v. Massey, 109 W. Va. 473 155 S.E. 547 (1930).
15.4. Property belonging to a cemetery is not
				a cemetery. Therefore, property belonging to a cemetery is not exempt for ad
				valorem property tax purposes. In Re Hillcrest Memorial Gardens, Inc., 146 W.
				Va. 337, 119 S.E.2d 753 (1961). Property belonging to a cemetery shall include,
				but not be limited to the following:
15.4.1.
				Office furniture and equipment used for business purposes.
15.4.2. Notes or accounts receivable
				representing proceeds of the sale of burial lots in such cemetery.
15.4.3. Real estate held by the cemetery
				which is not being used, or may not reasonably be used, for actual burial
				plots, except real estate occupied by property specified in paragraph
				15.5.
15.4.4. Office buildings,
				storage buildings, chapels and other buildings, parking lots, and roads owned
				by the cemetery.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-16 - Property Belonging To, Or Held In Trust For, Colleges, Seminaries, Academies And Free Schools, If Used For Educational, Literary Or Scientific Purposes, Including Books, Apparatus, Annuities And Furniture

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. Property used for educational,
				literary, scientific, religious or charitable purposes under this section must
				be property in actual direct use, and such use must be primary and immediate
				and not secondary or remote.
16.1.1. For
				example: If a college were to purchase a tract and initiate the construction of
				a building which is to be used for educational, literary or scientific
				purposes, the property would not be exempt from taxation until the exempt use
				actually occurred. If, however, those purposes were not to be the end use of
				the building, the property would not be exempt.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-17 - Property Belonging To, Or Held In Trust For Colleges Or Universities Located In West Virginia, Or Any Public Or Private Nonprofit Foundation Or Corporation Which Receives Contributions Exclusively For Such College Or University, If The Property Or Dividends, Interest, Rents Or Royalties Derived Therefrom Are Used Or Devoted To Educational Purposes Of Such College Or University

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1. In
				order for this exemption to apply the property in question must:
17.1.1. Belong to or be held in trust for a
				college or university which is located in West Virginia; or
17.1.2. Belong to or be held in trust for any
				public or private nonprofit foundation or corporation which receives
				contributions exclusively for a college or university which is located in West
				Virginia but only if the property or the dividends, interest, rents or
				royalties which are derived from the use of such property is used or devoted to
				the educational purposes of the college or university.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-18 - Public And Family Libraries

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1. A parcel of realty and the buildings
				thereon are exempt from ad valorem property taxation if the primary and
				immediate use of the parcel, as a whole, is as a public or family
				library.
18.2. All books,
				manuscripts, musical scores, or other literary, scientific or artistic writings
				or materials and all desks, chairs, tables, cabinets, shelves, bookcases,
				audio-visual machines, counters, cases, racks and other personal property
				reasonably necessary to the maintenance or operation of a public or family
				library are exempt from ad valorem property taxation.
18.3. The exemption applies to a family
				library only if the materials housed in the physical structure are available
				for use by the general public.
18.4. A library will not lose its tax exempt
				status because it offers a book rental service for a nominal fee, makes a
				charge for overdue books, charges a nominal fee for copies of materials, etc.
				It is inherent in the tax exempt status that the library not be organized and
				operated for profit.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-19 - Property Used For Charitable Purposes, And Not Held Or Leased Out For Profit

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1. Charities
				must be operated on a not-for-profit basis, must directly benefit society, must
				be for the benefit of an indefinite number of people, and must be exempt from
				federal income taxes under 26 U.S.C. '501(c)(3) or 501(c)(4). Moreover, in
				order for the property to be exempt, the primary and immediate use of the
				property must be for one or more exempt purposes.
19.2. The beneficiaries of a charity may be
				limited to a class of beneficiaries bearing a rational relationship to the
				purpose of the charity.
19.2.1. For example:
				A charity for the purpose of assisting persons suffering with cancer may limit
				the class of beneficiaries to cancer victims and their families. Despite the
				limitation of the class, beneficiaries constitute an indefinite class, and
				society is generally benefited by the charity.
19.2.2. Charities for combating heart
				disease, tuberculosis, or multiple sclerosis may likewise limit the classes of
				beneficiaries receiving their bounty.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-21 - Real Estate Not Exceeding One Half Acre In Extent, And The Buildings Thereon, And Used Exclusively By Any College Or University Society As A Literary Hall, Or As A Dormitory Or Club Room If Not Leased Or Otherwise Used With A View To Profit

Current through Register Vol. XLI, No. 28, July 12, 2024
21.1. All
				real estate not exceeding one-half acre in extent and the buildings thereon,
				used exclusively by any college or university society as a literary hall, or as
				a dormitory or club room and not leased or otherwise used with a view to profit
				is presumed to be exempt from ad valorem property taxation. If the tract
				exceeds one-half acre in extent, the owner thereof must demonstrate the use is
				exempt.
21.2. In order for the
				property to be exempt, the college or university society must be using the
				property in the required manner; that is to say, that any revenues generated
				through the use of the property shall not exceed the cost of maintaining the
				property and the reasonable operating costs of the society, if the revenues
				generated through the use of the property are specifically designated for such
				purposes.
21.3. In order for the
				property to be exempt, the college or university with which the society is
				associated must be accredited by the accrediting organization recognized by the
				State.
21.4. The college or
				university society may not be organized on a for-profit basis.
21.5. If the college or university society is
				itself leasing the property in question from another, the lessor may not
				realize a profit from the lease. If the property is being used for the above
				stated exempt purpose by the lessee, the leasehold will be exempt from ad
				valorem property taxation. If the revenue received by the lessor exceeds the
				actual cost of maintaining the property, exclusive of any interest on any
				mortgages, notes of indebtedness or similar financial item entered into for the
				purpose of purchasing the property, the fee interest will be subject to ad
				valorem property taxation.
21.6. If
				the college or university society leases or subleases rooms to others, it may
				not realize a profit from the leases; the question of profit is to be
				determined over the entire period of the lease.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-22 - Property Belonging To Benevolent Associations, Not Conducted For Private Profit

Current through Register Vol. XLI, No. 28, July 12, 2024
22.1. All
				property which belongs to a fraternal, benevolent, or relief society, or
				association and which is not used for private profit is exempt from ad valorem
				property taxes. Therefore, a lodge or meeting hall which is actually used a
				greater percentage of the time as a place for socializing, dancing, etc., is
				not being used for charitable purposes.
22.2. Exemptions from ad valorem property
				taxation in favor of clubhouses, halls, lodges, and similar properties of
				fraternal, benevolent, or relief societies, or associations shall be extended
				only where such property is primarily and immediately used for charitable
				purposes.
22.3. Use of the property
				of a fraternal, benevolent, or relief society, or association is not exempt if
				the primary use of the property is for social purposes for the enjoyment of its
				members or others, rather than for charitable purposes.
22.4. Licensed fraternal benefit societies
				authorized under Section
				33-23-1 et
				seq. of the W. Va. Code are addressed in Section 35.39 of these
				regulations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-23 - Property Belonging To Any Public Institution For The Education Of The Deaf, Dumb, Or Blind

Current through Register Vol. XLI, No. 28, July 12, 2024
23.1. Property
				belonging to any public institution for the education of the deaf, dumb, or
				blind is exempt from ad valorem property taxation if such property is primarily
				and immediately used for charitable purposes in accordance with Section 19 of
				these regulations, or for educational purposes in accordance with Section 16 of
				these regulations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-24 - Charitable Hospitals

Current through Register Vol. XLI, No. 28, July 12, 2024
24.1. In
				general.
24.1.1. These regulations as they
				relate to hospitals shall become effective on July 1, 1990:
Provided,
That subsection 24.9.4.5 shall become effective six (6)
				months after passage of the bill authorizing this rule, 110 C.S.R. 3 (1988).
				Prior to the July 1, 1990 effective date, any exemption currently in existence
				shall continue for so long as the existing charitable activities of such
				hospitals continue.
24.1.2. Section
				11-3-9
				of the West Virginia Code provides:
All property, real and personal, described in this section,
				  and to the extent herein limited, shall be exempt from taxation, that is to
				  say: . . . property belong to any . . .hospital not held or leased out for
				  profit . . .
24.1.3. Except
				as otherwise provided in these regulations, health care organizations and
				hospitals will not qualify for exemption from property tax if they are
				operated, in any way, for the private gain of physicians, officers, or members
				of the board of a hospital or other private individuals. For purposes of this
				regulation, private gain is any significant economic benefit accruing to any
				individual or entity other than the charitable hospital:
Provided,
That economic benefit does not include payments for the receipt of reasonable
				goods and services which are furnished to the hospital under valid arms-length
				contracts, as that phrase is generally defined.
24.1.4. Payment by a hospital of salaries to
				administrative and medical staff, or the realization of a surplus or positive
				net earnings does not necessarily constitute such disqualifying private gain.
				Payment of salaries commensurate with services rendered is simply a cost of
				operating a charitable organization. As long as any surplus of the organization
				is used to continue its charitable activities, no disqualifying gain can be
				said to inure to the benefit of any private individual. For purposes of these
				regulations, surplus is the excess of the net earnings over the expenditures
				incurred producing such net earnings.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-25 - House Of Refuge And Lunatic And Orphan Asylums

Current through Register Vol. XLI, No. 28, July 12, 2024
25.1. House of refuge.
25.1.1. A house of refuge is exempt from ad
				valorem property taxation if such house of refuge is operated for charitable
				purposes in accordance with Section 19 of these regulations or is exempt state,
				county or municipal property and property of the United States or otherwise
				exempt public property in with these regulations.
25.1.2. For example: A community shelter for
				battered or abused women is a house of refuge within the meaning of this
				section.
25.1.3. A Salvation Army
				mission providing food and living quarters to destitute people is a house of
				refuge within the meaning of this section.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-26 - Homes For Children Or For The Aged, Friendless, Or Infirm, Not Conducted For Private Profit

Current through Register Vol. XLI, No. 28, July 12, 2024
26.1. A
				home for children or for the aged, friendless, or infirm not conducted for
				private profit is exempt from ad valorem property taxation if such home is for
				charitable purposes in accordance with Section 19 of these regulations, or an
				educational institution in accordance with Section 16 of these regulations or
				is exempt state, county or municipal property or property of the United States
				or otherwise exempt public property in accordance with these
				regulations.
26.2. A home for the
				aged will not qualify for this exemption if in order to gain admittance a
				person must deposit a substantial amount of money which can be equated to the
				prepayment of rent, must pay an application fee, must pay a damage deposit or
				must agree to pay a room charge unless the charge is substantially less than
				market value and the difference is not subsidized through a government program.
				It is necessary that the exempt activity meet the constitutional requirement of
				charitable use.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-27 - Fire Engines And Implements For Extinquishing Fires, And Property Used Exclusively For The Safekeeping Thereof, And For The Meeting Of Fire Companies

Current through Register Vol. XLI, No. 28, July 12, 2024
27.1. All fire
				engines, implements for extinquishing fires, all equipment which is used by
				firemen in conjunction with their job and all real estate upon which fire
				houses are located is exempt from ad valorem property tax if such property is
				used exclusively for a charitable purpose in accordance with Section 19 of
				these regulations or is exempt state, county or municipal property or property
				of the United States or otherwise exempt public property in accordance with
				these regulations.
27.2. To the
				extent that a private corporation maintains at a manufacturing facility, or
				other facility of business, a separate structure which houses one or more fire
				engines and to the extent that such structure and only that structure has been
				divided from the remainder of the business facility, such structure is
				exempt.
27.3. If a private person,
				whether an individual, a corporation or otherwise, is in the business of
				selling, leasing, repairing or servicing equipment used for extinguishing
				fires, the exemption provided herein shall not apply to any such equipment
				which is intended to be used by a client or customer of the business.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-28 - Property On Hand To Be Used In The Subsistence Of Livestock On Hand At The Commencement Of The Assessment Year

Current through Register Vol. XLI, No. 28, July 12, 2024
28.1. All personal property on hand which is
				to be used in the subsistence of livestock on hand at the commencement of the
				assessment year is exempt from ad valorem property taxation.
28.2. For example: Feed troughs and water
				troughs not permanently affixed to realty, portable coops, horse trailers and
				portable livestock pens are exempt to the extent that they are actually and
				directly used for, and reasonably necessary for the care or feeding of
				livestock on hand at the commencement of the year. Feed troughs and water
				troughs, coops and livestock pens which are affixed to realty and fences,
				gates, barns and outbuildings are not subject to the exemption, notwithstanding
				the fact that they are necessary for the care and feeding of
				livestock.
28.3. Livestock
				includes, but is not limited to: cattle, horses, sheep, chickens, domestic
				ducks, domestic geese, domestic turkeys, catfish, rabbits, buffalo, mink,
				foxes, otters, pigs, mules, donkeys, domestic goats, ponies and earthworms when
				raised for profit or consumption or use on the farm.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-29 - Household Goods And Personal Effects

Current through Register Vol. XLI, No. 28, July 12, 2024
29.1. Household goods and personal effects if
				not held or used for profit are exempt from ad valorem property taxation. W.
				Va. Const. Art. X, '1b.
29.2.
				Household goods to the value of two hundred dollars ($200.00), if used for
				profit, are exempt from ad valorem property taxation.
29.3. Household goods, if used for profit,
				shall be valued at current market value.
29.4. Household goods in excess of the value
				of two hundred dollars ($200.00), when held or used for profit, shall be valued
				at current market value.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-30 - Bank Deposits And Money

Current through Register Vol. XLI, No. 28, July 12, 2024
30.1. All
				bank deposits and money (including cash) are exempt from ad valorem property
				tax. W. Va. Const. Art. X, '1a.
30.2. Individual coin collections are treated
				as cash and exempt, unless the collection is being held or maintained for the
				purpose of future profit. In such case, the collection is valued as tangible
				personal property and only the value in excess of face value of coins which are
				U.S. Money is subject to taxation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-31 - Household Goods Not Held Or Used For Profit

Current through Register Vol. XLI, No. 28, July 12, 2024
31.1. Household goods not held or used for
				profit are exempt from ad valorem taxation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-32 - Personal Effects Not Held Or Used For Profit

Current through Register Vol. XLI, No. 28, July 12, 2024
32.1. Personal effects not held or used for
				profit are exempt from ad valorem taxation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-33 - Dead Victuals

Current through Register Vol. XLI, No. 28, July 12, 2024
33.1. All
				dead victuals which are owned by individuals and intended for their use and
				consumption are exempt from taxation.
33.2. Dead victuals which are being, or have
				been, processed for sale to others are to be considered inventory, and are
				subject to ad valorem property tax. These shall include, but are not limited to
				the following:
33.2.1. Foodstuffs which are
				being processed for distribution to outlets for sale to the ultimate
				consumer.
33.2.2. The inventory
				held by retail food outlets.
33.2.3. The inventory of a restaurant and
				other food service establishments.