Bill Text: WV HJR7 | 2013 | Regular Session | Introduced
Bill Title: Active Military Personal Property Tax Relief Amendment of 2014
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2013-02-13 - To House Constitutional Revision [HJR7 Detail]
Download: West_Virginia-2013-HJR7-Introduced.html
_Notwithstanding any other provisions of this Constitution to the contrary, the Legislature is hereby authorized to grant by law a deferral or exemption from ad valorem personal property taxes any motor vehicle that is registered to a member of the military or National Guard during any year he or she is engaged in active military service and permanently or temporarily assigned to a post outside of this state. The number and scope of the granted deferrals or exemptions extended to an individual while engaged in active military service, and the length and nature of the qualifying military service which shall be deemed eligible to receive such a deferral or exemption, may be established by law.
Resolved further, That in accordance with the provisions of article eleven, chapter three of the Code of West Virginia, 1931, as amended, such proposed amendment is hereby numbered "Amendment No. 1" and designated as the "Active Military Personal Property Tax Relief Amendment of 2014," and the purpose of the proposed amendment is summarized as follows: "To amend the State Constitution to permit the Legislature to establish personal property tax deferrals and exemptions for members of the Armed Forces or National Guard while they are assigned to active military service outside the state."
NOTE: The purpose of this Joint Resolution is to permit the Legislature to establish personal property tax deferrals and exemptions for members of the Armed Forces or National Guard while they are assigned to active military service outside the state .
This section is new; therefore, it has been completely underscored.