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Bill > SB299


WV SB299

WV SB299
Tax Department rule relating to valuation of timberland and managed timberland


summary

Introduced
01/15/2026
In Committee
01/15/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to valuation of timberland and managed timberland.

AI Summary

This bill authorizes the West Virginia Tax Department to create and implement a legislative rule, which is a formal regulation, concerning how timberland and managed timberland are valued for tax purposes. This rule, filed in the State Register on July 25, 2025, and identified as 110 CSR 01H, is being established under the authority granted by section 11-1C-11b of the West Virginia Code, providing the Tax Department with the legal basis to define and apply specific valuation methods for these types of land.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

To Finance (on 01/15/2026)

bill text


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