an as-occurring basis on net receipts as recorded on
1099s for oil & gas ad valorem taxes.
178. SPECIAL CHARGES FOR MUNICIPAL
SERVICES
West Virginia Farm Bureau recommends the
repeal of WV Code 8-13-13 and clarification that
the authority to collect fees ends when the law is
repealed. We recommending replacing the repealed
law with legislation that:
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Reduction in rate per man hour VFDs and EMSs
must pay for worker’s compensation
Legally enforceable ability for VFDs and EMSs to
collect reimbursements, including from insurance
companies, for services rendered on all types of
calls
Provides representation for people who are assessed
taxes by bodies, i.e., county commissions, city
councils, public service commissions, etc.
Allows rural and municipal VFDs to receive taxes
equally
Provides fair and equal taxation of all taxpayers –
cities cannot charge more outside of city limits than
inside of city limits
Keeps taxes on a particular type of property in
proportion to the type of call (e.g., a city cannot
finance 90% of their budget from fire taxes on
structures if only 5% of their calls are structure fires)
179. AGRICULTURAL LAND & REAL
ESTATE TAXATION
Real estate taxation should be fair and in
conformity with existing constitutional limitations.
It is fundamental to remember that property owners
also pay all other taxes. The farmer is especially
vulnerable to unfair property tax or assessments
because of the amount of land necessary to farm.
West Virginia Farm Bureau endorses the
statewide review of taxation, but believes the
fair treatment of owner occupied residences and
farmland is essential to stable rural communities
and must remain so. Dwellings that are not owner
occupied are taxed at the Class III rate, even
if the dwellings do not generate any income.
We recommend that all non-income producing
dwellings be taxed at the Class II rate.
Agricultural land and managed forestland should
be valued as a tool in the production of food and fiber
– not on a speculative or other potential use basis. We
oppose any change in West Virginia’s property tax
methodology, particularly for farmland and managed
timberland, which would depart from the “presentuse” method of arriving at value.
Property taxes are slowly, but constantly,
increasing each year. The WV State Tax Department
is pressuring local assessors to increase property tax
assessments. Reassessment is limited to occur once
every ten (10) years. Only elected officials should be
able to raise taxes, not appointed officials who are not
held accountable to taxpayers.
Taxes from farm and forestland, presently and
historically, generate much more in tax revenue than
they demand in services compared to suburban and
urban acreage. Therefore, we support the pursuit
of a fair and equitable property tax law, for rural
landowners.
When farm use valuation has been established by
meeting federal guidelines, we recommend automatic
renewal unless use or ownership changes. WVFB
recommends that the State Tax Department enforce
its current farm use valuation policy uniformly across
the state.
Timber from farm woodlots should be considered
an agricultural crop for the purposes of farm use
valuation. In the year that a timber sale occurs
and income from timber sales from farm woodlots
exceeds other agricultural production, timber sales
should be pro-rated or averaged by the number of
years since the last harvest, rather than on an annual
basis when determining farm use valuation.
We oppose any excess acreage tax as negatively
affecting agriculture or economic development. We
further recommend that retired farmers or farmers
approaching retirement age be encouraged through
tax incentives favorable with respect to the landowner
to keep their farmland in production.
Farm Bureau supports legislation that would allow
property taxes to be paid on a monthly installment
basis at the option of the landowner.
Property tax shall not be assessed against private
individuals for any land used exclusively for drilling,
mineral extraction or utilities, including pads, rightsof-way, roads and pipelines.
180. IMPACT FEES
West Virginia Farm Bureau believes impact fees
should be used in growth counties for necessary
West Virginia Farm Bureau News 41