West Virginia § 11-25-1 Declaration of purpose; rule of construction

West Virginia Statutes

§ 11-25-1 — Declaration of purpose; rule of construction

West Virginia § 11-25-1

Ch. 11TAXATION

Art. 25TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS

This text of West Virginia § 11-25-1 (Declaration of purpose; rule of construction) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-25-1 (2026).

Text

This article is enacted to provide general relief for low income citizens who are sixty-five years of age or over to aid them in providing or maintaining a homestead, by authorizing a claim for relief to be filed with the State Tax Commissioner and payment thereof from state funds, the amount of relief to be measured in part by the real property taxes or that portion of rent attributable to real property taxes paid by any such citizen, and the providing of such general relief is hereby declared to be a public purpose. This article shall, therefore, be liberally construed.

Free access — add to your briefcase to read the full text and ask questions with AI

This article is enacted to provide general relief for low income citizens who are sixty-five years of age or over to aid them in providing or maintaining a homestead, by authorizing a claim for relief to be filed with the State Tax Commissioner and payment thereof from state funds, the amount of relief to be measured in part by the real property taxes or that portion of rent attributable to real property taxes paid by any such citizen, and the providing of such general relief is hereby declared to be a public purpose. This article shall, therefore, be liberally construed.