West Virginia Statutes
§ 8A-12-19 — Classification of land subject to conservation or preservation easement
Notwithstanding any statute or rule to the contrary, any property held or coheld by a holder under a conservation or preservation easement as defined in this article, regardless of ownership, shall be taxed as "agricultural lands" for ad valorem property tax purposes without further requirement, restriction or disqualification. For ad valorem property tax purposes, any property held or coheld by a holder under a perpetual conservation or preservation easement as defined by this article, regardless of ownership, shall be taxed as "agricultural lands" without further requirement, restriction or disqualification.
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West Virginia § 8A-12-19 (Classification of land subject to conservation or preservation easement) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
2004 Reg. Sess., SB454
Nearby Sections
15
§ 8A-1-1
Legislative findings§ 8A-1-2
Definitions§ 8A-10-1
Enforcement§ 8A-10-2
Penalty§ 8A-10-3
Injunction§ 8A-10-4
Special provisions§ 8A-10-5
General repealer§ 8A-11-1
Standards for factory-built homes§ 8A-12-1
Legislative findings and purpose§ 8A-12-11
Definitions§ 8A-12-12
Methods of farmland protection