West Virginia § 8A-12-21 Tax on privilege of transferring real property

West Virginia Statutes

§ 8A-12-21 — Tax on privilege of transferring real property

West Virginia § 8A-12-21

Ch. 8ALAND USE PLANNING

Art. 12VOLUNTARY FARMLAND PROTECTION PROGRAMS

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Bluebook

W. Va. Code § 8A-12-21 (2026).

Text

(a)Notwithstanding the provisions of section two, article twenty-two, chapter eleven, and effective January 1, 2003, and thereafter, in addition to the tax imposed pursuant to article twenty-two, chapter eleven of this code, any county commission that has created a farmland protection program may impose an additional county excise tax for the privilege of transferring title to real estate at the rate of no more than $1.10¢ for each $500' value or fraction thereof, as represented by any document as defined in section one, article twenty-two, chapter eleven of this code, payable at the time of delivery, acceptance or presentation for recording of the document.

(b)The tax imposed pursuant to this section is to be administered and collected as the tax on the privilege of transferring title

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(a) Notwithstanding the provisions of section two, article twenty-two, chapter eleven, and effective January 1, 2003, and thereafter, in addition to the tax imposed pursuant to article twenty-two, chapter eleven of this code, any county commission that has created a farmland protection program may impose an additional county excise tax for the privilege of transferring title to real estate at the rate of no more than $1.10¢ for each $500' value or fraction thereof, as represented by any document as defined in section one, article twenty-two, chapter eleven of this code, payable at the time of delivery, acceptance or presentation for recording of the document.

(b) The tax imposed pursuant to this section is to be administered and collected as the tax on the privilege of transferring title to real estate imposed pursuant to the provisions of article twenty-two, chapter eleven of this code.

(c) The tax imposed pursuant to this section is to be used exclusively for the purpose of funding farmland preservation.