West Virginia Constitution Article X. Taxation & Finance
Here is a summary of Article X of the West Virginia Constitution, titled “Taxation and Finance”:
West Virginia Constitution – Article X: Taxation and Finance
This article establishes the framework for taxation and financial operations of the state government.
🔑 Key Sections and Provisions:
Uniformity of Taxation (Section 1)
Taxes must be uniform on the same class of property within a taxing district.
Property is to be taxed in proportion to its value, as assessed under general law.
Exemptions (Section 1a & 6)
Certain property is exempt from taxation, including:
Property used for religious, educational, charitable, or public purposes.
Personal property up to a certain value (e.g., household goods).
The Legislature may define further exemptions.
Assessment and Valuation (Section 2–3)
Property must be assessed at its true and actual value.
Laws must ensure equal and uniform assessments across the state.
Levy Limits (Section 1b, 1c)
There are limits on property tax rates (levy rates) imposed by counties, municipalities, and school districts.
These rates can be adjusted under specific conditions or by voter approval.
State Debt and Credit (Sections 4, 6a)
The state may not contract debt beyond certain limits unless approved by voters.
The state cannot use its credit to aid private interests, except in specific cases (e.g., veterans’ bonuses).
Taxation for Public Use (Section 5)
No tax shall be levied except for public purposes, ensuring accountability and transparency.
Special Taxes (Sections 9–10)
Allows special taxes like:
License taxes on motor vehicles, with proceeds restricted to road construction and maintenance.
Inheritance, income, and excise taxes may be imposed by law.
School Funding (Section 5a)
Requires the Legislature to provide for the support of free schools, including minimum funding levels.
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