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.
Structure West Virginia Code
Article 12. Voluntary Farmland Protection Programs
§8A-12-1. Legislative Findings and Purpose
§8A-12-3. Content and Requirements of Farmland Protection Programs
§8A-12-4. Farmland Protection Boards -– Appointment, Composition, Terms
§8A-12-5. Farmland Protection Boards -– Powers
§8A-12-6. Farmland Protection Board Duties
§8A-12-7. West Virginia Agricultural Land Protection Authority -– Established
§8A-12-8. West Virginia Agricultural Land Protection Authority -– Board of Trustees
§8A-12-9. West Virginia Agricultural Land Protection Authority -– Powers
§8A-12-10. West Virginia Agricultural Land Protection Authority -– Duties
§8A-12-12. Methods of Farmland Protection
§8A-12-13. Offer of Conservation or Preservation Easements
§8A-12-14. Value of Conservation or Preservation Easement
§8A-12-16. Use of Land for Which Conservation or Preservation Easement Acquired
§8A-12-17. Funding of Farmland Protection Programs
§8A-12-18. Disbursements by the Authority to County Farmland Protection Boards
§8A-12-19. Classification of Land Subject to Conservation or Preservation Easement
§8A-12-20. Authorization for Commissioner of Agriculture to Promulgate Proposed Rules