CHAPTER 11. TAXATION.

§11-8-1. Declarations.

Whereas, Two former acts of the present Legislature relating to the subject matter and general object of this article have been held by the Supreme Court of Appeals of this state to be unconstitutional for varying reasons, which holdings give rise to the question and doubt as to whether the Tax Limitation Amendment, according to the majority interpretation of its intent and meaning, and in consonance with a like, but differently constituted, majority interpretation of other Constitutional provisions, may be made workable literally and, at the same time, permit provisions to be made for the necessary requirements of governmental expenses; and

Whereas, This Legislature cannot entertain the belief that the voters of this state who, with such practical unanimity, adopted the Tax Limitation Amendment, had in mind that any possible effect or consequence thereof would be to destroy or seriously impair Constitutional government in the state or any political subdivision thereof, but rather that one of its objects and purposes was to enjoin and compel a curtailment and reduction of governmental expenses, and to hold them within reasonable bounds consistent with the economical and efficient administration thereof; and

Whereas, It is the express purpose and object of the provisions hereinafter contained to fully conform with the spirit of said amendment and to provide ample safeguards to insure the strictest economy in the matter of governmental expenditures, to the end that proper agencies of government may not be compelled to abdicate or cease to function, but that in so functioning they shall not entail upon the public any expense which is not absolutely necessary; therefore, the Legislature of West Virginia doth find and declare:

That the provisions of this article hereinafter contained are as it verily believes fully within the spirit of said amendment and the several judicial interpretations thereof, and that by means thereof said amendment may be found to be workable in its practical application.

Bills Affecting §11-8-1

2002 Regular Session: HB4634
2004 Regular Session: SB14
2004 Regular Session: SB14
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2313
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB497
2005 Regular Session: SB497
2005 Regular Session: SB688
2005 Regular Session: SB688
2005 Regular Session: SB688
2006 Regular Session: HB2313
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: SB43
2006 Regular Session: SB43
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB719
2006 Regular Session: SB719
2006 Regular Session: SB719
2007 Regular Session: HB2161
2007 Regular Session: SB112
2007 Regular Session: SB112
2007 Regular Session: SB446
2007 Regular Session: SB446
2007 Regular Session: SB446
2007 Regular Session: SB536
2007 Regular Session: SB536
2007 Regular Session: SB662
2007 Regular Session: SB692
2007 Regular Session: SB692
2008 Regular Session: HB2161
2008 Regular Session: SB131
2008 Regular Session: SB332
2009 Regular Session: HB2291
2009 Regular Session: HB3284
2010 Regular Session: HB2291
2010 Regular Session: HB4614
2010 Regular Session: SB641
2011 Regular Session: HB2294
2011 Regular Session: HB2792
2011 Regular Session: SB305
2012 Regular Session: HB2294
2013 Regular Session: HB2119
2013 Regular Session: HB2993
2013 Regular Session: SB618
2014 Regular Session: HB2119
2014 Regular Session: HB2993
2014 Regular Session: SB302
2015 Regular Session: HB2029
2015 Regular Session: HB2262
2015 Regular Session: SB98
2016 1X: HB114
2016 Regular Session: HB2029
2016 Regular Session: HB2262
2016 Regular Session: HB4596
2016 Regular Session: HB4712
2016 Regular Session: SB337
2016 Regular Session: SB570
2017 Regular Session: HB2036
2017 Regular Session: SB30
2017 Regular Session: SB38
2017 Regular Session: SB487
2018 Regular Session: HB4475
2018 Regular Session: HB4543
2018 Regular Session: SB12
2018 Regular Session: SB85
2018 Regular Session: SB300
2018 Regular Session: SB596
2019 1X: HB168
2019 1X: HB168
2019 Regular Session: HB2228
2019 Regular Session: HB3123
2019 Regular Session: SB29
2019 Regular Session: SB113
2019 Regular Session: SB336
2019 Regular Session: SB439
2019 Regular Session: SB635
2019 Regular Session: SB666
2020 Regular Session: HB2228
2020 Regular Session: HB4889
2021 Regular Session: HB2714
2021 Regular Session: SB600