West Virginia · 2026 Regular Session
The purpose of this bill relates to the ability of the county authority to impose a vacancy tax on vacant or mostly vacant structures. The bill provides for a legislative purpose. The bill grants authority. The bill provides for definitions. The bill provides for the imposition of a vacancy tax. The bill provides for notice and appeal. The bill provides for collection and lien. The bill creates exemptions. Finally, the bill provides rulemaking authority.
To House Finance (2026-01-22)