WV · constitutions
W. Va. Const. art. VI, § 53
Forestry Amendment
The Legislature may by general law define and classify forest lands and provide for cooperation by contract between the State and the owner in the planting, cultivation, protection, and harvesting thereof. Forest lands embraced in any such contract may be exempted from all taxation or be taxed in such manner, including the imposition of a severance tax or charge as trees are harvested, as the Legislature may from time to time provide. But any tax measured by valuation shall not exceed the aggregate rates authorized by section one of article ten of this Constitution.
History
[Editor’s note. – This section was proposed by House Joint Resolution No. 7, Acts, Regular Session, 1945, p. 640; submitted by Acts, Regular Session, 1945, c. 22; and ratified November 5, 1946.]
Provenance
- Source
- code.wvlegislature.gov
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
af4a2df4f6ea6947ff87f48700f7713128235f08bcedc38010ba954393ccefe3
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