FOREWORD

The Institute for Public Affairs at West Virginia University is pleased to present the fourth monograph in a continuing series of Policy Monographs that address important public policy issues facing West Virginia.

Policy Monograph Series No. 4, Property Taxes in West Virginia, focuses on one of the most enduring and controversial issues facing policymakers in West Virginia and in many other states across the country.  In 1990, West Virginia's state government adopted legislation that promises to significantly alter West Virginia's property tax system.  The three articles in this monograph examine that legislation and suggest how it will alter West Virginia's property tax system.  The authors agree that the 1990 legislation will lead to improvements in the property tax system.  However, they also agree that even more has to be done to insure that West Virginia has a property tax system that is adequate, legitimate and equitable.

It is hoped that this monograph will stimulate public discussion and informed commentary as West Virginia continues to refine and to reflect upon the state's revenue system.

The opinions expressed in this monograph are those of the authors and do not necessarily reflect the views of the Institute for Public Affairs or of West Virginia University.
 

Dr. Robert Jay Dilger
Editor & Director
Institute for Public Affairs
 

TABLE OF CONTENTS
 

Foreword................................................................................................ i

I. Real Property Tax Issues and Problems in West Virginia,
by Dale Colyer and Anthony Ferrise ........................................................ 1

II. The Property Tax in West Virginia: Adequacy, Legitimacy and Equity,
by David E. White ................................................................................. 47 

III. Farmland Assessment and Taxation in West Virginia,
by Hettiarachchige Banduratne and Dale Colyer ....................................103
 

About the Authors

Hettiarachchige Banduratne received his masters of science degree in Agricultural Economics from West Virginia University's College of Agriculture and Forestry.  He is currently a minister of agriculture in Sri Lanka.

Dale Colyer is a Professor of Agricultural Economics in the College of Agriculture and Forestry at West Virginia University. He has written numerous articles and papers dealing with West Virginia's revenue system.

Anthony Ferrise was a Professor of Rural Development for West Virginia University's Cooperative Extension Service until his death in 1990.  He authored many articles and papers concerning West Virginia's tax system.

David E. White was a Professor of Forestry Economics and Policy at the College of Agriculture and Forestry, West Virginia University.  He recently retired and is residing in Terra Alta, West Virginia.  His article is the result of research supported in large part by the West Virginia Agricultural and Forestry Experiment Station and is published with the approval of the Director of the Experiment Station as Scientific Paper Number 2275.  He has authored numerous articles and papers concerning the timber industry in West Virginia.