§8A-12-18. Disbursements by the Authority to County Farmland Protection Boards
(a) Applications; amount. — If a county has established a county farmland protection program, the authority shall distribute within sixty days after the end of its fiscal year at least eighty percent of that fiscal year's remaining funds to county farmland protection boards who have certified to the authority that there is then pending an […]
§8A-12-19. Classification of Land Subject to Conservation or Preservation Easement
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 […]
§8A-12-20. Authorization for Commissioner of Agriculture to Promulgate Proposed Rules
The commissioner of agriculture may propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code to implement the provisions of this article.
§8A-12-21. Tax on Privilege of Transferring Real Property
(a) Notwithstanding the provisions of section two, article twenty-two, chapter eleven, and effective January 1, 2003, and thereafter, in addition to the tax imposed pursuant to article twenty-two, chapter eleven of this code, any county commission that has created a farmland protection program may impose an additional county excise tax for the privilege of transferring […]
§8A-12-13. Offer of Conservation or Preservation Easements
(a) Owner may offer to sell or donate a conservation or preservation easement. — An owner of farmland may offer by written application to sell or donate a conservation or preservation easement on all or any portion of the farm to a county farmland board or the authority. (b) Requirements for application to sell or […]
§8A-12-14. Value of Conservation or Preservation Easement
(a) Maximum value. — The maximum value of any conservation or preservation easement acquired by the county farmland protection board or the authority is the asking price or the difference between the fair market value of the land and the agricultural value of the land, whichever is lower. (b) Fair market value. — The fair […]
§8A-12-15. Criteria for Acquisition of Conservation and Preservation Easements by County Farmland Protection Boards and the Authority
The authority and county farmland protection boards, in ranking applications for conservation and preservation easements, shall consider the following factors as priorities: (a) The imminence of residential, commercial or industrial development; (b) The total acreage offered for conservation or preservation easement; (c) The presence of prime farmland, unique farmland, farmland of statewide importance, other locally […]
§8A-12-16. Use of Land for Which Conservation or Preservation Easement Acquired
(a) Provisions to be included in conservation or preservation easement and county farmland protection board rules, or the authority rules. — Farmland upon which a conservation or preservation easement has been recorded may be used for the following: (1) Farm use;
§8A-12-17. Funding of Farmland Protection Programs
(a) County funds. — (1) Creation of county funds. — Once having created a county farmland protection program, a county commission may authorize the county farmland protection board to create and maintain a farmland protection fund and hire staff as it considers appropriate.
§8A-12-8. West Virginia Agricultural Land Protection Authority -– Board of Trustees
(a) Composition; chairman; quorum; qualifications. — The authority established on July 1, 2002, shall be governed and administered by a board of trustees composed of the state Treasurer, the Auditor and the commissioner of agriculture, who shall serve as ex officio members, and nine members to be appointed by the Governor, by and with the […]