This bill aims to repeal specific sections of the West Virginia Code that currently impose a tax on dogs. The sections being repealed include 19-20-1, which classifies dogs as personal property subject to taxation; 19-20-2, which outlines the collection of a head tax on dogs and the responsibilities of assessors and sheriffs; and 19-20-11, which pertains to the assessment of dogs as personal property.

By eliminating these provisions, the bill seeks to remove the taxation requirements for dog ownership in West Virginia, thereby relieving pet owners from the financial burden associated with these taxes. The overall intent is to simplify regulations surrounding pet ownership and promote responsible pet care without the added tax implications.