This bill amends the Code of West Virginia to clarify the classification of solar generation facilities in relation to agricultural property and operations. Specifically, it establishes that land used for solar generation facilities is not considered farm property for taxation purposes and that such facilities do not qualify as agricultural operations. The bill introduces new language stating that neither individuals nor corporations operating solar generation facilities on a parcel of land are engaged in farming if the electricity produced is sold commercially or used for non-farming purposes.

Additionally, the bill updates definitions related to agriculture, agricultural land, and agricultural operations. It specifies that "agriculture" encompasses the production of food, fiber, and woodland products, while "agricultural land" refers to land used for such production with a minimum annual value. Importantly, the definition of "agricultural operation" explicitly excludes solar generation facilities that produce electricity for commercial sale or non-farming uses, thereby reinforcing the distinction between traditional agricultural practices and solar energy production.

Statutes affected:
Introduced Version: 11-1A-10, 19-19-2
Committee Substitute: 11-1A-10, 19-19-2