This bill amends the Code of West Virginia to authorize the Tax Department to create a legislative rule concerning the valuation of timberland and managed timberland. Specifically, it references a legislative rule that was filed in the State Register on July 25, 2025, under the authority of a previous code section.

The bill aims to provide clarity and formal authorization for the Tax Department to establish guidelines for assessing the value of timberland, which is essential for taxation purposes. The new legal language introduced in this bill does not include any deletions from current law, indicating a straightforward addition to the existing framework governing the Tax Department's responsibilities.

Statutes affected:
Introduced Version: 64-7-1