Current through Register Vol. XLI, No. 50, December 13, 2024
Section 61-37-5 - Maintenance of property status for certain purposes; exceptions5.1. The occurrence of agritourism activities does not change the nature or use of property that otherwise qualifies as agricultural for building code and property tax classification purposes. 5.1.a. An owner of farm land wishing to maintain farm land valuation of his or her land must comply with the annual application requirements of his or her county assessor.5.1.b. Tangible personal property utilized in agritourism shall be considered to be "employed exclusively in agriculture," and therefore eligible for the personal property exemption contained in W. Va. Code § 11-3-9(a)(28), so long as that tangible personal property would otherwise be eligible for the exemption, save the property's use in agritourism activities, and the tangible personal property's use in agritourism activities less than 50% of its overall use.5.2. An agritourism business may use certain of its facilities for occasional events without complying with building codes applicable to structures used for such purposes on a full-time basis so long as such facilities are deemed structurally sound and otherwise safe for the intended use.5.2.a. Occasional use of an agricultural structure that would otherwise be exempt from a housing or building code pursuant to W. Va. Code § 7-1-3n for agritourism purposes shall not affect that structure's exemption from the applicable housing or building code.5.2.b. Should a city or county building official conclude that an agritourism structure subject to a housing or building code is not structurally sound, a statement by a licensed engineer certifying structural soundness shall satisfy the requirements of this section.5.2.c. Nothing in this rule shall be construed to require the Commissioner or the West Virginia Department of Agriculture to certify or determine that an agritourism facility is structurally sound and otherwise safe for the intended use, as required by section 5.2 of this rule.5.3. Buildings that are considered "farm structures" pursuant to 87 C.S.R. §1.5 and are therefore exempt from the State Fire Code (87 C.S.R. §1) maintain their status as farm structures and any applicable exemption from the State Fire Code if they are used for occasional agritourism activities.