West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01A - Valuation Of Farmland And Structures Situated Thereon For Ad Valorem Property Tax Purposes
Appendix 1
CATEGORIES OF FARMLAND
A. INTRODUCTION
(a) Appendix 1 divides farmland into three (3) categories according to utility or use of the land.
(b) Farmland is categorized as:
(1) Tillable. The term "tillable land" shall mean land used or usable and intended for use in raising crops.
(2) Pasture. The term "pasture land" shall mean used or usable and intended for use in grazing livestock.
(3) Woodland. The term "woodland" shall mean land used for growing timber.
(c) Each of these three (3) categories is divided into five (5) subcategories which grade the property according to quality and fitness for the particular utility or use category to which it has been relegated. These subcategories and designated "Grade A" through "Grade E." Land having less than the highest quality and fitness is classified as "Grade B" through "Grade E " "Grade E" being the lowest quality and fitness classification.
Any given tract of land may fall into any number of these categories and subcategories in accordance with the actual use to which the land is suited.
B. TILLABLE
Tillable land is categorized into five (5) grades.
Grade "A" This land is good loam soil that is easy to work (a tract approximately ten (10) acres or more in one (1) continuous parcel) and can be cultivated safely with ordinary good farm methods. This land is nearly level and there is little or no erosion.
Grade "B" This land is level to rolling and can be cultivated safely with ordinary good farm methods. The soil may need lime or fertilizing. The bottom land may need improved drainage.
Grade "C" This land is also level to rolling crop land. The drainage of tire property is generally good. A small amount of erosion may be taking place. This land can be cultivated with care. It needs contour strip cropping usually best suited for hay and other grass crops. This type of property may be cut into smaller sections due to some sort of natural or man-made obstructions.
Grade "D" This land -is good hillside farmland; eighty percent (80%) of this land can be farmed with a tractor. The soil is generally of a good quality and the drainage is good. This type of land is generally best suited for the raising of hay.
Grade "E" This crop land is very steep hillside that is too steep to farm with modem farm machinery. The soil is generally of a poor quality and its cultivation may cause severe erosion.
C. PASTURE
Pasture land is categorized into five (5) grades.
Grade "A" This type of land could be used for either pasture or crop land. Its topography is level to rolling. The land can be clipped with a tractor; lime and fertilizer can be applied with modem farm equipment. The drainage of tire property will be good and tire soil will be good quality. The land is clear of any significant overgrowth such as excess trees or brush.
Grade "B" This land is of similar nature to Grade "A" Pasture land other than the fact that the quality of the soil is not good. The size of the parcel will be of small nature. This type of land, for some reason, is not suitable for tilling and generally best suited for permanent pasture.
Grade "C" This land will generally have a moderate amount of erosion. The topography of the land will be average.
Grade "D" This land is generally hillside pasture that has a very steep degree of slope. The pasture will generally have some natural obstruction such as overbrush, etc. The type of soil is generally of poor quality.
Grade "E" This land is generally very steep and there may be a mixture of overbrush and pasture throughout. Brush must be cleared with hand tools. The soil consistency is generally of poor quality; lime or fertilizer is seldom applied to this type of land and then only with hand tools.
D. WOODLAND
Woodland is categorized into five (5) grades;
Grade "A" This land is adaptable, upon clearing, for use as tillable land or pasture. The topography of the land will be level to slightly rolling. The soil type is general of loam. There will be a stand of trees of commercial species.
Grade "B" This land is also level to rolling. It is adaptable for other profitable uses. There may be a minimal amount of erosion. The soil is generally of a good quality.
Grade "C" The topography of this land indicates that its best use is for the growing of timber. There is a stand of sound trees of commercial species in good form.
Grade "D" The topography of this land is such that tire land is not economically feasible to use for anything other than growing trees. There may be some erosion of the soil.
Grade "E" The topography of this land is generally steep. It will be difficult land from which to harvest the timber. This land generally exhibits poor soil quality.
