Legislation to increase property taxes paid by owners of antique motor vehicles died when the West Virginia legislature adjourned for the year. Under the bill, each of these cars would have been assessed at $5,000 for purposes of the tax which would have penalized antique vehicle owners whose cars are worth less than $5,000. The actual maximum tax paid would have been $150. West Virginia law defines an "Antique motor vehicle" to mean any motor vehicle which is more than twenty-five years old and is owned solely as a collector's item.
