Clarifying term "farm" for tax purposes

SB 387 clarifies the definition of "farm" for tax purposes in West Virginia. It specifies that a "farm" includes land used primarily for seasonal farming (like growing crops or raising livestock) but excludes commercial forestry/timber land and the one acre surrounding a principal residence (which will be valued as a regular home site). The bill requires the Commissioner of Agriculture to certify qualifying land, helping county assessors determine farm status for tax assessments. This directly affects farmers, local tax assessors, and the state's tax administration process.