W. Va. Code R. § 110-1A-1
General
1.1. Scope. -- These regulations clarify and implement state law relating to the appraisal of farmland and structures situated thereon. Because these regulations provide context modifications of relevant parts of 110 C.S.R 1 and such regulations with context changes were adopted by the Tax Commissioner, W. Va. Code §11-1C-10(e), W. Va. Code §11-1C-5(b) eliminates the requirement that this filing be subject to the proceeding requirements of W. Va. Code §29A-3-1 et seq.
1.2. Authority. -- W. Va. Code §11-1C-5(b).
1.3. Filing Date. -- August 27, 2021
1.4. Effective Date. -- September 27, 2021
Amendment history
9/27/2021
Source: view the official text
Nearby sections (13 sections)
- 110-1A-1 · General
- 110-1A-2 · Valuation Rule
- 110-1H-1 · General
- 110-1H-2 · Introduction
- 110-1H-3 · Definitions
- 110-1H-4 · Classification of Timberland and Managed Timberland
- 110-1H-5 · Valuation of Farm Wood Lots
- 110-1H-6 · Timberland Improvements
- 110-1H-7 · Appraised Value of Timberland
- 110-1H-8 · Valuation of Less Than 10 Acres
- 110-1H-9 · Harvest Volumes Per Acre
- 110-1H-10 · Appraised Value Per Acre of Managed Timberland
- 110-1H-11 · Procedure for Determining Value Per Acre of Managed…