W. Va. Code R. § 110-1H-6
Timberland Improvements
Improvements such as roads and service buildings that are a required (usual) part of timber management operations are not subject to an additional market value appraisal over and above the appraisal of the managed timberland. Improvements that are not a necessary part of the timber management operations, such as dwellings, cottages, hunting camps, other recreational facilities, and associated real estate are subject to additional market value appraisals. Additionally, haul roads, strip and/or mountaintop removal mines, plant facilities, powerline and gas/oil pipeline rights-of-way, and gas/oil well pads shall not be valued as managed timberland.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (20 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…
- 110-1H-12 · Capitalization Rate
- 110-1H-13 · Summary of Method of Determining Appraised Value
- 110-1I-1 · General
- 110-1I-2 · Introduction
- 110-1I-3 · Definitions
- 110-1I-4 · Valuation Methods
- 110-1J-1 · General