W. Va. Code R. § 110-1M-1
General
1.1. Scope. -- This rule clarifies and implements State law as it relates to the appraisal, at market value, of property subject to taxation as public utilities; and general rules for distinguishing between operating and non-operating public utility property for ad valorem taxation purposes.
1.2. Authority. -- W. Va. Code §11-1C-5(b).
1.3. Filing Date. -- April 28, 2026.
1.4. Effective Date. -- April 28, 2026.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect after August 1, 2031.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (25 sections)
- 110-1J-5 · Yield Capitalization Model
- 110-1J-6 · Gross proceeds
- 110-1J-7 · Actual Annual Operating Costs
- 110-1J-8 · Default method of valuation
- 110-1J-9 · Annual property returns
- 110-1J-10 · Annual reports of variables
- 110-1J-11 · Confidentiality
- 110-1K-1 · General
- 110-1K-2 · Introduction
- 110-1K-3 · Definitions
- 110-1K-4 · Valuation Methods
- 110-1K-5 · Severability
- 110-1M-1 · General
- 110-1M-2 · Definition
- 110-1M-3 · Situs
- 110-1M-4 · Valuation of Operating Public Utility Property (excluding…
- 110-1M-5 · Valuation of Interstate Commercial Motor Vehicles
- 110-1M-6 · Taxpayer Returns For All Public Utility Property Except…
- 110-1N-1 · General
- 110-1N-2 · Definitions
- 110-1N-3 · Valuation of Automobiles
- 110-1N-4 · Valuation of Trucks, Recreational Vehicles, Motorcycles,…
- 110-1N-5 · Valuation of Watercraft
- 110-1N-6 · Valuation of Airplanes
- 110-1N-7 · Taxpayer Return