W. Va. Code R. § 110-1M-3
Situs
3.1. Generally, when the cost approach is used, operating properties physically located in West Virginia shall be considered for tax purposes; however,
3.1.1. When the income approach is used, the unit of value shall be allocated to the state of West Virginia using operating plant data after which;
3.1.2. Apportionment of physical plant tax revenues, considering the location in the various taxing districts, shall be made by the West Virginia State Auditor's Office.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-01P · Valuation of Commercial and Industrial Real and Personal…
- 110-01Q · Appointment of Special Assessors by State Tax Commissioner