W. Va. Code R. § 110-1N-1
General
1.1. Scope. -- These regulations clarify and implement state law as it relates to the appraisal at market value of vehicles, watercraft and aircraft for ad valorem property tax purposes. Because these regulations provide context modifications of relevant parts of 110 C.S.R. 1 and such regulations with context modifications were adopted by the Tax Commissioner, W. Va. Code §11-1C-5(b) eliminates the requirement that this filing be subject to the procedure requirements of W. Va. Code §29A-3-1 et seq.
1.2. Authority. -- W. Va. Code §11-1C-1 et seq.
1.3. Filing Date. -- July 26, 1991.
1.4. Effective Date. -- July 26, 1991.
Amendment history
7/26/1991
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-2-1 · General
- 110-2-2 · Definitions
- 110-2-3 · Network Development Responsibility
- 110-2-4 · County Responsibility