W. Va. Code R. § 110-1N-6
Valuation of Airplanes
6.1. The Tax Commissioner shall annually, in writing, direct county assessors to use an aircraft appraisal guide published by a nationally recognized authority, which guide shall be purchased by each assessor who has aircraft located in his county.
6.2. The local assessors shall determine the appraised value of special radio equipment and radar and other avionic equipment purchased and installed in the aircraft. The total appraised value of the aircraft shall be determined based on the retail value of both the aircraft and its navigational equipment.
Amendment history
7/26/1991
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-2-5 · Network Operations
- 110-2-6 · Network Security and Safeguards
- 110-3-1 · General
- 110-3-2 · Definitions
- 110-3-3 · Constitutional Authority