W. Va. Code R. § 110-4-5
Proposed Land Use
5.1. Proposed land use may not be used as a basis for valuation until the actual use has changed to correspond with the proposed use. When the actual use changes to the proposed use, the assessor or Tax commissioner may consider for valuation purposes the recorded plan or plat as completed as designated by the county or municipal planning authority.
5.2. Before the property has changed to its proposed land use, the assessor or Tax Commissioner, as the case may be, may consider the factors and valuation process contained in Section 4 of this rule when estimating the value of property designated for a proposed land use.
Amendment history
5/1/2001
Source: view the official text
Nearby sections (25 sections)
- 110-3B-4 · Review And Resubmission Of The Property Books By The County…
- 110-3B-5 · Reassessment By Tax Commissioner
- 110-3B-6 · Notice Of Increased Assessment
- 110-3B-7 · Review By County Commission
- 110-3B-8 · Grounds For Removal From Office
- 110-3B-9 · Revision Of Levy Rates
- 110-3B-10 · Appeal To Circuit Court
- 110-3B-11 · Payment Of Costs
- 110-4-1 · General
- 110-4-2 · Definitions
- 110-4-3 · Recordation of a Plan or Plat Not To Be Used As A Basis of…
- 110-4-4 · Valuation of Remaining Lots
- 110-4-5 · Proposed Land Use
- 110-4-6 · Administrative Remedy
- 110-4-7 · Effective Date
- 110-6-1 · General
- 110-6-2 · Definitions
- 110-6-3 · Statement of Pollution Control Facilities Tax Treatment
- 110-6-4 · Approval as Pollution Control Facility
- 110-6-5 · Allocation or Separation of Values
- 110-6-6 · Recommendation of Values to County Assessor
- 110-6-7 · Annual List of Eligible Facility Items
- 110-6-8 · Administrative Remedy
- 110-6D-1 · General
- 110-6D-2 · Definitions