W. Va. Code R. § 110-43-1
General
1.1. Scope. – This interpretive rule establishes the valuation method to be used by the Tax Commissioner and the Board of Public Works when determining the assessed value of wireless communications transmission towers for ad valorem property tax purposes that are constructed or erected between July 1, 2019 and July 1, 2024. This rule interprets W. Va. Code § 11-6L-1 et seq. enacted in Senate Bill 3 (2019).
1.2. Authority. -- W. Va. Code § 11-3-33.
1.3. Filing Date. -- April 10, 2020
1.4. Effective Date. -- May 10, 2020
Amendment history
5/10/2020
Source: view the official text
Nearby sections (25 sections)
- 110-42-9 · Appointments
- 110-42-10 · Promotions, Demotions and Transfers
- 110-42-11 · Reconsideration
- 110-42-12 · Employment Conflicts
- 110-42-13 · Records and Reports
- 110-42-14 · Confidentiality
- 110-42-15 · Duties of State Officers; Legal Proceedings to Secure…
- 110-42-16 · Grievance Procedure
- 110-42-17 · Training and Development
- 110-42-18 · Employee Representative Organization Bulletin Boards
- 110-42-19 · Authority of the Board
- 110-42-20 · Amendments
- 110-43-1 · General
- 110-43-2 · Definitions
- 110-43-3 · Valuation of certain wireless technology property
- 110-43-4 · Property tax returns
- 110-43-5 · Appeals
- 110-43-6 · County assessors may not value cell towers valued by Board…
- 110-49-1 · General
- 110-49-2 · Definitions
- 110-49-3 · Tax Base
- 110-49-4 · Collection of tax
- 110-49-5 · Remittance to Tax Commissioner
- 110-49-6 · Quarterly Distribution of Collections
- 110-50C-1 · General