W. Va. Code R. § 110-43-4
Property tax returns
4.1. Owners of cell towers constructed or erected between July 1, 2019 and July 1, 2024 are required to return those cell towers to the Board of Public Works. Property tax returns are due May 1st each year for cell towers erected or constructed during the preceding calendar year, when the cell towers constructed or erected between July 1, 2019 and July 1, 2024.
4.2. The returns shall be prepared in the form prescribed by the Tax Commissioner and filed with the Property Tax Division of the State Tax Department on or before the applicable first day of May.
West Virginia State Tax Department
Property Tax Division
Special Properties Section
P.O. Box 1463
Charleston, WV 25325
Amendment history
5/10/2020
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-50C-2 · Purposes
- 110-50C-3 · Disclosure of Certain Information Authorized
- 110-50C-4 · Consolidation of Rules