W. Va. Code R. § 110-43-6
County assessors may not value cell towers valued by Board of Public Works
When a cell tower is valued by the Board of Public Works as provided in W. Va. Code § 11-6L-1 et seq. and this interpretive rule, the cell tower may not be valued by the county assessor of the county in which the cell tower is located.
Amendment history
5/10/2020
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-50C-5 · Publication
- 110-50G-1 · General