W. Va. Code R. § 110-6-3
Statement of Pollution Control Facilities Tax Treatment
3.1. Pollution control facilities are required for the protection and benefit of the environment and the general welfare of the public. However, pollution control facilities are considered to be nonproductive, to not add to the economic value of a business enterprise, and to have no market value after installation in excess of salvage value.
Amendment history
5/1/2002
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-6D-3 · Transition Rules
- 110-6F-1 · General
- 110-6F-2 · Definitions
- 110-6F-3 · Application for Certification of Capital Addition Property.…
- 110-6F-4 · Polymer Alliance Zone Investment