West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-1A-11

Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft

Official textcode.wvlegislature.gov11 subsections

On or before September 1, 1983, the Tax Commissioner shall propose a legislative rule for submission to the Legislature pursuant to the provisions of article three, chapter twenty-nine-a of this code, which rule shall describe in detail the methods whereby the Tax Commissioner will determine the market value, during the first statewide reappraisal, of the following property:

# (1)

Active and reserve coal properties;

# (2)

Oil producing properties;

# (3)

Gas producing properties;

# (4)

Timberland;

# (5)

Active mining mineral interests including limestone, fireclay, dolomite, sandstone and other actively mined minerals;

# (6)

Commercial real property and industrial land;

# (7)

Commercial and industrial furniture, fixtures, machinery and equipment;

# (8)

Intangible personal property, including stock, accounts receivable and stocks in banks and capital of savings and loan associations;

# (9)

Public utility property; and

# (10)

Vehicles, watercraft and aircraft.

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