West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6-7
Same -- Telegraph and telephone companies
In the case of a telegraph or telephone line, the report shall show for every owner or operator:
# (a)
The number of miles of lines owned, leased or operated within this state, the gauge of the wire, the number of strands of wire, the material of which it is made and, as accurately as may be, the time when the line or any material part thereof was constructed or last replaced;
# (b)
if such lines be partly within and partly without the state, the whole number of miles thereof within this state and the whole number of miles without this state, including all branches and connecting lines in and out of the state;
# (c)
the true and actual value per mile of such line in each county of this state;
# (d)
its stations, shops and machinery therein, and all buildings, structures and appendages connected or used therewith, together with all real estate, other than its telegraph or telephone line, owned or used by it in connection with its line, and of each parcel of such real estate and the true and actual value thereof in each county in this state in which it is located;
# (e)
its personal property of every kind whatsoever, including money, credits and investments, and the amounts thereof wholly held or used in this state, showing the amount and value thereof in each county;
# (f)
an itemized list of all other real property within this state, with the location thereof; and (g) the actual capital employed in the business of such owner or operator, the total amount of the bonded indebtedness of the owner or operator, with respect to the line, and of all indebtedness not bonded; and, if the owner or operator be a corporation, its capital stock, the character, number, amount and the market value of the shares thereof, and the amount of capital stock actually paid in; its bonded indebtedness and its indebtedness not bonded. The board of public works shall have the right to require any such owner or operator to furnish such other and further information as, in the judgment of the board, may be of use to it in determining the true and actual value of the property to be assessed to the owner or operator.
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In this chapter (40 sections)
- 11-5-4 · In what district personalty assessed
- 11-5-5 · Valuation of credits and investments
- 11-5-6 · Property or stock of corporations
- 11-5-7 · Household furniture
- 11-5-8 · Assessment of transients selling goods
- 11-5-9 · Ascertainment of property held under order of court
- 11-5-10 · Entry of omitted personalty taxes
- 11-5-10A · Release of taxes, interest and charges, on bank deposits and…
- 11-5-11 · Mobile homes used by the owner for residential purposes and…
- 11-5-12 · Mobile homes situate upon property owned by a person other…
- 11-5-13 · Exemption of inventory and warehouse goods
- 11-5-13A · Application of exemption to finished goods in warehouse
- 11-5-14 · Assessment of motor vehicles previously titled jointly by…
- 11-5-15 · Dealer collection of fees on heavy equipment rental inventory
- 11-6-1 · Returns of property to board of public works
- 11-6-2 · Same -- Railroads
- 11-6-3 · Same -- Toll bridges
- 11-6-4 · Same -- Car line companies
- 11-6-5 · Same -- Pipeline companies
- 11-6-6 · Same -- Express companies
- 11-6-7 · Same -- Telegraph and telephone companies
- 11-6-7A · 11-6-7A
- 11-6-7B · 11-6-7B
- 11-6-8 · Form and manner of making return; failure to make return;…
- 11-6-9 · Compelling such return; procuring information and tentative…
- 11-6-10 · Failure to give information required by board of public…
- 11-6-11 · Valuation of property by board
- 11-6-11A · Adjustment of valuation by board
- 11-6-11B · 11-6-11B
- 11-6-11C · 11-6-11C
- 11-6-11D · 11-6-11D
- 11-6-11E · 11-6-11E
- 11-6-12 · Appeal from valuation by board
- 11-6-12A · Relief from erroneous assessments
- 11-6-13 · Apportionment of value among counties, districts and…
- 11-6-13A · 11-6-13A
- 11-6-13B · 11-6-13B
- 11-6-13C · 11-6-13C
- 11-6-13D · 11-6-13D
- 11-6-13E · 11-6-13E