West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6A-5A
Wind power projects
# (a)
Notwithstanding any other provisions of this article, a power project designed, constructed or installed to convert wind into electrical energy shall be subject to the provisions of this section.
# (b)
Each wind turbine installed at a wind power project and each tower upon which the turbine is affixed shall be considered to be personal property that is a pollution control facility for purposes of this article and, subject to an allocation of the value of project property determined by the Tax Commissioner in accordance with this section, all of the value associated with the wind turbine and tower shall be accorded salvage valuation: Provided, That the portion of the total value of the facility assigned salvage value in accordance with this section shall, on and after July 1, 2007, be no greater than seventy-nine percent of the total value of the facility. All personal property at a wind power project other than a wind turbine and tower shall not be accorded salvage valuation and shall not be considered to be personal property that is a pollution control facility. For purposes of this section, "wind turbine and tower" is limited to: The rotor, consisting of the blades and the supporting hub; the drive train, which includes the remaining rotating parts such as the shafts, gearbox, coupling, a mechanical brake and the generator; the nacelle and main frame, including the wind turbine housing, bedplate and the yaw system; the turbine transformer; the machine controls; the tower; and the tower foundation.
Source: view the official text
In this chapter (40 sections)
- 11-6-13J · 11-6-13J
- 11-6-14 · Certification of levies to Auditor
- 11-6-15 · Failure of officers to perform duties as to property of…
- 11-6-16 · Entry of assessment by Auditor of property of such public…
- 11-6-17 · Injunction to restrain collection of tax
- 11-6-18 · Payment of assessment by owner or operator
- 11-6-19 · Accounting by sheriff for district and municipal taxes from…
- 11-6-20 · No release of taxes assessed against such corporations
- 11-6-21 · Accounting for levies against public service corporations
- 11-6-22 · Certification by Auditor of amount chargeable to sheriff from…
- 11-6-23 · Lien of taxes; notice; collection by suit
- 11-6-24 · Assessment of buildings and real estate of public service…
- 11-6-25 · Exception
- 11-6-26 · Operating fund for public utilities division in Auditor’s…
- 11-6-27 · Public utilities tax loss restoration fund
- 11-6A-1 · Declaration of policy
- 11-6A-2 · Definition
- 11-6A-3 · Tax treatment of pollution control facilities
- 11-6A-4 · Regulations
- 11-6A-5 · Coal waste disposal power projects
- 11-6A-5A · Wind power projects
- 11-6B-1 · Purpose
- 11-6B-2 · Definitions
- 11-6B-3 · Twenty thousand dollar homestead exemption allowed
- 11-6B-4 · Claim for exemption; renewals; waiver of exemption
- 11-6B-5 · Determination; notice of denial of claim or exemption
- 11-6B-6 · Appeals procedure
- 11-6B-7 · Property tax books
- 11-6B-8 · 11-6B-8
- 11-6B-9 · Forms, instructions and regulations
- 11-6B-10 · Criminal penalties; restitution
- 11-6B-11 · Severability
- 11-6B-12 · Effective date
- 11-6C-1 · Inventory included within scope of article
- 11-6C-2 · Method for determining market value of dealer vehicle…
- 11-6C-3 · Owner to file return estimating market value
- 11-6C-4 · Determination of tax on dealer vehicle inventory, daily…
- 11-6C-5 · Intent of this article; Tax Commissioner to promulgate rules
- 11-6D-1 · Legislative findings and purpose
- 11-6D-2 · Definitions