West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6L-3
Limited-time valuation of certain specialized wireless technology property
Official textcode.wvlegislature.gov
Notwithstanding any other provision of this code to the contrary, for five years immediately following the date of its erection, the value of a tower is its salvage value, and the correlated value determined under a unit valuation approach shall be reduced by the difference between the original cost and the salvage value of a tower.
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In this chapter (40 sections)
- 11-6I-9 · 11-6I-9
- 11-6I-10 · 11-6I-10
- 11-6I-11 · 11-6I-11
- 11-6J-1 · Short title
- 11-6J-2 · Definitions
- 11-6J-3 · Valuation of certain specialized high-technology property
- 11-6J-4 · Initial determination by county assessor
- 11-6J-5 · Protest and appeal
- 11-6J-6 · Effective date
- 11-6J-7 · Report on economic benefit
- 11-6K-1 · Time and basis of assessments; true and actual value; and…
- 11-6K-2 · Definitions
- 11-6K-3 · Form and manner of making return; failure to timely make…
- 11-6K-4 · Review of returns; procuring information for tentative…
- 11-6K-5 · Informal petition to Tax Commissioner for review of tentative…
- 11-6K-6 · Final appraisal of industrial property and natural resources…
- 11-6K-7 · Effective date
- 11-6K-8 · Rules
- 11-6L-1 · Short title
- 11-6L-2 · Definitions
- 11-6L-3 · Limited-time valuation of certain specialized wireless…
- 11-6L-4 · Initial determination; protest and appeal
- 11-6L-5 · Effective date
- 11-6M-1 · Property Tax Treatment of Silicon and Silicon Carbide…
- 11-6M-2 · Rulemaking and Administration by Tax Commissioner
- 11-6M-3 · Effective Date and Sunset Date
- 11-6N-1 · Legislative findings and purpose
- 11-6N-2 · Definitions
- 11-6N-3 · Returns of property of high impact data centers to Board of…
- 11-6N-4 · Special Rules for Tax Distribution of High Impact Data Centers
- 11-6N-5 · Termination
- 11-7-1 · Collection of capitation taxes for tax year 1970; effective…
- 11-8-1 · Declarations
- 11-8-2 · Legislative findings
- 11-8-3 · Purposes
- 11-8-4 · Definition of taxing units
- 11-8-5 · Classification of property for levy purposes
- 11-8-6 · Aggregate of taxes on different classifications; taxing units…
- 11-8-6A · Levies on each classification by Board of Public Works
- 11-8-6B · Maximum levies on each classification by county courts; order…