West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes
Section 110-1-1 - General
Universal Citation: 110 WV Code of State Rules 110-1-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- These regulations clarify and implement state law as it relates to the appraisal at market value of certain species of real and personal property under W. Va. Code '11-1A-1 et seq.
1.2. Authority. -- W. Va.. Code ''11-1A-1(f) and 11-1A-11.
1.3. Filing Date. -- April 4, 1988.
1.4. Effective Date. -- April 4, 1988.
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