West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01A - Valuation Of Farmland And Structures Situated Thereon For Ad Valorem Property Tax Purposes
Section 110-1A-1 - General
Universal Citation: 110 WV Code of State Rules 110-1A-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1 Scope. -- These regulations clarify and implement state law relating to the appraisal of farmland and structures situated thereon. Because these regulations provide context modifications of relevant parts of 110 C.S.R 1 and such regulations with context changes were adopted by the Tax Commissioner, W. Va. Code § 11-1C-10(e), W. Va. Code §1 1-1C-5(b) eliminates the requirement that this filing be subject to the proceeding requirements of W. Va. Code § 29A-3-1 et seq.
1.2. Authority. -- W. Va. Code § 11-1C-5(b).
1.3. Filing Date. -- August 27, 2021
1.4. Effective Date. -- September 27, 2021
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