West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01K - Valuation Of Natural Resources other Than Coal, Oil Or Natural Gas For Ad Valorem Property Tax Purposes
Section 110-1K-1 - General

Universal Citation: 110 WV Code of State Rules 110-1K-1

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- This rule provides the methodology the Tax Commissioner shall use to determine the appraised value of natural resources properties other than coal, oil or natural gas for ad valorem property tax purposes.

1.2. Authority. -- W. Va. Code ''11-1C-5(a) and (d), 11-1C-5a and 11-1C-10(d).

1.3. Filing Date. -- April 6, 1999.

1.4. Effective Date. -- May 1, 1999. This rule applies to tax years beginning on or after January 1, 2000.

1.5. Repeal of former rule. -- This legislative rule repeals and replaces WV 110 C.S.R. 1K, Valuation of Natural Resources Property Other Than Coal, Oil or Natural Gas for Ad Valorem Property Tax Purposes, filed July 26, 1991 and effective July 26, 1991.

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