West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01M - Valuation Of Public Utility Property For Ad Valorem Property Tax Purposes
Section 110-1M-1 - General
Universal Citation: 110 WV Code of State Rules 110-1M-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This rule clarifies and implements State law as it relates to the appraisal, at market value, of property subject to taxation as public utilities; and general rules for distinguishing between operating and non-operating public utility property for ad valorem taxation purposes.
1.2. Authority. -- W. Va. Code '11-1C-5(b).
1.3. Filing Date. -- April 30, 2001
1.4. Effective Date. -- May 1, 2001.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
