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-3 - Situs
Universal Citation: 110 WV Code of State Rules 110-1M-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Generally, when the cost approach is used, operating properties physically located in West Virginia shall be considered for tax purposes; however,
3.1.1. When the income approach is used, the
unit of value shall be allocated to the state of West Virginia using operating
plant data after which;
3.1.2.
Apportionment of physical plant tax revenues, considering the location in the
various taxing districts, shall be made by the West Virginia State Auditor's
Office.
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