West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01N - Valuation Of vehicles, watercraft, And aircraft For ad valorem property tax purposes
Section 110-1N-1 - General
Universal Citation: 110 WV Code of State Rules 110-1N-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 vehicles, watercraft and aircraft for ad valorem property tax purposes. Because these regulations provide context modifications of relevant parts of 110 C.S.R. 1 and such regulations with context modifications were adopted by the Tax Commissioner, W. Va. Code '11-1C-5(b) eliminates the requirement that this filing be subject to the procedure requirements of W. Va. Code '29A-3-1 et seq.
1.2. Authority. -- W. Va. Code '11-1C-1 et seq.
1.3. Filing Date. -- July 26, 1991.
1.4. Effective Date. -- July 26, 1991.
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