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-4 - Valuation of Trucks, Recreational Vehicles, Motorcycles, Mopeds and Other Vehicles

4.1. The local assessor shall use a current appraisal guide published by a recognized authority, directed by the Tax Commissioner for the month of July of the current assessment year to ascertain the appraised value of such vehicles, based on the lowest values in subject guide.

4.2. Older vehicle models in this classification which are excluded from recognized appraisal guides because of their age, shall have their last appraised value depreciated by ten percent (10%) per year until the value reaches two hundred dollars ($200). Thereafter, the appraised value will remain constant for so long as the vehicle is owned by the taxpayer.