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-6 - Valuation of Airplanes
Universal Citation: 110 WV Code of State Rules 110-1N-6
Current through Register Vol. XLI, No. 38, September 20, 2024
6.1. The Tax Commissioner shall annually, in writing, direct county assessors to use an aircraft appraisal guide published by a nationally recognized authority, which guide shall be purchased by each assessor who has aircraft located in his county.
6.2. The local assessors shall determine the appraised value of special radio equipment and radar and other avionic equipment purchased and installed in the aircraft. The total appraised value of the aircraft shall be determined based on the retail value of both the aircraft and its navigational equipment.
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