West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat
Section 110-4-1 - General

Universal Citation: 110 WV Code of State Rules 110-4-1

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- This rule establishes the valuation methodology for unsold lots contained in a recorded plan or plat or in an area designated for proposed land use by a county or municipal planning authority.

1.2. Authority. -- W. Va. Code '11-3-1b(b).

1.3. Filing Date. -- April 30, 2001.

1.4. Effective Date. -- May 1, 2001.

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