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 110-4-5 - Proposed Land Use

5.1. Proposed land use may not be used as a basis for valuation until the actual use has changed to correspond with the proposed use. When the actual use changes to the proposed use, the assessor or Tax commissioner may consider for valuation purposes the recorded plan or plat as completed as designated by the county or municipal planning authority.

5.2. Before the property has changed to its proposed land use, the assessor or Tax Commissioner, as the case may be, may consider the factors and valuation process contained in Section 4 of this rule when estimating the value of property designated for a proposed land use.