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 110-4-7 - Effective Date
Universal Citation: 110 WV Code of State Rules 110-4-7
Current through Register Vol. XLI, No. 38, September 20, 2024
The valuation methodologies contained in this rule are effective for all recorded plans or plats filed after June 30, 2000. Provisions of this rule shall not apply to any plans or plats recorded before July 1, 2000, and in no event shall the appraised value of those lots, parcels or undeveloped land be less than their appraised value as of July 1, 2000.
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