West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06 - Pollution Control Facilities
Section 110-6-6 - Recommendation of Values to County Assessor
Universal Citation: 110 WV Code of State Rules 110-6-6
Current through Register Vol. XLI, No. 38, September 20, 2024
6.1. Each county assessor shall be notified by the tax commissioner before December fifteenth of any eligible facility in his or her county on the preceding July first assessment day together with the salvage value of each facility. The notice shall recommend that the assessor use the salvage value provided as the appraised value of the facility.
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