West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-43 - Special Valuation Method for Certain Wireless Technology Property
Section 110-43-1 - General
Universal Citation: 110 WV Code of State Rules 110-43-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -This interpretive rule establishes the valuation method to be used by the Tax Commissioner and the Board of Public Works when determining the assessed value of wireless communications transmission towers for ad valorem property tax purposes that are constructed or erected between July 1, 2019 and July 1, 2024. This rule interprets W. Va. Code § 11-6L-1 et seq. enacted in Senate Bill 3 (2019).
1.2. Authority.-- W. Va. Code § 11-3-33.
1.3. Filing Date. -- April 10, 2020
1.4. Effective Date. -- May 10, 2020
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