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 110-43-4 - Property tax returns

Universal Citation: 110 WV Code of State Rules 110-43-4

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

4.1. Owners of cell towers constructed or erected between July 1, 2019 and July 1, 2024 are required to return those cell towers to the Board of Public Works. Property tax returns are due May 1st each year for cell towers erected or constructed during the preceding calendar year, when the cell towers constructed or erected between July 1, 2019 and July 1, 2024.

4.2. The returns shall be prepared in the form prescribed by the Tax Commissioner and filed with the Property Tax Division of the State Tax Department on or before the applicable first day of May.

West Virginia State Tax Department

Property Tax Division

Special Properties Section

P.O. Box 1463

Charleston, WV 25325

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