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 110-43-6 - County assessors may not value cell towers valued by Board of Public Works
Universal Citation: 110 WV Code of State Rules 110-43-6
Current through Register Vol. XLI, No. 38, September 20, 2024
When a cell tower is valued by the Board of Public Works as provided in W. Va. Code § 11-6L-1 et seq. and this interpretive rule, the cell tower may not be valued by the county assessor of the county in which the cell tower is located.
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