W. Va. Code R. § 110-1A-1

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-1A-1 - General

1.1 Scope. -- These regulations clarify and implement state law relating to the appraisal of farmland and structures situated thereon. Because these regulations provide context modifications of relevant parts of 110 C.S.R 1 and such regulations with context changes were adopted by the Tax Commissioner, W. Va. Code § 11-1C-10(e), W. Va. Code §1 1-1C-5(b) eliminates the requirement that this filing be subject to the proceeding requirements of W. Va. Code § 29A-3-1et seq.

1.2. Authority. -- W. Va. Code § 11-1C-5(b).

1.3. Filing Date. -- August 27, 2021

1.4. Effective Date. -- September 27, 2021

W. Va. Code R. § 110-1A-1