W. Va. Code R. § 110-1F-4

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

Section 110-1F-4 - Appraisal Of Property - Generally

4.1. What property included. -- All property shall be appraised at its true and actual value which shall be ascertained in accordance with W. Va. Code '11-1A-1 et seq.

4.2. Limitation on use of values. -- Neither the appraisement nor the values derived therefrom may be used by any assessors or county commissions, or by the Tax Commissioner for purposes of ad valorem tax assessments until after June 30, 1987.