W. Va. Code R. § 110-1J-10

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

Section 110-1J-10 - Annual reports of variables

10.1. The Tax Commissioner shall, on or before July 1 of each year, publish and file in the State Register an annual summary of the variables to be considered in arriving at the value of the specific oil or natural gas related property. Public comments shall be accepted until August 1 of each year with the final results filed in the State Register on or before September 1 of each year.

10.2. The published variables shall include, but not be limited to, information about the components of the capitalization rates and the safe harbor rates.