W. Va. Code R. § 110-1M-1

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

Section 110-1M-1 - General

1.1. Scope. -- This rule clarifies and implements State law as it relates to the appraisal, at market value, of property subject to taxation as public utilities; and general rules for distinguishing between operating and non-operating public utility property for ad valorem taxation purposes.

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

1.3. Filing Date. -- April 30, 2001

1.4. Effective Date. -- May 1, 2001.

W. Va. Code R. § 110-1M-1