W. Va. Code R. § 110-1N-1

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

Section 110-1N-1 - General

1.1. Scope. -- These regulations clarify and implement state law as it relates to the appraisal at market value of vehicles, watercraft and aircraft for ad valorem property tax purposes. Because these regulations provide context modifications of relevant parts of 110 C.S.R. 1 and such regulations with context modifications were adopted by the Tax Commissioner, W. Va. Code '11-1C-5(b) eliminates the requirement that this filing be subject to the procedure requirements of W. Va. Code '29A-3-1 et seq.

1.2. Authority. -- W. Va. Code '11-1C-1 et seq.

1.3. Filing Date. -- July 26, 1991.

1.4. Effective Date. -- July 26, 1991.

W. Va. Code R. § 110-1N-1