W. Va. Code R. § 110-43-1

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

Section 110-43-1 - General

1.1. Scope. -This interpretive rule establishes the valuation method to be used by the Tax Commissioner and the Board of Public Works when determining the assessed value of wireless communications transmission towers for ad valorem property tax purposes that are constructed or erected between July 1, 2019 and July 1, 2024. This rule interprets W. Va. Code § 11-6L-1et seq. enacted in Senate Bill 3 (2019).

1.2. Authority.-- W. Va. Code § 11-3-33.

1.3. Filing Date. -- April 10, 2020

1.4. Effective Date. -- May 10, 2020

W. Va. Code R. § 110-43-1