W. Va. Code R. § 110-43-2

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

Section 110-43-2 - Definitions

2.1. "Tower" means a structure which hosts an antenna or other equipment used for the purpose of transmitting cellular or wireless signals for communications purposes, including telephonically, or for computing purposes, including any antenna and all associated equipment, which is constructed or erected between July 1, 2019 and July 1, 2024.

2.1.a. The term "tower" includes any building or structure typically significantly higher than its diameter, and high relative to surrounding terrain and buildings, that is used to provide, transmit or carry personal wireless services, cellular telephone service, data services, internet service, wireless signal capacity for communications purposes, wireless voice communications services or wireless digital signal service.

2.1.b. A tower may be freestanding or may be attached to a building or larger structure, and may be fully sheathed or walled in or of skeleton framework, including, but not limited to lattice construction, monopole construction, guyed construction or sheathed construction, or a similar structure, upon which there is mounted an antenna or other equipment used for the purposes of receiving or transmitting, or both receiving and transmitting, cellular or wireless signal capacity for communications purposes, including personal wireless services, cellular telephone service, data services, internet service, wireless signal capacity for communications purposes, wireless voice communications services or wireless digital signal service.

2.1.c. The term "tower" includes, but is not limited to, any antenna and all associated equipment.

2.2. The terms "communications tower" and "tower" do not include:

2.2.a. Towers used for transmission of commercial broadcast radio or television;

2.2.b. Any building or structure on which the communications tower or tower is mounted that has any use, utility or purpose other than to provide personal wireless services, cellular telephone service, data services, internet service, wireless signal capacity for communications purposes, wireless voice communications services or wireless digital signal service.

2.3. A tower shall not be denied the special valuation method authorized in W. Va. Code § 11-6L-3 and this rule because the tower is used for mounting or positioning communications antennae and telecommunications equipment of multiple users or multiple systems that provide personal wireless services, cellular telephone service, data services, internet service, wireless signal capacity for communications purposes, wireless voice communications services or wireless digital signal service.

2.4. "Salvage value" means five percent of the original cost of the tower.

2.5. The date that a tower is "constructed or erected" means the date that construction or erection is completed, and the tower is placed in operation.

2.6. "Original cost" means the basis of the property for federal income tax purposes for the year the tower is constructed or erected.

W. Va. Code R. § 110-43-2