Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-43 - Special Valuation Method for Certain Wireless Technology Property
Section 110-43-6 - County assessors may not value cell towers valued by Board of Public Works

W. Va. Code R. § 110-43-6

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-43-6 - County assessors may not value cell towers valued by Board of Public Works

When a cell tower is valued by the Board of Public Works as provided in W. Va. Code § 11-6L-1 et seq. and this interpretive rule, the cell tower may not be valued by the county assessor of the county in which the cell tower is located.

W. Va. Code R. § 110-43-6