W. Va. Code § 11-6E-3

Current through 2024 First Special Session
Section 11-6E-3 - Valuation of specialized manufacturing production property

Notwithstanding any other provision of this code to the contrary, the value of specialized manufacturing production property, for the purpose of ad valorem property taxation under this chapter and under Article X of the Constitution of this State, shall be its salvage value.

W. Va. Code § 11-6E-3