W. Va. Code § 11-6L-3
Current through 2024 First Special Session
Notwithstanding any other provision of this code to the contrary, for five years immediately following the date of its erection, the value of a tower is its salvage value, and the correlated value determined under a unit valuation approach shall be reduced by the difference between the original cost and the salvage value of a tower.
W. Va. Code § 11-6L-3