West Virginia Statutes

§ 11-6C-3 — Owner to file return estimating market value

West Virginia·Ch. 11 TAXATION·Art. 6C SPECIAL METHOD FOR APPRAISING DEALER VEHICLE INVENTORY
The owner of dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory, or house trailer and factory-built homes inventory shall report the market value of such inventory, derived as set forth in section two of this article, to the assessor, as a part of the return required by law to be filed annually pursuant to the provisions of this chapter.

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Legislative History

2008 Reg. Sess., HB4088; 2007 Reg. Sess., SB672; 1995 Reg. Sess., HB2270

Nearby Sections

15
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