West Virginia § 11-6H-4 Initial determination by county assessor

West Virginia Statutes

§ 11-6H-4 — Initial determination by county assessor

West Virginia § 11-6H-4

Ch. 11TAXATION

Art. 6HVALUATION OF SPECIAL AIRCRAFT PROPERTY

This text of West Virginia § 11-6H-4 (Initial determination by county assessor) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-6H-4 (2026).

Text

The assessor of the county in which a specific item of property is located shall determine, in writing, whether that specific item of property is special aircraft property subject to valuation in accordance with this article. Upon making a determination that a taxpayer has special aircraft property, the county assessor shall notify the Tax Commissioner of that determination and shall provide information as the Tax Commissioner requires relating to that determination.

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The assessor of the county in which a specific item of property is located shall determine, in writing, whether that specific item of property is special aircraft property subject to valuation in accordance with this article. Upon making a determination that a taxpayer has special aircraft property, the county assessor shall notify the Tax Commissioner of that determination and shall provide information as the Tax Commissioner requires relating to that determination.