West Virginia § 11-6J-3 Valuation of certain specialized high-technology property

West Virginia Statutes

§ 11-6J-3 — Valuation of certain specialized high-technology property

West Virginia·Ch. 11 TAXATION·Art. 6J SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY

Notwithstanding any other provision of this code to the contrary, the value of servers directly used in a high-technology business or in an Internet advertising business, as defined in section nine-h, article fifteen of this chapter, and the value of tangible personal property directly used in a high-technology business or in an Internet advertising business, as defined in said section, 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.

Free access — add to your briefcase to read the full text and ask questions with AI

Notwithstanding any other provision of this code to the contrary, the value of servers directly used in a high-technology business or in an Internet advertising business, as defined in section nine-h, article fifteen of this chapter, and the value of tangible personal property directly used in a high-technology business or in an Internet advertising business, as defined in said section, 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.

West Virginia § 11-6J-3 (Valuation of certain specialized high-technology property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.