West Virginia § 11-6L-2 Definitions

West Virginia Statutes

§ 11-6L-2 — Definitions

West Virginia § 11-6L-2

Ch. 11TAXATION

Art. 6LSPECIAL METHOD FOR VALUATION OF CERTAIN WIRELESS TECHNOLOGY PROPERTY

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Bluebook

W. Va. Code § 11-6L-2 (2026).

Text

For the purposes of this article:

(1)“Tower” means a structure which hosts an antenna or other equipment used for the purposes of transmitting cellular or wireless signals for communications purposes, including telephonically, or for computing purposes, including any antenna and all associated equipment, and which is constructed or erected on or after July 1, 2019; and

(2)“Salvage value” means five percent of original cost.

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For the purposes of this article:

(1) “Tower” means a structure which hosts an antenna or other equipment used for the purposes of transmitting cellular or wireless signals for communications purposes, including telephonically, or for computing purposes, including any antenna and all associated equipment, and which is constructed or erected on or after July 1, 2019; and

(2) “Salvage value” means five percent of original cost.