West Virginia Statutes

§ 11-6L-3 — Limited-time valuation of certain specialized wireless technology property

West Virginia § 11-6L-3

JurisdictionWest Virginia

Ch. 11TAXATION

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

This text of West Virginia § 11-6L-3 (Limited-time valuation of certain specialized wireless technology property) 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 § 11-6L-3 (2026).

Text

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.

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

Legislative History

2019 Reg. Sess., HB2005; 2019 Reg. Sess., SB3; 2014 Reg. Sess., HB4343; 2012 Reg. Sess., HB4547

Nearby Sections

15

§ 11-1-1

Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner

§ 11-1-1a

Provision of legal services

§ 11-1-1b

Training of employees

§ 11-1-2

General duties and powers of commissioner; appraisers

§ 11-1-2a

Refund of taxes erroneously collected

§ 11-1-2b

Housing index requirements

§ 11-1-3

Aiding board of public works, Auditor and treasurer

§ 11-1-4

Biennial report of commissioner; fiscal officers to furnish information

§ 11-1-4a

Powers of Tax Commissioner as to tax and revenue statistics

§ 11-1-5

Misconduct or negligence of officers

§ 11-1-6

Forms and instructions for assessors

§ 11-1-7

Assistance to commissioner by prosecuting attorney

§ 11-1-8

Repealed. Acts, 2010 Reg. Sess., Ch. 32

§ 11-1-9

Holders of short-term permits and licenses to sell; rulemaking

§ 11-10-1

Legislative findings

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

West Virginia § 11-6L-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-6L-3.