Notwithstanding the provisions of sections one, nine, eleven, eighteen, twenty-two and twenty-three of this article, the provisions of this article as of January 1, 1961, shall govern the assessment of public service corporations for the assessment year beginning December 31, 1960.
Structure West Virginia Code
Article 6. Assessment of Public Service Businesses
§11-6-1. Returns of Property to Board of Public Works
§11-6-4. Same -- Car Line Companies
§11-6-5. Same -- Pipeline Companies
§11-6-6. Same -- Express Companies
§11-6-7. Same -- Telegraph and Telephone Companies
§11-6-8. Form and Manner of Making Return; Failure to Make Return; Criminal Penalty
§11-6-9. Compelling Such Return; Procuring Information and Tentative Assessments by Tax Commissioner
§11-6-10. Failure to Give Information Required by Board of Public Works; Criminal Penalty
§11-6-11. Valuation of Property by Board
§11-6-11a. Adjustment of Valuation by Board
§11-6-12. Appeal From Valuation by Board
§11-6-12a. Relief From Erroneous Assessments
§11-6-13. Apportionment of Value Among Counties, Districts and Municipalities
§11-6-14. Certification of Levies to Auditor
§11-6-15. Failure of Officers to Perform Duties as to Property of Public Service Corporations
§11-6-16. Entry of Assessment by Auditor of Property of Such Public Service Businesses
§11-6-17. Injunction to Restrain Collection of Tax
§11-6-18. Payment of Assessment by Owner or Operator
§11-6-19. Accounting by Sheriff for District and Municipal Taxes From Public Service Corporations
§11-6-20. No Release of Taxes Assessed Against Such Corporations
§11-6-21. Accounting for Levies Against Public Service Corporations
§11-6-23. Lien of Taxes; Notice; Collection by Suit
§11-6-24. Assessment of Buildings and Real Estate of Public Service Corporations
§11-6-26. Operating Fund for Public Utilities Division in Auditor S Office