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This article shall be known and cited as the High-Technology Business Property Valuation Act.
Structure West Virginia Code
West Virginia Code
Chapter 11. Taxation
Article 6J. Special Method for Valuation of Certain High-Technology Property
§11-6J-1. Short Title
§11-6J-2. Definitions
§11-6J-3. Valuation of Certain Specialized High-Technology Property
§11-6J-4. Initial Determination by County Assessor
§11-6J-5. Protest and Appeal
§11-6J-6. Effective Date
§11-6J-7. Report on Economic Benefit