West Virginia Code
Article 6K. Assessment of Industrial Property and Natural Resources Property
§11-6K-7. Effective Date

The provisions of this article enacted in the year 2010 shall be effective for the assessment years and the tax years beginning on or after July 1, 2011.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 6K. Assessment of Industrial Property and Natural Resources Property

§11-6K-1. Time and Basis of Assessments; True and Actual Value; and Returns of Property to Tax Commissioner

§11-6K-2. Definitions

§11-6K-3. Form and Manner of Making Return; Failure to Timely Make Return; Penalties

§11-6K-4. Review of Returns; Procuring Information for Tentative Appraisals; Tentative Appraisals by Tax Commissioner; Notification to Taxpayers

§11-6K-5. Informal Petition to Tax Commissioner for Review of Tentative Appraisals

§11-6K-6. Final Appraisal of Industrial Property and Natural Resources Property by Tax Commissioner; Appraisals Sent to Assessors; Appeals of Tax Commissioner's Appraisals

§11-6K-7. Effective Date

§11-6K-8. Rules