5B-2L-9. Eligibility for property value adjustment tax credit.
There shall be allowed to every eligible taxpayer a property value adjustment tax credit against the taxes imposed under 11-21-1 et seq. or 11-24-1 et seq. of this code, as determined under this article.
Structure West Virginia Code
Chapter 5B. Economic Development Act of 1985
§5B-2L-2. Legislative Findings and Purpose
§5B-2L-6. Effective Date, Expiration Date and Required Reporting
§5B-2L-7. Consumers Sales and Service Tax and Use Tax Exemption for Construction Contractors
§5B-2L-8. Municipal Authority to Exempt Business and Occupation Tax
§5B-2L-9. Eligibility for Property Value Adjustment Tax Credit
§5B-2L-10. Amount of Property Value Adjustment Tax Credit Allowed
§5B-2L-11. Application of Annual Credit Allowance
§5B-2L-13. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§5B-2L-14. Designation of a Certified District
§5B-2L-15. Project Administration and Certification
§5B-2L-16. Project Application; Evaluation Standards; Approval of Projects