West Virginia Code
Chapter 11. Taxation
Article 6. Assessment of Public Service Businesses

§11-6-1. Returns of Property to Board of Public Works - (a) On or before May 1 in each year a...

§11-6-2. Same -- Railroads - In the case of a railroad, such return shall show...

§11-6-3. Same -- Toll Bridges - In the case of any bridge upon which a separate...

§11-6-4. Same -- Car Line Companies - In the case of car lines used for the transportation...

§11-6-5. Same -- Pipeline Companies - In the case of a pipeline, such return shall show...

§11-6-6. Same -- Express Companies - In case of an express company or express line, such...

§11-6-7. Same -- Telegraph and Telephone Companies - In the case of a telegraph or telephone line, the...

§11-6-8. Form and Manner of Making Return; Failure to Make Return; Criminal Penalty - All returns to be made to the board of public...

§11-6-9. Compelling Such Return; Procuring Information and Tentative Assessments by Tax Commissioner - (a) If any owner or operator fails to make such...

§11-6-10. Failure to Give Information Required by Board of Public Works; Criminal Penalty - If any person shall refuse to appear before the board...

§11-6-11. Valuation of Property by Board - Upon the fifteenth day after giving the notices required by...

§11-6-11a. Adjustment of Valuation by Board - Any time before an owner or operator appeals a valuation...

§11-6-12. Appeal From Valuation by Board - Any owner or operator claiming to be aggrieved by any...

§11-6-12a. Relief From Erroneous Assessments - (a) Any owner or operator claiming to be aggrieved by...

§11-6-13. Apportionment of Value Among Counties, Districts and Municipalities - In case the list and valuation of the property filed...

§11-6-14. Certification of Levies to Auditor - The clerk of the county court of every county in...

§11-6-15. Failure of Officers to Perform Duties as to Property of Public Service Corporations - Any clerk of a county court, secretary of the board...

§11-6-16. Entry of Assessment by Auditor of Property of Such Public Service Businesses - As soon as possible after the valuation of the property...

§11-6-17. Injunction to Restrain Collection of Tax - No injunction shall be awarded by any court or judge...

§11-6-18. Payment of Assessment by Owner or Operator - The Auditor shall, as soon as possible after such assessment...

§11-6-19. Accounting by Sheriff for District and Municipal Taxes From Public Service Corporations - When the district and independent school district taxes and levies...

§11-6-20. No Release of Taxes Assessed Against Such Corporations - Neither the county court of any county, nor any Board...

§11-6-21. Accounting for Levies Against Public Service Corporations - When such taxes and levies are paid into the treasury,...

§11-6-22. Certification by Auditor of Amount Chargeable to Sheriff From Levies Against Public Service Corporations; Payment of Amount Due Municipality - The Auditor shall certify to the county court and the...

§11-6-23. Lien of Taxes; Notice; Collection by Suit - (a) The amount of taxes and levies assessed under this...

§11-6-24. Assessment of Buildings and Real Estate of Public Service Corporations - All buildings and real estate owned or held by such...

§11-6-25. Exception - Notwithstanding the provisions of sections one, nine, eleven, eighteen, twenty-two...

§11-6-26. Operating Fund for Public Utilities Division in Auditor S Office - The Auditor shall establish a special operating fund in the...

§11-6-27. Public Utilities Tax Loss Restoration Fund - (a) The Auditor shall establish a special revenue fund in...