West Virginia Code
Chapter 11. Taxation
Article 6L. Special Method for Valuation of Certain Wireless Technology Property

§11-6L-1. Short Title - This article shall be known and cited as the Wireless...

§11-6L-2. Definitions - For the purposes of this article: (1) "Tower" means a...

§11-6L-3. Limited-Time Valuation of Certain Specialized Wireless Technology Property - Notwithstanding any other provision of this code to the contrary,...

§11-6L-4. Initial Determination; Protest and Appeal - The valuation and assessment of any tower subject to this...

§11-6L-5. Effective Date - This article is effective on and after July 1, 2019.