State Codes and Statutes
Statutes > West-virginia > 11 > 11-6f-3§11-6F-3. Tax treatment of certified capital addition property.
Notwithstanding any other provisions of law, the value of certified capital addition property, for purposes of ad valorem property taxation under this chapter, shall be its salvage value, which for purposes of this article is five percent of the certified capital addition property's original cost.
