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§11-1A-11. Valuation of Certain Classes or Species of Property; Reserve Coal Properties; Oil Producing Properties; Gas Producing Properties; Timberland; Active Mining Mineral Interest; Commercial Real Property and Industrial Land; Commercial and Industrial Furniture, Fixtures, Machinery and Equipment; Intangible Personal Property; Public Utility Property; Vehicles, Watercraft and Aircraft

WV Code § 11-1A-11 (2019) (N/A)
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On or before September 1, 1983, the Tax Commissioner shall propose a legislative rule for submission to the Legislature pursuant to the provisions of article three, chapter twenty-nine-a of this code, which rule shall describe in detail the methods whereby the Tax Commissioner will determine the market value, during the first statewide reappraisal, of the following property:

(1) Active and reserve coal properties;

(2) Oil producing properties;

(3) Gas producing properties;

(4) Timberland;

(5) Active mining mineral interests including limestone, fireclay, dolomite, sandstone and other actively mined minerals;

(6) Commercial real property and industrial land;

(7) Commercial and industrial furniture, fixtures, machinery and equipment;

(8) Intangible personal property, including stock, accounts receivable and stocks in banks and capital of savings and loan associations;

(9) Public utility property; and

(10) Vehicles, watercraft and aircraft.

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§11-1A-10. Valuation of Farm Property
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§11-1A-12. Division of Functions Between the Tax Commissioner and Assessor; Local Exceptions to Value; Revisions by Tax Commissioner; Participation by Assessor in Hearings and Appeals