§11-6L-3. Limited-Time Valuation of Certain Specialized Wireless Technology Property

WV Code § 11-6L-3 (2019) (N/A)
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Notwithstanding any other provision of this code to the contrary, for five years immediately following the date of its erection, the value of a tower is its salvage value, and the correlated value determined under a unit valuation approach shall be reduced by the difference between the original cost and the salvage value of a tower.