This article shall be known and cited as the "Specialized Manufacturing Production Property Valuation Act".

Terms Used In West Virginia Code 11-6E-1

  • manufacturing: include the activities of building construction, construction of other structures or facilities affixed to or on realty, retailing or agriculture, food processing or food manufacturing, the operation of any restaurant or retail food preparation or sales operation, the production of any natural resource, contract mining or any other activity of severing, producing, processing or extracting any natural resource. See West Virginia Code 11-6E-2