West Virginia Code 11-6E-4 – Initial determination by county assessor
Current as of: 2023 | Check for updates
|
Other versions
The assessor of the county in which a specific item of property is located shall determine, in writing, whether that specific item of property is specialized manufacturing production property subject to valuation in accordance with this article. Upon making a determination that a taxpayer has specialized manufacturing production property, the county assessor shall notify the Tax Commissioner of that determination, and shall provide such information to the Tax Commissioner as the Tax Commissioner may require relating to that determination.
Terms Used In West Virginia Code 11-6E-4
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
- 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
- Specialized manufacturing production property: means molds, jigs, dies, forms, patterns or templates, as defined in this section, directly used in manufacturing. See West Virginia Code 11-6E-2