11-6-1 Returns of property to board of public works
11-6-2 Same — Railroads
11-6-3 Same — Toll bridges
11-6-4 Same — Car line companies
11-6-5 Same — Pipeline companies
11-6-6 Same — Express companies
11-6-7 Same — Telegraph and telephone companies
11-6-8 Form and manner of making return; failure to make return; criminal penalty
11-6-9 Compelling such return; procuring information and tentative assessments by Tax Commissioner
11-6-10 Failure to give information required by board of public works; criminal penalty
11-6-11 Valuation of property by board
11-6-11a Adjustment of valuation by board
11-6-12 Appeal from valuation by board
11-6-12a Relief from erroneous assessments
11-6-13 Apportionment of value among counties, districts and municipalities
11-6-14 Certification of levies to Auditor
11-6-15 Failure of officers to perform duties as to property of public service corporations
11-6-16 Entry of assessment by Auditor of property of such public service businesses
11-6-17 Injunction to restrain collection of tax
11-6-18 Payment of assessment by owner or operator
11-6-19 Accounting by sheriff for district and municipal taxes from public service corporations
11-6-20 No release of taxes assessed against such corporations
11-6-21 Accounting for levies against public service corporations
11-6-22 Certification by Auditor of amount chargeable to sheriff from levies against public service corporations; payment of amount due municipality
11-6-23 Lien of taxes; notice; collection by suit
11-6-24 Assessment of buildings and real estate of public service corporations
11-6-25 Exception
11-6-26 Operating fund for public utilities division in Auditor’s Office
11-6-27 Public utilities tax loss restoration fund

Terms Used In West Virginia Code > Chapter 11 > Article 6 - Assessment of Public Service Businesses

  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
  • County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Docket: A log containing brief entries of court proceedings.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Testify: Answer questions in court.
  • Town: includes a city, village or town, and the word "council" any body or board, whether composed of one or more branches, which is authorized to make ordinances for the government of a city, town, or village. See West Virginia Code 2-2-10
  • Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1