Terms Used In West Virginia Code > Chapter 11 > Article 6F - Special Method for Appraising Qualified Capital Additions to Manufacturing Facilities

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Certified capital addition property: means all real property and personal property included within or to be included within a qualified capital addition to a manufacturing facility that has been certified by the State Tax Commissioner in accordance with §. See West Virginia Code 11-6F-2
• 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
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Manufacturing: means any business activity classified as having a sector identifier, consisting of the first two digits of the six-digit North American Industry Classification System code number of 31, 32, or 33. See West Virginia Code 11-6F-2
• Manufacturing facility: means any factory, mill, chemical plant, refinery, warehouse, building or complex of buildings, including land on which it is located, and all machinery, equipment, improvements, and other real property and personal property located at or within the facility used in connection with the operation of the facility in a manufacturing business. See West Virginia Code 11-6F-2
• Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
• Personal property: means all property specified in §. See West Virginia Code 11-6F-2
• Personal property: All property that is not real property.
• Qualified capital addition to a manufacturing facility: means either:

  (1) All real property and personal property, the combined original cost of which exceeds $50 million to be constructed, located, or installed at or within two miles of a manufacturing facility owned or operated by the person making the capital addition that has a total original cost before the capital addition of at least $100 million. See West Virginia Code 11-6F-2

• Real property: means all property specified in §. See West Virginia Code 11-6F-2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. 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