11-6J-1 Short title
11-6J-2 Definitions
11-6J-3 Valuation of certain specialized high-technology property
11-6J-4 Initial determination by county assessor
11-6J-5 Protest and appeal
11-6J-6 Effective date
11-6J-7 Report on economic benefit

Terms Used In West Virginia Code > Chapter 11 > Article 6J - Special Method for Valuation of Certain High-Technology Property

  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • 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.
  • Personal property: All property that is not real property.
  • personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. 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