West Virginia Code 7-11B-1 – Short title
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This article may be known and cited as "The West Virginia Tax Increment Financing Act".
Terms Used In West Virginia Code 7-11B-1
- Tax increment: means the amount of regular levy property taxes attributable to the amount by which the current assessed value of real and tangible personal property having a tax situs in a development or redevelopment district exceeds the base assessed value of the property. See West Virginia Code 7-11B-3