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


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

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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