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§11-1C-10. Valuation of Industrial Property and Natural Resources Property by Tax Commissioner; Penalties; Methods; Values Sent to Assessors

Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 1C. Fair and Equitable Property Valuation » §11-1C-10. Valuation of Industrial Property and Natural Resources Property by Tax Commissioner; Penalties; Methods; Values Sent to Assessors

§11-1C-10. Valuation of Industrial Property and Natural Resources Property by Tax Commissioner; Penalties; Methods; Values Sent to Assessors

§11-1C-10. Valuation of Industrial Property and Natural Resources Property by Tax Commissioner; Penalties; Methods; Values Sent to Assessors

(a) As used in this section:

(1) “Industrial property” means real and personal property integrated as a functioning unit intended for the assembling, processing and manufacturing of finished or partially finished products.