§11-6J-1. Short Title

This article shall be known and cited as the High-Technology Business Property Valuation Act.

§11-6J-2. Definitions

For the purposes of this article: (1) "Network" means a group of two or more computer systems linked together;

§11-6J-3. Valuation of Certain Specialized High-Technology Property

Notwithstanding any other provision of this code to the contrary, the value of servers directly used in a high-technology business or in an Internet advertising business, as defined in section nine-h, article fifteen of this chapter, and the value of tangible personal property directly used in a high-technology business or in an Internet advertising business, […]

§11-6J-4. Initial Determination by County Assessor

The assessor of the county in which a server or specific item of tangible personal property is located shall determine, in writing, whether that server or specific item of tangible personal property is directly used in a high-technology business or an Internet advertising business subject to valuation in accordance with this article. Upon making a […]

§11-6J-5. Protest and Appeal

At any time after the property is returned for taxation, but prior to January 1 of the assessment year, any taxpayer may apply to the county assessor for information regarding the issue of whether any particular item or items of property constitute property directly used in a high-technology business or an Internet advertising business under […]

§11-6J-6. Effective Date

This article shall be effective on and after July 1, 2009.

§11-6J-7. Report on Economic Benefit

The West Virginia Development Office shall provide to the Joint Committee on Government and Finance by March 1, 2013, and on March 1 of each of the two subsequent years, a report detailing the economic benefit of the valuation method specified in this article. The report shall include the number of new jobs created due […]