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W. Va. Code § 11-6L-3

Limited-time valuation of certain specialized wireless technology property

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

Technology & Telecommunications
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W. Va. Code § 11-6L-3, Limited-time valuation of certain specialized wireless technology property, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2362865
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Notwithstanding any other provision of this code to the contrary, for five years immediately following the date of its erection, the value of a tower is its salvage value, and the correlated value determined under a unit valuation approach shall be reduced by the difference between the original cost and the salvage value of a tower.