WEST VIRGINIA CODE
WVC 11-6E-3
§11-6E-3. Valuation of specialized manufacturing production
property.
Notwithstanding any other provision of this code to the
contrary, the value of specialized manufacturing production
property, for the purpose of ad valorem property taxation under
this chapter and under Article X of the Constitution of this State,
shall be its salvage value.
Note: WV Code updated with legislation passed through the 2012 1st Special Session