WVC 11 - 6 H- 3
§11-6H-3. Valuation of special aircraft property.
Notwithstanding any other provision of this code to the
contrary, the value of special aircraft property, for the purpose
of ad valorem property taxation under this chapter and under
article X of the Constitution of the State of West Virginia, shall
be its salvage value.
Note: WV Code updated with legislation passed through the 2012 1st Special Session