WVC 11 - 6 J- 3
§11-6J-3. Valuation of certain specialized high-technology
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, as defined in said
section, 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 2013 1st Special Session
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