WVC 11 - 6 J- 4
§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 determination that a taxpayer has
a server or tangible personal property directly used in a
high-technology business or an internet advertising business, the
county assessor shall notify the Tax Commissioner of that
determination and shall provide information to the Tax Commissioner
as he or she requires relating to that determination.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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