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WVC 64 - 7 - 5 §64-7-5. State Tax Department.

     The legislative rule filed in the State Register on August 30, 2012, authorized under the authority of section five, article one- c, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on December 6, 2012, relating to the State Tax Department (valuation of commercial and industrial real and personal property for ad valorem property tax purposes, 110 CSR 1P), is authorized, with the following amendments:

     On page one, subsection 1.1, beginning on line ten, by striking out subsection 1.1 in its entirety and inserting in lieu thereof the following:

     "1.1 Scope. - These regulations clarify and implement State law as it relates to the appraisal at market value of commercial and industrial real and personal property under W. Va. Code §11- 10C-10. Because these regulations provide context modifications of relevant parts of 110 C.S.R. 1 and such regulations with context modifications were adopted by the Tax Commissioner through inclusion in the valuation plan required by W. Va. Code §11-1C-10(e), W. Va. Code §11-1C-5(b) eliminated the requirement that this filing be subject to the proceeding requirements of W. Va. Code §29A-3-1 et seq.";


     On page two, subsection 2.14, line twenty-four, following the words "remaining in", by striking out the words "the landlord" and inserting in lieu thereof the word "one". Note: WV Code updated with legislation passed through the 2015 Regular Session
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