§11-6A-3. Tax treatment of pollution control facilities.
The value of a pollution control facility first placed in
operation subsequent to July one, one thousand nine hundred
seventy-three, shall, for the purpose of ad valorem property
taxation under this chapter, be deemed to be its salvage value,
that is to say, the price for which such facility would sell in
place if voluntarily offered for sale by the owner thereof.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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