From the W.Va. State Tax Department
CHARLESTON, W.Va — Enrolled Senate Bill 3 was enacted during the 2019 regular session of the West Virginia Legislature and relates generally to wireless telecommunication technology facilities. It provides a special method for valuing cell towers for property tax purposes that are constructed or erected between July 1, 2019 and July 1, 2024. See W. Va. Code § 11-6L-3.
Proposed interpretive rule 110 CSR 43 was filed in the State Register to provide guidance on application of this special valuation methodology. A copy of the proposed rule is posted at the Secretary of State’s website: http://apps.sos.wv.gov/adlaw/csr/rule.aspx?rule=110-43
Public comments on the proposed rule may be submitted until August 2, 2019.
Comments can be mailed or emailed to:
Mark S. Morton
West Virginia State Tax Department
P. O. Box 1005
Charleston, WV 25324