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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 6F. SPECIAL METHOD FOR APPRAISING QUALIFIED CAPITAL ADDITIONS TO MANUFACTURING FACILITIES.
§11-6F-3. Tax treatment of certified capital addition property.

§11-6F-3. Tax treatment of certified capital addition property.
Notwithstanding any other provisions of law, the value of certified capital addition property, for purposes of ad valorem property taxation under this chapter, shall be its salvage value, which for purposes of this article is five percent of the certified capital addition property's original cost.

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