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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 6E. SPECIAL METHOD FOR VALUATION OF CERTAIN MANUFACTURING PRODUCTION PROPERTY.
§11-6E-3. Valuation of specialized manufacturing production property.

§11-6E-3. Valuation of specialized manufacturing production property.
Notwithstanding any other provision of this code to the contrary, the value of specialized manufacturing production property, for the purpose of ad valorem property taxation under this chapter and under Article X of the Constitution of this State, shall be its salvage value.

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