2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 6H. VALUATION OF SPECIAL AIRCRAFT PROPERTY.
§11-6H-4. Initial determination by county assessor.

§11-6H-4. Initial determination by county assessor.
The assessor of the county in which a specific item of property is located shall determine, in writing, whether that specific item of property is special aircraft property subject to valuation in accordance with this article. Upon making a determination that a taxpayer has special aircraft property, the county assessor shall notify the Tax Commissioner of that determination and shall provide information as the Tax Commissioner requires relating to that determination.

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