{"data":{"id":"us-wv/w.-va.-code-11-1a-11","jurisdiction":"us-wv","citation":"W. Va. Code § 11-1A-11","heading":"Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft.","body":"On or before September 1, 1983, the Tax Commissioner shall propose a legislative rule for submission to the Legislature pursuant to the provisions of article three, chapter twenty-nine-a of this code, which rule shall describe in detail the methods whereby the Tax Commissioner will determine the market value, during the first statewide reappraisal, of the following property:\n(1) Active and reserve coal properties;\n(2) Oil producing properties;\n(3) Gas producing properties;\n(4) Timberland;\n(5) Active mining mineral interests including limestone, fireclay, dolomite, sandstone and other actively mined minerals;\n(6) Commercial real property and industrial land;\n(7) Commercial and industrial furniture, fixtures, machinery and equipment;\n(8) Intangible personal property, including stock, accounts receivable and stocks in banks and capital of savings and loan associations;\n(9) Public utility property; and\n(10) Vehicles, watercraft and aircraft.","path":["CHAPTER 11. TAXATION.","ARTICLE 1A. APPRAISAL OF PROPERTY."],"source_url":"https://code.wvlegislature.gov/11-1A-11/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:19Z","sha256":"e4435e951d92913bd8d60702e01519ec1bc50e41bd242701db5c4a93f3ea2d1c","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-1a-10","next":"us-wv/w.-va.-code-11-1a-12"},"notice":"GroundRules: Original legal text. Not legal advice."}