{"data":{"id":"us-wv/w.-va.-code-11-6e-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6E-3","heading":"Valuation of specialized manufacturing production property.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 6E. SPECIAL METHOD FOR VALUATION OF CERTAIN MANUFACTURING PRODUCTION PROPERTY."],"source_url":"https://code.wvlegislature.gov/11-6E-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:24Z","sha256":"f6b8d4e979989d071b2fb3fa3eb8e5b1c0a7759fb33773f3f1326942efe9c219","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-6e-2","next":"us-wv/w.-va.-code-11-6e-4"},"notice":"GroundRules: Original legal text. Not legal advice."}