{"data":{"id":"us-wv/w.-va.-code-11-6h-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6H-4","heading":"Initial determination by county assessor.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 6H. VALUATION OF SPECIAL AIRCRAFT PROPERTY."],"source_url":"https://code.wvlegislature.gov/11-6H-4/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:25Z","sha256":"928fc62994834ce0720e285d1234360deadda710e85bc6f15bf43b24871ad0cf","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-6h-3","next":"us-wv/w.-va.-code-11-6h-5"},"notice":"GroundRules: Original legal text. Not legal advice."}