{"data":{"id":"us-wv/w.-va.-code-11-6j-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6J-3","heading":"Valuation of certain specialized high-technology property.","body":"Notwithstanding any other provision of this code to the contrary, the value of servers directly used in a high-technology business or in an Internet advertising business, as defined in section nine-h, article fifteen of this chapter, and the value of tangible personal property directly used in a high-technology business or in an Internet advertising business, as defined in said section, 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 6J. SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY."],"source_url":"https://code.wvlegislature.gov/11-6J-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:25Z","sha256":"a9e1522e721458aec9eaeefc037862c382cb85dee3e5393be32c2c828f08243c","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-6j-2","next":"us-wv/w.-va.-code-11-6j-4"},"notice":"GroundRules: Original legal text. Not legal advice."}