{"data":{"id":"us-wv/w.-va.-code-5b-2l-9","jurisdiction":"us-wv","citation":"W. Va. Code § 5B-2L-9","heading":"Eligibility for property value adjustment tax credit.","body":"There shall be allowed to every eligible taxpayer a property value adjustment tax credit against the taxes imposed under §11-21-1 et seq. or §11-24-1 et seq. of this code, as determined under this article.","path":["CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985.","ARTICLE 2L. BUILD WV ACT.","Part IV. BUILD WV Property Value Adjustment Credit."],"source_url":"https://code.wvlegislature.gov/5B-2L-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:11Z","sha256":"1ea060bccce1de6e7b76876eae6be9263a95ca25d2535dcfc33c61878df1a2d4","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-5b-2l-8","next":"us-wv/w.-va.-code-5b-2l-10"},"notice":"GroundRules: Original legal text. Not legal advice."}