Notwithstanding any other provision of this code to the contrary, the value of special aircraft property, for the purpose of ad valorem property taxation under this chapter and under article X of the Constitution of the State of West Virginia, shall be its salvage value.
W. Va. Code § 11-6H-3
Valuation of special aircraft property
Known as the Special Aircraft Property Valuation Act
The act spans §§ 11–11 (7 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.