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.
W. Va. Code § 11-6J-3
Valuation of certain specialized high-technology property
Known as the High-Technology Business Property Valuation Act
The act spans §§ 11-6J-1 to 11-6J-7 (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.