Notwithstanding any other provision of this code to the contrary, for five years immediately following the date of its erection, the value of a tower is its salvage value, and the correlated value determined under a unit valuation approach shall be reduced by the difference between the original cost and the salvage value of a tower.
W. Va. Code § 11-6L-3
Limited-time valuation of certain specialized wireless technology property
Known as the Wireless Technology Business Property Valuation Act
The act spans §§ 11-6L-1 to 11-6L-5 (5 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.