Article

Special Method for Valuation of Certain High-Technology Property

W. Va. Code § 11-6N-1— Legislative findings and purpose
W. Va. Code § 11-6N-2— Definitions
W. Va. Code § 11-6N-3— Returns of property of high impact data centers to Board of Public Works
W. Va. Code § 11-6N-4— Special Rules for Tax Distribution of High Impact Data Centers
W. Va. Code § 11-6N-5— Termination