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.
W. Va. Code § 5B-2L-9
Eligibility for property value adjustment tax credit
Known as the BUILD WV Act
The act spans §§ 5–5 (17 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.