Introduced Version
House Bill 3056 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 3056
(By Delegates Howell, J. Nelson, Rowan, A. Evans, Romine,
R. Smith and Williams)
[Introduced
March 22, 2013
; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-6L-1, §11-6L-2,
§11-6L-3, §11-6L-4, §11-6L-5 and §11-6L-6,
all relating to
providing a special method for valuation of certain wireless
technology property for property taxes; defining terms;
providing mandated salvage valuation of certain wireless
businesses' property; specifying method for valuation of
certain property; requiring initial determination by county
assessors of whether certain property is subject to this
article; and specifying procedure for protest and appeal of
determination by county assessor.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new article, designated §11-6L-1, §11-6L-2,
§11-6L-3, §11-6L-4, §11-6L-5 and §11-6L-6,
all to read as follows:
ARTICLE 6L. SPECIAL METHOD FOR VALUATION OF CERTAIN WIRELESS TECHNOLOGY PROPERTY.
§11-6L-1. Short title.
_____This article shall be known and cited as the "Wireless
Technology Business Property Valuation Act."
§11-6L-2. Definitions.
_____For the purposes of this article:
_____(1) "Antenna" means a tower used for the purposes of
transmitting cellular or wireless signals for communications
purposes, including telephonically, or for computing purposes; and
_____(2) "Salvage value" means five percent of original cost.
§11-6L-3. Valuation of certain specialized wireless technology
property.
_____Notwithstanding any other provision of this code to the
contrary, the value of an antenna is its salvage value, if it is:
_____(1) In a county of less than twenty thousand in population;
and
_____(2) Within four miles of a four-lane highway which is either
completed, under construction or designed and planned to be
constructed.
§11-6L-4. Initial determination by county assessor.
_____The assessor of the county in which a specific item of
tangible personal property is located shall determine, in writing,
whether that specific item of tangible personal property is directly used in accordance with this article. Upon making a
determination that a taxpayer has tangible personal property
directly used in accordance with this article, the county assessor
shall notify the Tax Commissioner of that determination and shall
provide information to the Tax Commissioner as he or she requires
relating to that determination.
§11-6L-5. Protest and appeal.
_____(a) At any time after the property is returned for taxation,
but prior to January 1 of the assessment year, any taxpayer may
apply to the county assessor for information regarding the issue of
whether any particular item or items of property constitute
property directly used in a high-technology business or an Internet
advertising business under this article which is subject to
valuation in accordance with this article. If the taxpayer believes
that some portion of the taxpayer's property is subject to this
article, the taxpayer shall file objections in writing with the
county assessor. The county assessor shall decide the matter by
either sustaining the protest and making proper corrections, or by
stating, in writing if requested, the reasons for the county
assessor's refusal. The county assessor may, and if the taxpayer
requests, the county assessor shall, before January 1 of the
assessment year, certify the question to the Tax Commissioner in a
statement sworn to by both parties, or if the parties are unable to
agree, in separate sworn statements. The sworn statement or statements shall contain a full description of the property and any
other information which the Tax Commissioner requires.
_____(b) The Tax Commissioner shall, as soon as possible on receipt
of the question, but in no case later than February 28 of the
assessment year, instruct the county assessor as to how the
property shall be treated. The instructions issued and forwarded by
mail to the county assessor are binding upon the county assessor,
but either the county assessor or the taxpayer may apply to the
circuit court of the county for review of the question of the
applicability of this article to the property in the same fashion
as is provided for appeals from the county commission in section
twenty-five, article three of this chapter. The Tax Commissioner
shall prescribe forms on which the questions under this section
shall be certified and the Tax Commissioner has the authority to
pursue any inquiry and procure any information necessary for
disposition of the matter.
§11-6L-6. Effective date.
_____This article is effective on and after July 1, 2013.
NOTE: The purpose of this bill is to establish the Wireless
Technology Business Property Valuation Act which provides for
mandated salvage valuation for property tax purposes of tangible
personal property directly used in certain wireless technology
businesses.
This section is new; therefore, it has been completely
underscored.