reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03 - Exemption Of property from ad valorem property taxation › Section 110-3-34 - Property Used For The Public Purposes Of Distributing Water Or Providing Sewer Services By A Duly Chartered Nonprofit Corporation When Such Property Is Not Held, Leased Out, Or Used For Profit

Current through Register Vol. XLI, No. 28, July 12, 2024
34.1. Property which is used for the public
				purposes of distributing water or providing sewer services by a duly chartered
				nonprofit corporation when such property is not held, leased out, or used for
				profit is exempt.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These procedural regulations provide guidelines and procedures to be followed
				whenever the Tax Commissioner, pursuant to West Virginia Code '18-9A-11(g),
				determines that in any year a county assessor or a county commission has failed
				or refused to comply with the provisions of West Virginia Code '18-9A-11 in
				setting the valuations of property for assessment purposes in any class or
				classes of property in the county , and directs the county assessor and the
				county commission to make such corrections in the valuations as may be
				necessary so that they shall comply with the requirements of Chapter 11 of the
				West Virginia Code and W. Va. Code '18-9A-11, or the Tax Commissioner enters
				the county to fix the assessment at the required ratios.
1.2. Authority. -- W. Va. Code ''11-1-2 and
				11-1-6.
1.3. Filing Date. --
				December 22, 1987
1.4. Effective
				Date. -- January 21, 1988
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-2 - Notice From The Tax Commissioner To The County Assessor And The County Commission Of Improper Assessment

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Whenever the Tax Commissioner shall find
				from all the facts before him that a county has assessed one or more property
				classes in a manner inconsistent with Chapter 11 of the West Virginia Code or
				W. Va. Code '18-9A-11,
				he shall give notice, in writing, to the county assessor and the county
				commission, specifying the property classes that have been improperly assessed,
				the nature of the defect or defects and the requirements which the county
				assessor or the county commission must meet to properly assess for the current
				tax year.
2.2. If the county's
				assessment is below the requirements of W. Va. Code '18-9A-11
				in one or more classes, the Tax Commissioner shall further give the levying
				bodies notice that they may revise their levy rates using the procedure found
				in Section '110-3B-9 of these regulations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-3 - Notice Of Order To Increase Assessments

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Whenever the Tax Commissioner shall,
				pursuant to W. Va. Code '18-9A-11(g),
				order the county assessor or the county commission, or both, to make
				corrections in the assessed valuations for the year to comply with the
				requirements Chapter 11 of the West Virginia Code and W. Va. Code
				'18-9A-11,
				he shall give notice to taxpayers by publication of the order by a Class II-0
				legal advertisement in compliance with the provisions of W. Va. Code
				'59-3-1
				et seq., and the publication area shall be the county.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-4 - Review And Resubmission Of The Property Books By The County Assessor

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Whenever the
				Tax Commissioner shall, pursuant to W. Va. Code '18-9A-11(g),
				order the county assessor to make corrections in the assessed valuations for
				the year to comply with the requirements of Chapter 11 of the West Virginia
				Code and W. Va. Code '18-9A-11,
				the assessor shall review his work, make the changes necessary to bring his
				books into compliance with Chapter 11 of the West Virginia Code and W. Va. Code
				'18-9A-11,
				and resubmit the property books for the current year to the county commission.
				The assessor and his assistants shall attend the special sessions of the county
				commission held pursuant to the order and shall render every assistance
				possible in connection with the value of property assessed by them.
4.2. After the county commission completes
				the review of the property books, the assessor shall notify each levying body
				in the county of an increase in revised assessed value for one or more classes
				of property located within the jurisdiction of the levying body.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-5 - Reassessment By Tax Commissioner

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Whenever the Tax Commissioner determines
				that the county assessor is failing or has refused to comply with the order of
				the Tax Commissioner, made pursuant to West Virginia Code '18-9A-11(g),
				to make such corrections in the assessed valuations for the year as may be
				necessary so that they comply with the requirements of Chapter 11 of the West
				Virginia Code and W. Va. Code '18-9A-11,
				the Tax Commissioner may, in his discretion, take possession of the property
				books and fix the assessments so that the totals by class comply with Chapter
				11 of the West Virginia Code and W. Va. Code '18-9A-11.
				The Tax Commissioner may remove the property books and any other pertinent
				information relating to assessed value from the county to any office of the
				State Tax Department.
5.2. Whenever
				the Tax Commissioner takes possession of the property books and fixes the
				assessments so that the totals by class comply with Chapter 11 of the West
				Virginia Code and W. Va. Code '18-9A-11, he shall give the taxpayers the same
				notice which section '110-3B-6 of these regulations requires the assessor to
				give.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-6 - Notice Of Increased Assessment

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. If the assessor, while complying with
				the order of the Tax Commissioner, determines that the revised assessed
				valuation of any item of real property is more than ten percent (10%) greater
				than the valuation assessed for that item in the last tax year and the increase
				is entered in the property books as provided in W. Va. Code '11-3-19,
				the assessor shall forthwith give notice of the increase to the owner or the
				person controlling the property as provided in W. Va. Code '11-3-2.
6.2. The county assessor must give the notice
				at least five (5) days prior to the special session at which the county
				commission meets for the purpose of review of the revised assessments for the
				tax year and advise the person assessed or the person controlling the property
				of his right to appear and seek an adjustment with respect to classification
				and taxability of property resulting from a clerical error, or a mistake
				occasioned by an unintentional or inadvertent act as distinguished from a
				mistake growing out of negligence or the exercise of poor judgment. The notice
				shall be made by first class United States postage mailed to the address of the
				person assessed or the person controlling the property for payment of tax on
				the item in the previous year.
6.3.
				Where the valuation in any one or more classes generally increase, then, in
				lieu of notice by first class mail, the notice shall be by publication by a
				Class I-0 legal advertisement in compliance with the provisions of W. Va. Code
				'59-3-1
				et seq., and the publication area shall be the county.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-8 - Grounds For Removal From Office

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Failure or refusal of the county
				assessor or county commission to comply with the provisions of Chapter 11 of
				the West Virginia Code and W. Va. Code '18-9A-11
				constitute grounds for removal from office.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-9 - Revision Of Levy Rates

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Each
				levying body in the county has the power in special session within forty (40)
				days after the levying body fixed the rates of levy on each class of property
				on the third Tuesday in April to rescind its levy order because of a material
				change of fact under the following conditions:
9.1.1. The levying body had based its levy
				rates for the current tax year on the assessed valuation totals for each class
				of property which the assessor had furnished to them as required by law;
				and
9.1.2. An order of the Tax
				Commissioner, made pursuant to W. Va. Code '18-9A-11(g),
				required the increase of assessed valuation totals for one or more classes of
				property located within the jurisdiction of the levying body.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-10 - Appeal To Circuit Court

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1.
				An appeal may be taken to the Circuit Court for the county pursuant to the
				provisions of West Virginia Code '58-3-1 et seq. within four (4) months after
				the county commission enters its order under W. Va. Code '11-3-27.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-11 - Payment Of Costs

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. The
				county commission shall pay all costs incurred by the Tax Commissioner in
				directing the county assessor and the county commission to make corrections in
				the valuations or in entering the county and fixing the assessments so that the
				totals by class comply with West Virginia Code Chapter 11 and W. Va. Code
				'18-9A-11.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat › Section 110-4-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule establishes the valuation methodology for unsold lots contained in a
				recorded plan or plat or in an area designated for proposed land use by a
				county or municipal planning authority.
1.2. Authority. -- W. Va. Code '11-3-1b(b).
1.3. Filing Date. -- April 30,
				2001.
1.4. Effective Date. -- May
				1, 2001.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat › Section 110-4-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
When used in this rule and unless the context clearly
				  requires a different meaning, the following terms shall have the meaning
				  ascribed herein.
2.1. "Actual use"
				means the land use of a recorded plan or plat as of the assessment date, and
				which will be the basis of valuation for the ensuing tax year.
2.2. "Commercial land" means recorded lots
				used primarily for commercial or business purposes.
2.3. "Commissioner" or "Tax Commissioner"
				means the West Virginia State Tax Commissioner, or his or her
				delegate.
2.4. "Comparable Lots"
				means lots contained in a filed plan or plat that are similarly situated and
				developed to or whose selling price has been adjusted to render them similarly
				situated and developed, to other lots, the value of which are being estimated
				for property tax purposes.
2.5.
				"Cost of development of recorded plan or plat" means the costs of developing a
				tract or tracts of land to its highest and best use. These costs include but
				are not limited to (1) raw land; and (2) site development, which include
				streets, sewers, water service, site preparation, and planning.
2.6. "County assessor" means the Assessor, or
				his or her delegate who determines the valuation of lots after the recordation
				of a plan or plat.
2.7.
				"Improvements and infrastructure development" means improvements made to the
				lots in a recorded plan or plat and includes but is not limited to (1) roads;
				(2) sewage disposal and water supplies; (3) and electric, telephone and other
				utilities.
2.8. "Industrial land"
				means recorded lots used primarily for industrial or manufacturing
				purposes.
2.9. "Percentage of
				completion" is the amount of completed or in-place improvements or
				infrastructure development made to lots in a recorded plan or plat and
				expressed in terms of a percentage of the total estimated costs of improvements
				and infrastructure development, as determined annually by the county assessor.
2.10. "Plan or Plat" means the
				recorded instrument indicating the proposed land use of a certain defined tract
				of land.
2.11. "Proposed land use"
				means the land use as designated by a county or municipal planning authority
				for a recorded plan or plat.
2.12.
				"Raw land" means the land recorded in a plan or plat that has not been improved
				or developed with any improvements or infrastructures; but does not include
				land certified as being eligible for managed timberland valuation treatment or
				land used as a Class II active farm receiving farm use valuation treatment
				under provisions of the Tax Department=s legislative rule 110 C.S.R. 1A,
				Valuation of Farmland and Structures Situated Thereon For Ad Valorem Property
				Tax Purposes.
2.13. "Residential
				land" means recorded lots used for residential purposes.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat › Section 110-4-3 - Recordation of a Plan or Plat Not To Be Used As A Basis of Assessments

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The
				recordation of a plan or plat, or the designation of proposed land use by a
				county or municipal planning authority, shall not be used by the assessor as a
				basis of assessment except in accordance with the following requirements.
3.1.1. When a lot or parcel within the
				recorded plan or plat is sold the assessor or the Tax Commissioner shall
				revalue the sold lot at market value.
3.1.2. When a lot or parcel contained within
				the recorded plan or plat is first developed and used for a residential,
				commercial, or industrial purpose, the assessor or Tax Commissioner shall
				revalue the lot or parcel based upon its actual use.
3.1.3. The remaining lots within the recorded
				plan or plat will not in any case be revalued by the assessor or Tax
				Commissioner based solely on sales of other lots in the recorded plan or
				plat.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat › Section 110-4-5 - Proposed Land Use

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Proposed
				land use may not be used as a basis for valuation until the actual use has
				changed to correspond with the proposed use. When the actual use changes to the
				proposed use, the assessor or Tax commissioner may consider for valuation
				purposes the recorded plan or plat as completed as designated by the county or
				municipal planning authority.
5.2.
				Before the property has changed to its proposed land use, the assessor or Tax
				Commissioner, as the case may be, may consider the factors and valuation
				process contained in Section 4 of this rule when estimating the value of
				property designated for a proposed land use.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat › Section 110-4-6 - Administrative Remedy

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The
				owner or owners of property assessed under W. Va. Code '11-3-1
				et seq., who claims to be aggrieved by the value of real property as derived by
				this legislative rule may appeal the assessed value to the county commission
				under authority of W. Va. Code '11-3-24.
				If the taxpayer claims to be aggrieved by the tax classification of the
				property, an appeal may be taken under the authority of W Va. Code
				'11-3-24a.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat › Section 110-4-7 - Effective Date

Current through Register Vol. XLI, No. 28, July 12, 2024
The valuation methodologies contained in this rule are
				  effective for all recorded plans or plats filed after June 30, 2000. Provisions
				  of this rule shall not apply to any plans or plats recorded before July 1,
				  2000, and in no event shall the appraised value of those lots, parcels or
				  undeveloped land be less than their appraised value as of July 1,
				  2000.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06 - Pollution Control Facilities › Section 110-6-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule establishes general operating procedures for the tax treatment of
				pollution control facilities.
1.2.
				Authority. -- W. Va. Code §
									11-6A-4.
1.3. Filing Date. -- April 4, 2002.
1.4. Effective Date. -- May 1,
				2002.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06 - Pollution Control Facilities › Section 110-6-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. "Commissioner"
				means the State Tax Commissioner, or his or her delegate.
2.2. "Coal waste" means coal waste extracted
				from a gob pile located in West Virginia.
2.3. "Coal waste disposal power project"
				means an electrical generation facility designed, constructed or installed to
				reclaim, burn and dispose of coal wastes in compliance with applicable air and
				water quality standards and which meets the criteria for financing under W. Va.
				Code §
									13-2C-21.
2.4. "Facility" or "Pollution Control
				Facility" means any personal property designed, constructed, or installed
				primarily for the purpose of abating or reducing water or air pollution or
				contamination by removing, altering, disposing, treating, storing, or
				dispersing the concentration of pollutants, contaminants, wastes or heat in
				compliance with air or water quality or effluent standards prescribed by or
				promulgated under the laws of this state or the United States, the design,
				construction, and installation of which was approved as a pollution control
				facility by the Office of Water Resources of the Department of Environmental
				Protection or the Office of Air Quality, as the case may be. The definition of
				facilities eligible for salvage tax treatment shall be strictly construed so as
				to include only the equipment and devices that are installed primarily and
				immediately to abate air or water pollution. These items of personal property
				which may coincidentally comply with air or water quality or effluent standards
				prescribed by or promulgated under the laws of this state or the United States,
				but which are primarily installed for plant operations or are productive, will
				not be considered eligible for salvage tax treatment.
2.4.1. For purposes of W. Va. Code §
										11-6A-3,
				with the exception of intangible personal property, furniture, fixtures,
				inventories, materials and supplies used in the operation of the facility, all
				items of personal property installed at a coal waste disposal power project are
				considered a pollution control facility.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06 - Pollution Control Facilities › Section 110-6-3 - Statement of Pollution Control Facilities Tax Treatment

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Pollution control facilities are
				required for the protection and benefit of the environment and the general
				welfare of the public. However, pollution control facilities are considered to
				be nonproductive, to not add to the economic value of a business enterprise,
				and to have no market value after installation in excess of salvage
				value.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06 - Pollution Control Facilities › Section 110-6-4 - Approval as Pollution Control Facility

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Any owner or taxpayer requesting salvage
				valuation for a pollution control facility under the authority of W. Va. Code
				§
									11-6A-3
				must receive approval from the appropriate state agency governing the control
				of air or water pollution. The approval must state that the pollution control
				facility subject to salvage value consideration is designed, constructed or
				installed primarily for the purpose of abating air or water pollution, and does
				abate or reduce water or air pollution in compliance with air or water quality
				standards prescribed under the laws of this State or the United States;
				Provided, That each wind turbine installed at a wind power project and each
				tower upon which the turbine is affixed shall be considered to be personal
				property that is a pollution control facility, and all of the value associated
				with the wind turbine and tower shall be accorded salvage value treatment. All
				personal property at a wind power project other than a wind turbine and tower
				shall be valued at it's then current market value without regard to salvage
				value treatment.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06 - Pollution Control Facilities › Section 110-6-5 - Allocation or Separation of Values

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The value of a pollution control
				facility first placed in operation subsequent to July 1, 1973 is, for the
				purpose of ad valorem taxation, considered to be its salvage value.
5.2. When allocating value to a coal waste
				disposal power project, the salvage value shall be accorded to a portion of the
				total personal property at the project. That portion shall be equal to the
				ratio of tons of West Virginia coal waste burned and disposed of at the project
				to the total tons of coal and coal waste burned and disposed of at the project
				during the immediately preceding calendar year.
5.2.1. For a project placed in service prior
				to March 11, 1995 at which the ratio for the calendar year ending December 31,
				1994 was less than 70%, the salvage value shall be accorded to 63% of the total
				personal property at the project for tax years beginning after March 11, 1995,
				regardless of the actual ratio for any calendar year. The remaining portion of
				the personal property at the project, but in no event less than 25% of the
				total personal property at the project, shall be accorded full value, that is
				value without reference to salvage value.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06 - Pollution Control Facilities › Section 110-6-6 - Recommendation of Values to County Assessor

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Each county assessor shall be notified
				by the tax commissioner before December fifteenth of any eligible facility in
				his or her county on the preceding July first assessment day together with the
				salvage value of each facility. The notice shall recommend that the assessor
				use the salvage value provided as the appraised value of the
				facility.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06 - Pollution Control Facilities › Section 110-6-7 - Annual List of Eligible Facility Items

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. The tax commissioner, annually before
				July tenth, shall prepare a list of apparatus, equipment and components which
				as of that date are considered to be eligible for salvage treatment under
				provisions of W. Va. Code §
									11-6A-1 et
				seq. and this rule. The list shall be revised annually to include items made
				eligible by administrative or judicial decision subsequent to the most recent
				July tenth list date. This list shall be considered to be a listing of items
				contemplated for pollution control facility treatment as authorized in Section
				4.1 of this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06 - Pollution Control Facilities › Section 110-6-8 - Administrative Remedy

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. The
				owner of property assessed under W. Va. Code §
									11-3-1
				et seq., properly the subject of a determination of the applicability of
				Pollution Control Facilities Tax Treatment authorized under W. Va. Code §
									11-6A-1 et
				seq., or the Assessor of the county in which the property is assessed, who
				claims to be aggrieved or damaged by the tax commissioner by the inclusion or
				exclusion of a facility or any component of a facility, or an allocation of any
				portion a facility, shall appeal the action to the commissioner under the
				authority of W. Va. Code §
									11-3-24a.
				Disputes concerning whether an item of personal property qualifies as a
				"facility" or "pollution control facility" as defined in Section 2.4 of this
				rule shall be considered to be matters of classification or taxability and as
				such are appealable under the provisions of W. Va. Code §
									11-3-24a.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These legislative regulations explain and clarify West Virginia law as it
				relates to the administration of the solid waste assessment fee imposed by W.
				Va. Code '20-5F-5a.
1.2. Authority.
				-- W. Va. Code ''29A-3-1 et seq., 11-10-5 and 20-5F-5a(f).
1.3. Filing Date. -- April 2, 1990.
1.4. Effective Date. -- April 2,
				1990.
1.5. Citation. -- These
				legislative regulations may be cited as 110 CSR 6A, '_____ (1988).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-3 - Imposition Of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
Beginning July 1, 1988, and continuing until such time as it
				  is repealed by the legislature, the solid waste assessment fee is levied and
				  imposed upon the disposal of solid waste at any solid waste disposal facility
				  in West Virginia.
3.1. The solid waste
				assessment fee shall be collected from the person disposing of solid waste at a
				solid waste disposal facility in West Virginia, at the time such solid waste is
				disposed of, by the operator of the solid waste disposal facility. The fee
				collected shall be remitted to the State Tax Commissioner.
3.2. Any person creating, contributing to or
				operating an open dump shall be subject to the solid waste assessment fee, upon
				any solid waste disposed at such open dump. Any landowner who fails to
				cooperate with the Department in stopping unauthorized dumping upon his land
				may, in the discretion of the Tax Commissioner and upon notice from the
				Department that said landowner has failed to cooperate with the Department, be
				issued an assessment for unpaid solid waste assessment fees which shall be
				imposed upon the solid waste disposed of on that landowner's
				property.
3.3. Any person or
				persons owning, operating or leasing a solid waste disposal facility shall be
				personally and jointly and severally liable for any solid waste assessment fees
				which are due but not collected from the person disposing of solid
				waste.
3.4. The solid waste
				assessment fee shall not be collected at a transfer station where solid waste
				is accumulated for subsequent disposal at a solid waste disposal facility for
				an indefinite period of time:
Provided,
That where solid waste is
				disposed of at a solid waste disposal facility which is located within the same
				solid waste shed as the transfer station, the transfer station must record the
				amount of solid waste received from without the solid waste shed and remit the
				additional one dollar per ton solid waste assessment fee for out of shed solid
				waste at the time the transfer station disposes of that solid waste at a solid
				waste disposal facility for an indefinite period of time. The transfer station
				may use the conversion factors provided in section 4.4 of these regulations in
				lieu of scales if less that 1,000 tons of solid waste are received per month
				from outside of the solid waste shed by the transfer station.
The transfer station shall record the number of tons of
				  residential solid waste received at the transfer station which are exempt from
				  the solid waste assessment and interim fees pursuant to Section 6.3 of these
				  regulations and report that portion as exempt at the time the solid waste
				  accumulated at the transfer station is disposed of at the solid waste disposal
				  facility where the solid waste is to remain for an indefinite period of
				  time.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-4 - Rate

Current through Register Vol. XLI, No. 28, July 12, 2024
Rate. -- The solid waste assessment fee shall be imposed at a
				  rate of one dollar and twenty-five cents ($1.25) per ton or part thereof on
				  solid waste disposed of at a solid waste disposal facility located within the
				  same solid waste disposal shed as the point of origin of the solid
				  waste.
The solid waste assessment fee shall be imposed at a rate of
				  two dollars and twenty-five cents ($2.25) per ton or part thereof on solid
				  waste disposed of at a solid waste disposal facility when the point of origin
				  of the solid waste is outside of the solid waste disposal shed in which the
				  solid waste disposal facility is located.
4.1. Solid waste disposal sheds shall be
				those areas as finally designated in the State Register by the West Virginia
				Resource Recovery-Solid Waste Disposal Authority. In the absence of a final
				designation, the most recent designation published by the West Virginia
				Resource Recovery-Solid Waste Disposal Authority in the State Register shall
				constitute the solid waste disposal sheds.
4.2. No solid waste disposal facility
				authorized by the Department to handle an aggregate of ten thousand (10,000)
				tons or more of solid waste per month may accept solid waste after July 1,
				1988, unless the commercial solid waste disposal facility has Department of
				Labor approved scale facilities sufficient to weigh all solid waste as it
				arrives at the facility after June 30, 1988.
4.3. Every solid waste disposal facility
				other than those subject to the provisions of subsection 4.2 of these
				regulations shall install by May 1, 1989, Department of Labor-approved scale
				facilities which will be sufficient to weigh all solid waste arriving at such
				facility on and after that date.
4.4. Those solid waste disposal facilities
				which are not authorized by the Department to accept an aggregate of ten
				thousand (10,000) tons or more of solid waste per month may use the following
				conversion factors until May 1, 1989, in order to estimate the tonnage of solid
				waste disposed of at the facility for purposes of calculating the solid waste
				assessment fee due;
4.4.1. COMPACTED 2.5
				cubic yards/ton
4.4.2. UNCOMPACTED
				5.0 cubic yards/ton
4.4.3. BALED
				1.25 cubic yards/ton
4.4.4. SOIL
				0.6 cubic yards/ton
4.4.5. SLUDGE
				1.0 cubic yards/ton
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-4a - Additional Interim Fee

Current through Register Vol. XLI, No. 28, July 12, 2024
4a.1.
				Imposition and Rate. -- Effective July 1, 1989 in addition to that fee imposed
				pursuant to W. Va. Code '20-5F-5a, a solid waste assessment interim fee,
				imposed pursuant to W. Va. Code '20-9-12c, of one dollar per ton, or part
				thereof, shall be collected at the time solid waste is disposed of in West
				Virginia.
4a.2. Collection. -- The
				solid waste assessment interim fee imposed pursuant to W. Va. Code '20-9-12c is
				to be collected by the operator of the solid waste disposal facility from
				persons disposing of solid waste. The collection of this additional tax shall
				be subject to the same provisions as are applicable to the solid waste
				assessment fee which are provided elsewhere in these regulations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-5 - Return And Due Date

Current through Register Vol. XLI, No. 28, July 12, 2024
The solid waste assessment fees collected by the operator of
				  a solid waste disposal facility shall be due and payable on or before the
				  fifteenth (15th ) day of the month next succeeding the month in which the fee
				  accrued, together with a return (Form WV/SWA-1) as prescribed by the State Tax
				  Commissioner. A return shall be due regardless of the fact that no fees are due
				  from the facility for the reportable month.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-6 - Exemptions From Fee

Current through Register Vol. XLI, No. 28, July 12, 2024
The following transactions shall be exempt from the solid
				  waste assessment fee imposed pursuant to W. Va. Code '20-5F-5a and the
				  additional interim fee imposed pursuant to W. Va. Code '20-9-12c:
6.1. Disposal of solid waste at a solid waste
				disposal facility by the person who owns, operates or leases the solid waste
				disposal facility if such facility is used exclusively to dispose of solid
				waste originally produced by such person in such person's regular business or
				personal activities or by persons utilizing the facility on a cost-sharing or
				nonprofit basis.
6.1.1. This exemption applies
				only to those facilities which obtain and maintain certification from the
				Department that the facility qualifies as an exclusive or cost-share solid
				waste disposal facility.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-7 - Records

Current through Register Vol. XLI, No. 28, July 12, 2024
Each solid waste disposal facility shall keep complete and
				  accurate records of the following:
7.1. The amount of solid waste received from
				each person disposing of solid waste at a solid waste disposal
				facility.
7.2. The amount of solid
				waste disposal assessment fee collected from each person disposing of solid
				waste at the facility.
7.3. The
				identity of each person disposing of solid waste at the facility including the
				name and address of the individual.
7.4. The license plate number of the vehicle
				carrying the solid waste.
7.5. A
				copy of the manifest or an affidavit from the generator or collector of the
				solid waste identifying the type of waste and its origin, unless the solid
				waste is residential solid waste disposed of by an individual not in the
				business of hauling or disposing of solid waste.
7.6. Any other records the Tax Commissioner
				or Director deem necessary.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-8 - Records Keeping

Current through Register Vol. XLI, No. 28, July 12, 2024
All records and other documents shall be preserved for a
				  period of time not less than three (3) years from the due date of the monthly
				  return to which they relate, unless:
8.1. The Tax Commissioner or Director in
				writing requires the operator to keep records for a longer period;
8.2. An agreement extending the time for
				issuance of a deficiency assessment is executed, which shall automatically
				extend the time for retention of records.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-9 - Confidentiality

Current through Register Vol. XLI, No. 28, July 12, 2024
Pursuant to the authority granted under W. Va. Code
				  '11-10-5d(f),
				  and upon passage of these regulations by the Legislature as legislative
				  regulations, the State Tax Commissioner may enter into an agreement with the
				  Director of the Department to exchange any information with the Director, that
				  the Tax Commissioner may in his discretion deem to facilitate the enforcement
				  of W. Va. Code '20-5F-1 et seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-10 - Procedure And Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
Each and every provision of the "West Virginia Tax Procedure
				  and Administration Act" set forth in W. Va. Code '11-10-1 et
				  seq. shall apply to the solid waste assessment fee.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-11 - Criminal Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
Notwithstanding W. Va. Code '11-9-2
				  the provisions of W. Va. Code ''11-9-3 through 11-9-17 shall apply to the solid
				  waste assessment fee.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-12 - Deposit Of Funds

Current through Register Vol. XLI, No. 28, July 12, 2024
Net proceeds collected under W. Va. Code '20-5F-5a by the Tax
				  Commissioner shall be transferred to an account designated by the Director, who
				  then shall deposit the funds in other accounts as provided in W. Va. Code
				  '20-5F-5a(h). It shall be the duty of the Director to make all calculations to
				  assure the proper allocation and deposit of funds into the accounts as provided
				  in subsection (h):
Provided,
That net proceeds of the interim fee
				  collected pursuant to W. Va. Code '21-9-12c shall be transferred to a special
				  revenue account designated as the "Solid Waste Planning Fund" and the proceeds
				  allocated as provided under W. Va. Code '20-9-12c(h).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-13 - Person Disposing Of Solid Waste To Pay, Accounting By Solid Waste Disposal Facility

Current through Register Vol. XLI, No. 28, July 12, 2024
The person disposing of solid waste shall pay the operator of
				  the solid waste disposal facility the amount of the solid waste assessment fee,
				  which shall be added to and constitute a part of the sales price, and shall be
				  collectible as such by the solid waste disposal facility, which shall account
				  to the State for all solid waste assessment fees paid by the disposer of solid
				  waste. The solid waste disposal facility shall keep the amount of solid waste
				  assessment fees paid separate from the proceeds of sale unless authorized in
				  writing by the Tax Commissioner to keep such fees in a different manner. Where
				  such authorization is given, the State's claim shall be enforceable against and
				  shall take precedence over all other claims against the moneys
				  commingled.
The solid waste disposal facility shall report as it's "total
				  solid waste disposed of during the month," it's tonnage total for purposes of
				  determining the solid waste disposal assessment fees, not the actual weight
				  totals of solid waste disposed of at the facility. Each load, or the total
				  aggregate weight of all loads received from a particular person making more
				  than one (1) trip during the day, is to be rounded to the next highest whole
				  number of tons, and the totals of these daily figures are to be totaled for the
				  month and reported on the return as the "total solid waste disposed of during
				  the month." For those haulers regulated by the West Virginia Public Service
				  Commission or billed on a regularly scheduled basis by the solid waste disposal
				  facility, the total aggregate weight of all loads received for the month is to
				  be rounded to the next highest whole number of tons, and this figure is to be
				  used to compute the solid waste assessment fee due and the "total solid waste
				  disposed of during the month."
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-14 - No Profit Accruing

Current through Register Vol. XLI, No. 28, July 12, 2024
No profit shall accrue to any person as a result of the
				  collection of the solid waste assessment fee notwithstanding the fact that the
				  total amount of such fees collected may be in excess of the amount for which
				  such person would be liable pursuant to W. Va. Code '20-5F-5a, and the total of
				  all such fees collected by such person shall be returned and remitted to the
				  Tax Commissioner as otherwise provided.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-15 - Receivership, Bankruptcy; Priority Of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
In the distribution, voluntary or compulsory, in
				  receivership, bankruptcy or otherwise, of the property or estate of any person,
				  all solid waste assessment fees due and unpaid, shall be paid from the first
				  money available for distribution in priority to all claims and liens except
				  taxes and debts due the United States which under federal law are given
				  priority or except other taxes and debts owed the State of West
				  Virginia.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-16 - Exempt Facilities

Current through Register Vol. XLI, No. 28, July 12, 2024
Once a facility is certified exempt from the solid waste
				  assessment fee by the Department of Natural Resources, no provisions of these
				  regulations purporting to require the filing of returns, the keeping of records
				  or the installation of scales shall apply.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-17 - Remittance Of Fee From Customers Billed Monthly

Current through Register Vol. XLI, No. 28, July 12, 2024
For those customers billed on a monthly basis, the solid
				  waste assessment fee accrued in a month may be reported as accrued in the
				  following month in which payment is received by the solid waste disposal
				  facility operator. For example, fees accrued in August, 1988 may be deemed to
				  have accrued in September, 1988; such fees must be then remitted in October,
				  1988.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-18 - Limitation Of Liability Of Solid Waste Facility Operator Where Customer Fails To Pay Fee

Current through Register Vol. XLI, No. 28, July 12, 2024
The solid waste facility operator will not be held liable for
				  solid waste assessment fees invoiced to the hauler which the hauler refuses to
				  pay the fees assessed, supplies the Tax Commissioner with copies of the
				  invoices showing the amount of solid waste dumped by the hauler, the amount of
				  solid waste assessment fee due from the hauler, and the name and address of the
				  hauler.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-19 - Solid Waste From Both Inside And Outside The Waste Shed

Current through Register Vol. XLI, No. 28, July 12, 2024
Haulers of solid waste with routes which cross a solid waste
				  disposal shed line, shall provide the operator of a solid waste disposal
				  facility with the percentage of accounts inside the solid waste shed and the
				  percentage of accounts outside the solid waste shed so that the operator will
				  be able to account for the totals to be included in the respective category of
				  out-of-shed and in-shed tons reported on their monthly returns. Once the
				  percentage of tons in each category is calculated, tonnage shall be accounted
				  for in the manner required by Section 13 of these rules and
				  regulations.