Property Tax Alert: West Virginia

March 2006

In valuing used heavy equipment for West Virginia property tax purposes, the State Tax Department relies on the Green Guide for Administrative Valuation and Assessment of Used Construction Equipment. The values presented in the Green Guide represent a national average for equipment used in typical working conditions. Adjustments to the national average of prices are made to reflect regional differences and to reflect equipment sold by dealers and contractors under fair market conditions.

Please contact Rash & Associates for more information.