Email: Chapter 5B, Article 2L, Section 9
Part IV. BUILD WV Property Value Adjustment Credit.
§5B-2L-9. Eligibility for property value adjustment tax credit.
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.