West Virginia Code Chapter 11. Taxation § 11-6H-4a. Initial determination by the Board of Public Works

For special aircraft property subject to assessment by the Board of Public Works as provided for in article six of this chapter, the board shall determine, in writing, whether that specific item of property is special aircraft property subject to valuation in accordance with this article. Upon making a determination that a taxpayer has special aircraft property, the Board of Public Works shall notify the Tax Commissioner of that determination and shall provide information as the Tax Commissioner requires relating to that determination.