STC 12:32C
(Rev. 2017)
State of West Virginia
Office of the County Assessor
Commercial Business Property Form
For Internal
Use

__________
NAICS


This return is to be filed as soon as possible after July 1, But no later than September 1
If you are the
owner of industrial business property you need not complete this form. Contact the Property Tax Division of the
Department of Tax and Revenue concerning form STC 12:321 for industrial property. Filing late or failure to
file may result in a penalty of $25 to $100.


Acct #   

The following is a complete report of all property owned by the undersigned at this location on July 1,  
 This business is in the county of Jefferson, District of: Town/City of:   .

Basic Business Information
(PP11)     Business Name and Mailing Address
Name  
Address
City
State Zip Code
Phone Extension
Federal Employers Identification Number
(FEIN) REQUIRED
Business Registration Account ID
Primary Owner Name and Address (If not the same as mailing address)
Name
Address
City
State Zip Code
Phone Extension
(PP51)          Agent or Preparers Name and Address
Name
Address
City
State Zip Code
Phone Extension
Place where records are kept
Phone
(PP11)          Physical location of business in West Virginia
Address
City
State Zip Code
Email

Return is to be filed by
all non-utility businesses; incorporated and unincorporated, except Railroad, Telegraph and Express Companies, Telephone
Companies, Pipe Line, Car Line Companies and other Public Utility Companies.  The Law provides that every incorporated or unincorporated Company.
foreign or Domestic liable to taxation shall make a report of his property, in writing, to the Assessor whether called upon by the Assessor or not. West
Virginia Code Chapter 11, Article 3, Section 12 and Chapter 11, Article 3, Section 15 as amended. PERSONAL PROPERTY NOT OWNED - If you
have possession, charge or control of any personal property as executor, administrator, guardian, committee, trustee, receiver, bailee, agent, attorney or in
any representative or fiduciary capacity, you must file a separate report with the Assessor. Banks, Realtors, Property Managers or others in charge of leasing
or renting real estate are required to make a complete list of all furniture, fixtures and other personal property and an itemized list of the items.


(PP13) Report of Property you lease from others



This space is provided for the reporting of property "in charge of but not owned by" the entity completing this form (As Agent, Bailee, Lessee, or other
represenative capacity) such as, but not limited to, leased machinery, business or data processing equipment, vending machines, etc. Indicate the name and
address of owner, the property leased, the gross annual rent, estimated value. Attach additional sheets if neeeded.


Name of Property Owner Address of Property Owner Phone Number of Property Owner Type of Property Gross Annual Rent Estimated Value Assessor's Use
  Real Estate  

List Real Estate situated in this county as required. The value estimate is your opinion of market value as of July 1, this year.
Item 1- Description shown on
Land Books or Tax Statement
Surface only (✓) Mineral Only (✓) In Fee (✓) Quantity in Acres Owner's Value Land Owner's Value Buildings Total Owner's Value Assessor's Use

Item 2 - If you have added or deleted buildings (if deleted, identify as such) whereby the value of the real property has been altered by more than $1,000 since last return,
describe the improvement or deletion and the location. Owner's value should reflect both material and labor. If work is in progress on July 1 of this year , then report on Schedule E 
Description of improvement or deletion Location Owner's Value Assessor's Use
PP 13 or PP 17 Buildings on Leased Land  

Buildings permanently fixed or intended for permanent fixture to land which is not owned by the entity which owns the building(s). The lease must be a contract which tranfers all or part of the right to use the land, exclusion and disposition from owner to tenant in exchange for a promise to pay rent.
Name of land owner Address of land owner Owner's Building Value Assessor's Use

Note: Other leasehold improvements, to be reported on Schedule A, are improvements and/or additions exclusive of buildings, to leased property which have been made by the lessee.



Property Information
Schedule A
(PP13 or PP17)
Machinery, Equipment, Furniture and Leasehold Improvements  



Enter all property owned with the acquisition cost and year installed. Begin with the current year and each previous year, as required. Acquisition cost, including the cost of machinery, equipment, furniture and fixtures intended for rent or lease, is defined as 100 percent of the cost new as shown by books and records and is to include freight, installation charges, trade-ins, federal tax allowances and credit. If equipment was purchased in one year and installed in the following year, the full cost is reportable in the year installed. Property owned and still in use but which has been fully depreciated or written off but is still in possession by the taxpayer must be reportedMachinery and equipment which has been fully depreciated and is no longer in use as part of a production process should be reported in "Schedule G."
Property which is intended for rent or lease must be reported at 100 percent of acquisition cost regardless of period of rent. If leasehold improvements are reported, please include a brief description of the items to assure they are not valued as part of the real property.




Year
Purchased

Machinery and Equipment

Furniture & Fixtures
Acquisition
Cost
Owner's
Value
Assessor's
Use
Acquisition
Cost
Owner's
Value
Assessor's
Use
Current Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Totals:    
               
               
               

Year
Purchased

Leasehold Improvements

Computer Equipment
Acqusition
Cost
Owner's
Value
Assessor's
Use
Acquisition
Cost
Owner's
Value
Assessor's
Use
Current Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Previous Year
Totals:    




             






West Virginia Code Chapter 11, Article 6J provides that the value of servers and tangible personal property directly used in a high-technology field or an internet advertising business shall be its salvage value. The terms "high-technology business" and "internet advertising business" are defined in the West Virginia Code §11-15-9h. In order to receive salvage valuation treatment the high-technology business activity or internet advertising business activity of the company must be the primary business activity and not a secondary or incidental activity of the company.

Acquisition Cost: $ Owner's Value: $  Assessor's Use:  
     
     






Property Information
Schedule B
(PP13 or PP17)
Inventory, Consigned Inventory, Parts, Supplies                        


Taxpayer is to report all consigned goods, all inventory and merchandise, including parts, for resale; and all supplies and parts held for owner's use, in warehouse or storage. Dealers of new and used motor vehicles, motorcycles, RV's, trailers, motor boats, mobile homes and manufactured homes are to complete and attach the Vehicle Dealers Inventory Woorksheet in lieu of Schedule B. Daily passenger rental car inventory companies should complete and attach Rental Car Inventory Worksheet in lieu of Schedule B.

Description Address of Consignors or further description Acquisition Cost Owner's Value Assessor's Use
Cost of Inventory as of July 1
Inventories consigned to you
Parts held for owners use
Supplies held for owners use
Totals  


The Warehouse Freeport Tax Amendment of 1986 provided that, "Personal property which is moving in interstate commerce through or over the State of West Virginia, or which was consigned to a warehouse, public or private, within the State from outside the State for storage in transit to a final destination outside of the State, whether specified when transportation begins or afterward, shall be exempt from as valorem taxation. Provided, that property shall be deprived of such exemption if a new or a different product is created. Personal property of inventories of natural resources shall not be exempt from ad valorem taxation unless required by paramount federal law. Such exemption shall not apply to inventories of natural resources held for the manufacturing and sale of energy." If you have reported assets on "Schedule B" which you believe are are exempt under the Freeport Amendment, enter the dollar value of the assets at 100 percent of acquisition costs. 


Acquisition Cost $   Owner's Value $  Assessor's Use  

   
Schedule C
(PP13 or PP17)
Machinery & Tools in process of installation                              

Machinery or tools purchased but not yet installed are reported here.
Description of property   Acquisition
Cost
Owner's
Value
Assessor's
Use
Machinery in process of installation or construction
Tools in process of installation or construction
Schedule D
(PP13 or PP17)
Other personal property                               


All other property not reported on other schedules of this return should be listed here. Other personal property may include business libraries, reference books, storage buildings, furniture and fixtures in process, household goods leased out for gain, etc. If you need additional space, please attach a list with acquisition date, acquistion cost and owner's value. For oil and natural gas drilling rigs please complete the supplemental schedule.

Description of property   Acquisition
Date
Acquisition
Cost
Owner's
Value
Assessor's
Use
Storage Buildings
Furniture & Fixtures in process of construction
Oil & Natural Gas Drilling Rigs
Other personal property - describe  
   
Schedule E
(PP13 or PP17)
Vehicles (PP16), Trailers, Boats, Aircraft (PP13 or PP17) & Mobile Homes (CA12, CA24 & PP 13)                        
(Provide Additional Copies for Each Location)
Property Location:
  Street Address City    Zip Code


(List only those properties that are titled in the name of the business as shown on page 1. Property you are leasing must be reported on page 1 in section titled Report of Property You Lease From Others. Property disposed of after July 1 are taxable for the year and must be listed below.) If needed, attach additional sheets. If vehicles are assigned to company employees or officers, then provide name and address. Vehicle Identification Numbers can be found on the registration card. List all vehicles such as boats, boat trailers, motorized golf carts, mobile campers, truck mounted campers, motorcycles, motor scooters, utility trailers, recreational vehicles, all terrain vehicles (ATV's), travel trailers, snowmobiles, aircraft, and personal watercraft (jet skis). Include trailers used in interstate commerce. DO NOT INCLUDE VEHICLES WITH APPORTIONED PLATES.


Type Make Model Year Mobile Home Dimensions or
Vehicle ID Number
Truck Gross
Vehicle Weight
ACQ.
Date
ACQ.
Cost
Owners
Value
Assessor's
Use


West Virginia Code Chapter 11, Article 6H provides that the value of special aircraft property shall be its salvage value. Special aircraft property is defined as “all aircraft owned or leased by commercial airlines or private carriers, or any parts, materials or items used in the construction, maintenance or repair of aircraft which are, or are intended to become, affixed to or a part of an aircraft or of an aircraft’s engine or of any other component of an aircraft, used as such, by a repair station as defined under Part 145 of Title 14 of the United States Code of Federal Regulations, or any succeeding regulations issued by the Federal Aviation Administration or any successor agency.” If you have reported property on “Schedule E” which you believe to be special aircraft property, enter the dollar value of the property at 100% of acquisition cost.


Acquisition cost $  Owner's Value $  Assessor's Use 
     
     
Number of Sheep and Goats of breeding age: Sheep  (Number) Goats   (Number)
Please include a $1.00 fee for each head with this completed form.



Property Information
Schedule F
(PP13 or PP17)                                                                                                       Incomplete Construstruction
                  

Material Costs for these buildings, additions or improvments which are incomplete and hence have not been assessed as real property must be reported here. A rider must be attached to this statement showing the address of such buildings by year of construction.
Description of Property Acquisition
Cost
Owner's
Value
Assessor's
Use
Buildings, Additions or Improvements not finished at material cost
Schedule G
(PP13 or PP 17)                                                                                              Salvage Value Machinery and Equipment
                 
This is machinery and equipment which has been fully depreciated and is no longer used as part of a production process. Do not report these items on "Schedule A". If you need additional space, please attach a list with acquisition date, acquisition cost and owner's value.
Description of Property Acquisition
Date
Acquisition
Cost
Owner's
Value
Assessor's
Use
Schedule H
(PP13 or PP17)
Polution Control Facilities     
If required, provide additional copies for each location. List all pollution control facilities installed after July 1, 1973 and approved by either the Office of Water Resources or the Office of Air Quality, both of the Division of Environmental Protection, as pollution control facility. If the pollution control facility is not on the pre-approved pollution equipment list, a letter from either the Office of Water Resources or the Office of Air Quality, as the case may be, must accompany this form.
Location of Property Description of Property Year
Installed
Acquisition
Cost
Assessor's
Use
Other information required with this return
Type of business Entity (Check One):     Corporation      Partnership   Sole Proprieter    Other  
Description of Business Activity: 
Enter Federal Employers Identification Number (FEIN) REQUIRED: 
Business Registration Account ID: 
Please insert North American Industry Classification System Code (NAICS), if known:  
DEPRECIATION SCHEDULE Attached?  Yes    No       (Explain)
BALANCE SHEET Attached?   Yes    No (Explain) 
In Lieu of a balance sheet, a Profit or Loss Statement (Schedule C) from your Federal Income Tax Return may be submitted. Failure to attach these forms will be grounds upon which the County Assessor may reject this return. If you need forms or assistance, contact the County Assessor.
I, , (President, treasurer, manager, owner or other title) 
of  , do affirm that the information on this return, to the best of my knowledge and judgment, is true in all respects; that the value affixed to such property is, in my opinion, its true and actual value, by which I mean the price at which it would sell if voluntarily offered for sale on such terms as are usually employed in selling such property, and not the price which might be realized at a forced or auction sale; and said business has not, to my knowledge, during the sixty-day period immediately prior to the first day of the assessment year converted any of its assets into nontaxable securities or notes or other evidence of indebtedness for the purpose of evading the assessment of taxes thereon.
Signed        Title  Date 
Year For
Internal
Use

NAICS
Commercial Business
Property Return
 
Account Number  
Name
DBA  
Mailing Address   
City   
County  
District   
Federal Employee Identification Number (Required)
Business Registration Account ID
Filing Late or failure to file by
September 1 may result in a penalty of $25 - $100

For Assessor's Use
Leased Property
Real Estate
Class 3 or 4                                                       Schedules
A-Mach. & Eqipment
A-Furn. & Fixtures
A-Leasehold Improv.
A-Computer
A-High Tech. Prop
B-Inventories
C-Mach. & Tools N/Inst.
D-Other Property
E-Vehicles
F-Inc. Construction
G-Salvage Mach. & Equip.
H-Pollution Facilities
Total Class 3 or 4