787.04 RULES FOR ASCERTAINING VALUE AND TAX DUE.

   In any instance where the rules promulgated by the State Tax Commissioner under West Virginia Code Article 11-13 for determining value on which privilege taxes shall be levied are found to be inequitable or unfair for the purpose of ascertaining the tax due under this article, the City Treasurer shall prescribe equitable and uniform rules for ascertaining such value.
(Ord. 6941. Passed. 1-2-80.)