|
|
TAXES
|
Manufacturers' Real Property Taxes
|
Rate/$100
Assessed Ratio 60%
|
|
|
City
|
County
|
|
City
|
$.5000
|
|
|
County
|
$.5720
|
$.5120
|
|
School
|
$1.2124
|
$1.2124
|
|
State
|
$.0100
|
$.0100
|
|
Library
|
$.0600
|
|
|
Total
|
$2.3544
|
$1.7944
|
|
Average % increase the last 5 years: 0%
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|
Local Non-Property Taxes
|
|
Type
|
City
|
County
|
|
Inventory
|
No
|
No
|
|
Machinery-Equipment
|
No
|
No
|
|
Retail Sales
|
Yes
|
Yes
|
|
Income(Wages)
|
No
|
No
|
|
State Taxes
|
|
Type
|
Rate
|
|
Corporate Net income
|
9%
|
|
Consumer Sales/Use
|
6%
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Individual Income
|
minimum 3%
maximum 6.5%
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Gasoline
|
$.25 per gallon
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COUNTY PROPERTY TAXES - 2001
Rates of levy in cents per $100 valuation.
Valuation based on assessed value.
|
|
Rural Districts
|
|
|
Class I
|
Class II
|
Class III
|
|
State
|
.0025
|
.0050
|
.0100
|
|
County Current
|
.1430
|
.2860
|
.5720
|
|
School General
|
.2048
|
.4096
|
.8192
|
|
School Levy
|
.0983
|
.1966
|
.3932
|
|
|
---------
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---------
|
---------
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|
Total per $100
|
.4486
|
.8972
|
1.7944
|
|
Corporation
|
|
|
Class I
|
Class II
|
Class III
|
|
State
|
.0025
|
.0050
|
.0100
|
|
County Current
|
.1430
|
.2860
|
.5720
|
|
School General
|
.2048
|
.4096
|
.8192
|
|
School Levy
|
.0983
|
.1966
|
.3932
|
|
Municipal Current
|
.1250
|
.2500
|
.5000
|
|
Voted Library
|
.0150
|
.0300
|
.0600
|
|
|
---------
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---------
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---------
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Total per $100
|
.5886
|
1.1772
|
2.3544
|
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Class I
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Tangible personal property used in agriculture,
agricultural products owned by the producers
and all intangible property.
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|
Class II
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All residential property and farms.
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Class III
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Real and personal property situated outside of municipalities,
exclusive of the classes I & 11.
|
|
Class IV
|
Real and personal property situated inside of municipalities
exclusive of classes I & II.
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Upshur County Development Authority
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