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- W. Va. Code § 11-3-5a · Notification to assessor of changed use; independent action of director; penalties; effective date.
- W. Va. Code § 11-3-6 · Statements of assessed valuations for municipalities and boards of education; extension of levies.
- W. Va. Code § 11-3-7 · Fixtures and machinery.
- W. Va. Code § 11-3-7a · Chattel interests in real and tangible personal property.
- W. Va. Code § 11-3-8 · Who deemed owner for purposes of taxation.
- W. Va. Code § 11-3-9 · Property exempt from taxation.
- W. Va. Code § 11-3-10 · Failure to list property, etc.; collection of penalties and forfeitures.
- W. Va. Code § 11-3-10a · §11-3-10a.
- W. Va. Code § 11-3-10b · Exemption of bank deposits and money from forfeitures and penalties.
- W. Va. Code § 11-3-11 · Making or correction of list by assessor.
- W. Va. Code § 11-3-12 · Assessment of corporate property; reports to assessors by corporations.
- W. Va. Code § 11-3-13 · Entry of corporate property by assessor.
- W. Va. Code § 11-3-14 · Assessment of stock, realty and tangible personal property of banks.
- W. Va. Code § 11-3-14a · Taxation of building and loan associations and federal savings and loan associations.
- W. Va. Code § 11-3-15 · Assessment of capital used in trade or business by natural persons or unincorporated businesses.
- W. Va. Code § 11-3-15a · Assessment of property of limited liability companies.
- W. Va. Code § 11-3-15b · Notice of increase in assessed value of business personal property.
- W. Va. Code § 11-3-15c · Petition for assessor review of improper valuation of real property.
- W. Va. Code § 11-3-15d · Administrative review of tangible personal property valuation by assessor.
- W. Va. Code § 11-3-15e · Contents of petition based on income approach to value of real property.
- W. Va. Code § 11-3-15f · Rejection of petition; amended petition; appeal options.
- W. Va. Code § 11-3-15g · Meeting between assessor and petitioner.
- W. Va. Code § 11-3-15h · Ruling on petition.
- W. Va. Code § 11-3-15i · Petitioner’s right to appeal.
- W. Va. Code § 11-3-16 · Totals of property books.
- W. Va. Code § 11-3-17 · Assessment of property of assessor and deputies.
- W. Va. Code § 11-3-18 · Tax assessment and collection when emergency exists.
- W. Va. Code § 11-3-19 · Property books; time for completing; extension of levies; copies.
- W. Va. Code § 11-3-20 · False entries in property books.
- W. Va. Code § 11-3-21 · Violations where no penalty prescribed.
- W. Va. Code § 11-3-22 · Expenses of assessors.
- W. Va. Code § 11-3-23 · Alterations in property books.
- W. Va. Code § 11-3-23a · Informal review and resolution of classification, taxability and valuation issues.
- W. Va. Code § 11-3-24 · Review and equalization by county commission.
- W. Va. Code § 11-3-24a · Protest of classification or taxability to assessor; appeal to Tax Commissioner, appeal to Office of Tax Appeals.
- W. Va. Code § 11-3-24b · Board of Assessment Appeals.
- W. Va. Code § 11-3-25 · Relief in circuit court against erroneous assessment.
- W. Va. Code § 11-3-25a · Payment of taxes that become due while appeal is pending.
- W. Va. Code § 11-3-25b · Appeal to Office of Tax Appeals.
- W. Va. Code § 11-3-26 · Contents and effect of order granting relief.
- W. Va. Code § 11-3-27 · Relief in county commission from erroneous assessments.
- W. Va. Code § 11-3-28 · Definitions.
- W. Va. Code § 11-3-29 · Levies to be based only on values ascertained.
- W. Va. Code § 11-3-30 · Exception.
- W. Va. Code § 11-3-31 · Generally applied, and usual and customary practices and procedures utilized by assessors prior to July 2, 1982; limit of liability.
- W. Va. Code § 11-3-32 · Effective date of amendments.
- W. Va. Code § 11-3-33 · Rules.
- W. Va. Code § 11-4-1 · Land books to contain separate lists; entry of town lots; entry separately for districts.
- W. Va. Code § 11-4-2 · Form of landbooks.
- W. Va. Code § 11-4-3 · Definitions.
- W. Va. Code § 11-4-4 · Making out land books; using copy of last landbook; correcting errors.
- W. Va. Code § 11-4-5 · Information to be obtained from landowners by assessor; corrections in landbook of previous year.
- W. Va. Code § 11-4-6 · Transfers on books.
- W. Va. Code § 11-4-7 · Entry of lands acquired from different sources.
- W. Va. Code § 11-4-8 · Lists of transfers of title for assessors.
- W. Va. Code § 11-4-9 · Assessment of different estates; undivided interests.
- W. Va. Code § 11-4-10 · Land and buildings assessed separately; town lots; back taxing of omitted buildings.
- W. Va. Code § 11-4-11 · New buildings.
- W. Va. Code § 11-4-12 · Assessment of decedent's lands.
- W. Va. Code § 11-4-13 · Lands purchased at tax sale for state or by an individual.
- W. Va. Code § 11-4-14 · Assessment of lands lying in more than one county.
- W. Va. Code § 11-4-15 · Assessment upon conveyance of part of tract lying in more than one county.
- W. Va. Code § 11-4-16 · Assessment upon conveyance of part of tract lying in more than one district.
- W. Va. Code § 11-4-17 · Consolidation of contiguous tracts or mineral or timber interests.
- W. Va. Code § 11-4-18 · Division or consolidation of tracts for segregation.
- W. Va. Code § 11-4-19 · Land taken for public road or railroad.
- W. Va. Code § 11-4-20 · Ferries.
- W. Va. Code § 11-4-21 · §11-4-21.
- W. Va. Code § 11-5-1 · What personal property taxable.
- W. Va. Code § 11-5-2 · Personal property books.
- W. Va. Code § 11-5-3 · Definitions.
- W. Va. Code § 11-5-4 · In what district personalty assessed.
- W. Va. Code § 11-5-5 · Valuation of credits and investments.
- W. Va. Code § 11-5-6 · Property or stock of corporations.
- W. Va. Code § 11-5-7 · Household furniture.
- W. Va. Code § 11-5-8 · Assessment of transients selling goods.
- W. Va. Code § 11-5-9 · Ascertainment of property held under order of court.
- W. Va. Code § 11-5-10 · Entry of omitted personalty taxes.
- W. Va. Code § 11-5-10a · Release of taxes, interest and charges, on bank deposits and money not assessed prior to November 4, 1958.
- W. Va. Code § 11-5-11 · Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.
- W. Va. Code § 11-5-12 · Mobile homes situate upon property owned by a person other than owner of mobile home.
- W. Va. Code § 11-5-13 · Exemption of inventory and warehouse goods.
- W. Va. Code § 11-5-13a · Application of exemption to finished goods in warehouse.
- W. Va. Code § 11-5-14 · Assessment of motor vehicles previously titled jointly by married couples following final divorce order.
- W. Va. Code § 11-5-15 · Dealer collection of fees on heavy equipment rental inventory.
- W. Va. Code § 11-6-1 · Returns of property to board of public works.
- W. Va. Code § 11-6-2 · Same -- Railroads.
- W. Va. Code § 11-6-3 · Same -- Toll bridges.
- W. Va. Code § 11-6-4 · Same -- Car line companies.
- W. Va. Code § 11-6-5 · Same -- Pipeline companies.
- W. Va. Code § 11-6-6 · Same -- Express companies.
- W. Va. Code § 11-6-7 · Same -- Telegraph and telephone companies.
- W. Va. Code § 11-6-7a · §11-6-7a.
- W. Va. Code § 11-6-7b · §11-6-7b.
- W. Va. Code § 11-6-8 · Form and manner of making return; failure to make return; criminal penalty.
- W. Va. Code § 11-6-9 · Compelling such return; procuring information and tentative assessments by Tax Commissioner.
- W. Va. Code § 11-6-10 · Failure to give information required by board of public works; criminal penalty.
- W. Va. Code § 11-6-11 · Valuation of property by board.
- W. Va. Code § 11-6-11a · Adjustment of valuation by board.
- W. Va. Code § 11-6-11b · §11-6-11b.