W. Va. Code § 11-5-10: Entry of omitted personalty taxes.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
If the assessor discovers that any taxes on personal property, other than bank deposits and money, were omitted in any former years, he shall proceed as provided in section five of article three of this chapter.
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