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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 43-2-2: Rule of calculation.

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  1. CHAPTER 43. DOWER AND VALUATION OF LIFE ESTATES.
  2. ARTICLE 2. VALUATION OF LIFE ESTATES.

Calculate the interest at five and six-tenths percent upon the sum to the income of which or upon the value of the property to the use of which the person is entitled. Multiply this interest by the present value of an annuity of $1 as set opposite the person's age in the table and the product is the gross value of the life estate of such person therein.

Collected 2026-09-06T00:29:29Z. Source file · JSON

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