{"data":{"id":"us-wv/w.-va.-code-11-1a-2","jurisdiction":"us-wv","citation":"W. Va. Code § 11-1A-2","heading":"Base year for first reappraisal.","body":"The base year for the first statewide reappraisal shall be the year 1983.","path":["CHAPTER 11. TAXATION.","ARTICLE 1A. APPRAISAL OF PROPERTY."],"source_url":"https://code.wvlegislature.gov/11-1A-2/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:19Z","sha256":"259c41c2086fa8fce953e1714adde3ffcd16cc8f098256bc7b38782a5afe4214","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-1a-1","next":"us-wv/w.-va.-code-11-1a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}