{"data":{"id":"us-wv/w.-va.-code-11-3-32","jurisdiction":"us-wv","citation":"W. Va. Code § 11-3-32","heading":"Effective date of amendments.","body":"(a) Unless specified otherwise in this article, all amendments to this article adopted in the year 2010 apply to the assessment years beginning on or after July 1, 2011.\n(b) Unless specified otherwise in this article, all amendments to this article adopted in the year 2021 apply to the assessment years beginning on or after July 1, 2022.","path":["CHAPTER 11. TAXATION.","ARTICLE 3. ASSESSMENTS GENERALLY."],"source_url":"https://code.wvlegislature.gov/11-3-32/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:21Z","sha256":"76bc16d0b4fa6979d474718fadf4ee8b7b493152f8ae32c6547734ca32b56d70","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-3-31","next":"us-wv/w.-va.-code-11-3-33"},"notice":"GroundRules: Original legal text. Not legal advice."}