{"data":{"id":"us-wv/w.-va.-code-11-6c-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6C-3","heading":"Owner to file return estimating market value.","body":"The owner of dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory, or house trailer and factory-built homes inventory shall report the market value of such inventory, derived as set forth in section two of this article, to the assessor, as a part of the return required by law to be filed annually pursuant to the provisions of this chapter.","path":["CHAPTER 11. TAXATION.","ARTICLE 6C. SPECIAL METHOD FOR APPRAISING DEALER VEHICLE INVENTORY."],"source_url":"https://code.wvlegislature.gov/11-6C-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:24Z","sha256":"931831c4f93c2b12dae3118e61b4e38575cd1c743c33a195bec950523b9e4aa7","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-6c-2","next":"us-wv/w.-va.-code-11-6c-4"},"notice":"GroundRules: Original legal text. Not legal advice."}