{"data":{"id":"us-wv/w.-va.-code-11-8-5","jurisdiction":"us-wv","citation":"W. Va. Code § 11-8-5","heading":"Classification of property for levy purposes.","body":"For the purpose of levies, property shall be classified as follows:\nClass I. All tangible personal property employed exclusively in agriculture, including horticulture and grazing;\nAll products of agriculture (including livestock) while owned by the producer;\nAll notes, bonds, bills and accounts receivable, stocks and any other intangible personal property;\nClass II. All property owned, used and occupied by the owner exclusively for residential purposes;\nAll farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants;\nClass III. All real and personal property situated outside of municipalities, exclusive of Classes I and II;\nClass IV. All real and personal property situated inside of municipalities, exclusive of Classes I and II.","path":["CHAPTER 11. TAXATION.","ARTICLE 8. LEVIES."],"source_url":"https://code.wvlegislature.gov/11-8-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:26Z","sha256":"1eec0259e86534a141fe620b8bedee2ffdbfd52984829d3134b06c5746d5324b","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-8-4","next":"us-wv/w.-va.-code-11-8-5a"},"notice":"GroundRules: Original legal text. Not legal advice."}