{"data":{"id":"us-wv/w.-va.-code-11-8-5a","jurisdiction":"us-wv","citation":"W. Va. Code § 11-8-5a","heading":"Classification of forestry property for levy purposes.","body":"(a) The purpose of this section is to support West Virginia's forestry industry by classifying forestry equipment as Class I property, recognizing forestry as a component of agriculture essential to the state's economy.\n(b) For the purposes of property tax classification under §11-8-5 of this code and consistent with Article X, Section 1 of the West Virginia Constitution, forestry equipment primarily used in the harvesting, processing, or transportation of forest products shall be considered personal property employed exclusively in agriculture and classified as Class I property: Provided, That the equipment is owned by the producer of the forest products.\n(c) Forestry equipment shall include, but not be limited to:\n(1) Skidders, feller-bunchers, forwarders, cable yarders, forestry processors, dozers, and loaders; and\n(2) Trailers and other machinery.\n(d) For purposes of this article, forestry equipment may not include any vehicles which would not qualify for a farm use exemption certificate pursuant to §17A-3-2 of this code.\n(e) This section shall take effect on July 1, 2026.","path":["CHAPTER 11. TAXATION.","ARTICLE 8. LEVIES."],"source_url":"https://code.wvlegislature.gov/11-8-5A/","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":"857b5c3242bdb66b34f31a88e9818b0eba3fbab62cb21fbeba19085c17367aaf","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-8-5","next":"us-wv/w.-va.-code-11-8-6"},"notice":"GroundRules: Original legal text. Not legal advice."}