{"data":{"id":"us-wv/w.-va.-code-36-9-26","jurisdiction":"us-wv","citation":"W. Va. Code § 36-9-26","heading":"Taxation.","body":"For purposes of local real property taxation, each time-sharing unit, other than an unit operated for time- share use, shall be valued in the same manner as if such unit were owned by a single taxpayer. The total cumulative purchase price paid by the time-share owners for a unit shall not be utilized by the local assessing officers as a factor in determining the assessed value of such unit. A unit operated as a time-share use, however, may be assessed the same as other income-producing and investment property. Tax records in a time-share unit shall be in the name of the association or the managing agent.","path":["CHAPTER 36. ESTATES AND PROPERTY.","ARTICLE 9. WEST VIRGINIA REAL ESTATE TIME-SHARING ACT."],"source_url":"https://code.wvlegislature.gov/36-9-26/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:29:02Z","sha256":"f1ad11c760111e0c6f15ff2170f594cbb4df487e49540487d9c77c561b8d8b1e","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-36-9-25","next":"us-wv/w.-va.-code-36-10-1"},"notice":"GroundRules: Original legal text. Not legal advice."}