{"data":{"id":"us-wv/w.-va.-code-43-2-3","jurisdiction":"us-wv","citation":"W. Va. Code § 43-2-3","heading":"Examples.","body":"Suppose a person whose age is fifty is tenant for life in the whole of an estate worth $18,000. The annual interest on that sum at five and six-tenths percent is $1,008. The present value of an annuity of $1 at the age of fifty, as appears by the table in the annuity column, is $13.3158, which multiplied by $1,008, the amount of the annual interest, gives $13,422.33 as the gross value of such life estate in the premises or the proceeds thereof.","path":["CHAPTER 43. DOWER AND VALUATION OF LIFE ESTATES.","ARTICLE 2. VALUATION OF LIFE ESTATES."],"source_url":"https://code.wvlegislature.gov/43-2-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:29:29Z","sha256":"aba5d0f6d90f2772475d6bb1cd1f2359ae2985a6e73a100c981337ad0dccd7f8","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-43-2-2","next":"us-wv/w.-va.-code-43-2-4"},"notice":"GroundRules: Original legal text. Not legal advice."}