West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-4-20
Ferries
Official textcode.wvlegislature.gov
The assessor shall, upon the best information he can obtain, ascertain for the purpose of taxation, the annual value of all ferries upon which a toll or fare is charged, located in his county, except such as are by law exempt from taxation; he shall value each of such ferries each year at ten times its annual value, and enter the same in the landbook in the name of the owner in the tax district wherein the same is located; and if such ferry is on a line dividing two counties, or two districts in the same county, one half of the value so ascertained shall be assessed in each county or district as the case may be.
Source: view the official text
In this chapter (40 sections)
- 11-3-33 · Rules
- 11-4-1 · Land books to contain separate lists; entry of town lots;…
- 11-4-2 · Form of landbooks
- 11-4-3 · Definitions
- 11-4-4 · Making out land books; using copy of last landbook; correcting…
- 11-4-5 · Information to be obtained from landowners by assessor;…
- 11-4-6 · Transfers on books
- 11-4-7 · Entry of lands acquired from different sources
- 11-4-8 · Lists of transfers of title for assessors
- 11-4-9 · Assessment of different estates; undivided interests
- 11-4-10 · Land and buildings assessed separately; town lots; back…
- 11-4-11 · New buildings
- 11-4-12 · Assessment of decedent's lands
- 11-4-13 · Lands purchased at tax sale for state or by an individual
- 11-4-14 · Assessment of lands lying in more than one county
- 11-4-15 · Assessment upon conveyance of part of tract lying in more…
- 11-4-16 · Assessment upon conveyance of part of tract lying in more…
- 11-4-17 · Consolidation of contiguous tracts or mineral or timber…
- 11-4-18 · Division or consolidation of tracts for segregation
- 11-4-19 · Land taken for public road or railroad
- 11-4-20 · Ferries
- 11-4-21 · 11-4-21
- 11-5-1 · What personal property taxable
- 11-5-2 · Personal property books
- 11-5-3 · Definitions
- 11-5-4 · In what district personalty assessed
- 11-5-5 · Valuation of credits and investments
- 11-5-6 · Property or stock of corporations
- 11-5-7 · Household furniture
- 11-5-8 · Assessment of transients selling goods
- 11-5-9 · Ascertainment of property held under order of court
- 11-5-10 · Entry of omitted personalty taxes
- 11-5-10A · Release of taxes, interest and charges, on bank deposits and…
- 11-5-11 · Mobile homes used by the owner for residential purposes and…
- 11-5-12 · Mobile homes situate upon property owned by a person other…
- 11-5-13 · Exemption of inventory and warehouse goods
- 11-5-13A · Application of exemption to finished goods in warehouse
- 11-5-14 · Assessment of motor vehicles previously titled jointly by…
- 11-5-15 · Dealer collection of fees on heavy equipment rental inventory
- 11-6-1 · Returns of property to board of public works