West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-5-12
Mobile homes situate upon property owned by a person other than owner of mobile home
Mobile homes situated upon property owned by a person other than the owner of the mobile home are classified as personal property whether or not the mobile home is permanently affixed to the real estate and, unless subject to assessment as Class II property under section eleven of this article or section two, article four of this chapter, are assessed as Class III or Class IV personal property, as may be appropriate in the circumstances.
A mobile home permanently attached to the real estate of the owner may not be classified as personal property if the owner has filed a canceled certificate of title with the clerk of the county commission and the clerk has recorded it in the same manner as deeds are recorded and indexed.
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In this chapter (40 sections)
- 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
- 11-6-2 · Same -- Railroads
- 11-6-3 · Same -- Toll bridges
- 11-6-4 · Same -- Car line companies
- 11-6-5 · Same -- Pipeline companies
- 11-6-6 · Same -- Express companies
- 11-6-7 · Same -- Telegraph and telephone companies
- 11-6-7A · 11-6-7A
- 11-6-7B · 11-6-7B
- 11-6-8 · Form and manner of making return; failure to make return;…
- 11-6-9 · Compelling such return; procuring information and tentative…
- 11-6-10 · Failure to give information required by board of public…
- 11-6-11 · Valuation of property by board
- 11-6-11A · Adjustment of valuation by board
- 11-6-11B · 11-6-11B