West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-5-2
Personal property books
In his personal property books the assessor shall enter the names and post-office addresses of the owners of personal property alphabetically arranged by districts, showing separately the values of:
# (1)
All tangible personal property employed exclusively in agriculture including horticulture and grazing;
# (2)
All products of agriculture (including livestock) while owned by the producer;
# (3)
All notes, bonds, bills and accounts receivable, stocks and any other intangible personal property;
# (4)
The total of one, two and three;
# (5)
All other tangible personal property.
The Tax Commissioner may prescribe such itemization and further information as he deems necessary. The assessor shall make the same number of copies and extend the levies in the same way as he does with the landbook.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-6-2 · Same -- Railroads
- 11-6-3 · Same -- Toll bridges
- 11-6-4 · Same -- Car line companies