§11-1B-2. Application of article.
The provisions of this article shall apply only to the
appraisement of property subject to ad valorem taxation and which
was required by law to be appraised pursuant to the mandate set
forth in Article X, Section 1b of the Constitution of this state as
amended in the year one thousand nine hundred eighty-two, and shall
not apply to any appraisement or reappraisement of any such
property in any county or counties of this state prior to the
adoption of such amendment nor subsequent to the year one thousand
nine hundred eighty-seven.
Note: WV Code updated with legislation passed through the 2012 1st Special Session