§11-3-7. Fixtures and machinery.
In assessing the value of buildings or structures, the
assessor shall ascertain the value of all machinery and fixtures
attached thereto, and include the same in the value of the building
charged to the owner, unless it appears that such machinery and
fixtures are owned by some person other than the owner of the
building, in which case the value of such machinery and fixtures
shall be assessed to their owner as personal property; and the
value of such machinery or fixtures shall be thereafter increased
or reduced according as they may have increased or decreased in
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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