WVC 11 - 3 - 7 A
§11-3-7a. Chattel interests in real and tangible personal
For ad valorem property tax purposes, chattel interests in
real property and chattel interest in tangible personal property
are hereby defined to be interests in tangible personal property
and are to be assessed and taxed as such. As so defined, chattel
interest in real property and chattel interests in tangible
personal property are not intangible personal property for ad
valorem property tax purposes.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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