§11-4-10. Land and buildings assessed separately; town lots; back
taxing of omitted buildings.
Land and the buildings or structures erected thereon shall be
assessed separately and the value of each entered separately in the
landbooks. Land, except town lots, shall be valued by the acre,
and town lots shall be designated by the number of the lot and the
name of the street on which it fronts, provided the lots be
numbered and the streets of the town designated by name. Every
assessor shall, in each year, in arriving at the value of the
buildings, including mobile homes used for residential purposes
permanently affixed to the land and owned by the owner of the land,
take into account any improvements or changes affecting the value
of such buildings. If the assessor shall discover any building
which has been omitted from the landbook for any previous years, he
may back tax the same in the same manner and to the same extent as
in the case of personal property.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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