§11-4-14. Assessment of lands lying in more than one county.
Every tract of land of one thousand acres or less, lying in
more than one county, may be entered for taxation on the land book
of the county where the greater part thereof in value lies, but the
entry thereof and payment of taxes thereon, in any county where any
part thereof is situated, shall, for the time during which the same
is so entered and paid, be a discharge of the whole of the taxes
and levies charged and chargeable thereon. Every tract of land of
more than one thousand acres, lying in two or more counties, shall,
for the purpose of taxation, be entered and charged with all taxes
in each tax district of the several counties in which any part of
it is, to the extent, as near as may be, that the same lies in such
district. When any such tract of more than one thousand acres is
thus assessed, partly in one county and partly in another, the
several officers of such counties whose duty it is to make out the
landbooks of the respective counties shall value the part lying in
his county without regard to the value of the whole tract, and he
shall ascertain its value, as in other cases, according to the rule
prescribed in this chapter.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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