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WEST VIRGINIA CODE
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WVC 11-5-11 §11-5-11. Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.
Mobile homes used and occupied by the owner thereof exclusively for residential purposes and located on land not owned by the owner of the mobile home shall be assessed on the personal property books as Class II property.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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