(1) All tangible personal property employed exclusively in agriculture including horticulture and grazing;
(2) All products of agriculture (including livestock) while owned by the producer;
(3) All notes, bonds, bills and accounts receivable, stocks and any other intangible personal property;
(4) The total of one, two and three;
(5) All other tangible personal property.
The tax commissioner may prescribe such itemization and further information as he deems necessary. The assessor shall make the same number of copies and extend the levies in the same way as he does with the landbook.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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