WEST VIRGINIA CODE
WVC 19 - 20 - 1
§19-20-1. Dogs subject to taxation; declared to be personal
property.
Any dog shall be and is hereby declared to be personal
property within the meaning and construction of the laws of this
state, and any dog above the age of six months shall be subject
to taxation.
Note: WV Code updated with legislation passed through the 2012 1st Special Session