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WEST VIRGINIA CODE
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WVC 38 - 8 - 2 §38-8-2. Definition of value.
For the purpose of this article, the term "value," when used without any modifying words, means fair market value as of the date the exemption is claimed, less all liens other than judicial liens obtained by legal or equitable proceedings.

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