§11-1A-5. Property excepted from listing for appraisal.
Bank deposits, money and household goods and personal effects,
if such household goods and personal effects are not held or used
for profit, are exempt from the ad valorem property taxation and
shall not be described and listed on the forms required to be filed
under the provisions of section four of this article: Provided,
That the term "personal effects" shall include, but not be limited
to, firearms and ammunition held for personal use and not for
profit. A person shall also not list real property assessed and
listed upon the landbooks of the several counties for the taxable
year one thousand nine hundred eighty-three, or on the first day of
July, one thousand nine hundred eighty-three, for the taxable year
one thousand nine hundred eighty-four.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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