§11-4-11. New buildings.
No new building, mobile home used for residential purposes
permanently affixed to the land and owned by the owner of the land,
addition or improvement shall be assessed until it is so far
finished as to be fit for use, but the material in the same shall
be entered in the personal property books and assessed as provided
by this chapter.
Note: WV Code updated with legislation passed through the 2012 1st Special Session