WEST VIRGINIA CODE
WVC 11-5-11
§11-5-11. Mobile homes used by the owner for residential purposes
and located on land not owned by the mobile
homeowner.
Mobile homes used and occupied by the owner thereof
exclusively for residential purposes and located on land not owned
by the owner of the mobile home shall be assessed on the personal
property books as Class II property.
Note: WV Code updated with legislation passed through the 2012 1st Special Session