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 1983, or on July 1, 1983, for the taxable year 1984.
Structure West Virginia Code
Article 1A. Appraisal of Property
§11-1A-2. Base Year for First Reappraisal
§11-1A-4. Identification of Property to Be Appraised; Persons Required to Make Return
§11-1A-5. Property Excepted From Listing for Appraisal
§11-1A-6. Supplemental Information Required to Be Filed
§11-1A-7. When Valuations Not Certified
§11-1A-8. Ascertainment of Assessed Value as of July 1, 1983
§11-1A-9. Subsequent Alterations in Property; Economic Change
§11-1A-10. Valuation of Farm Property
§11-1A-13. Assurance of Fair Treatment
§11-1A-15. Appraisal of Property; Lists to County Officials
§11-1A-16. Administrative Review of Appraisal
§11-1A-18. Review by Circuit Court on Certiorari
§11-1A-19. Subsequent Statewide Reappraisals Required
§11-1A-20. Cooperation of Other Agencies of State and Local Government
§11-1A-21. Electronic Data Processing System Network for Property Tax Administration
§11-1A-22. Phase-In, Determination Thereof, Application and Limitations
§11-1A-24. Creation and Use of Appraisal Manual
§11-1A-26. Appraisal of Corporate Property; Reports to Tax Commissioner by Corporations