Upon receiving the verified report required by the preceding section, the assessor, if satisfied with the correctness thereof, shall assess the value of all the property of such corporation liable to taxation, and enter the same as follows, viz: All property in item (d) shall be entered with its valuation in the land books of the county and in the tax district in which the real estate is situated; all property mentioned in item (c) shall, together with its valuation, be entered in the personal property book of the county and in the tax district wherein is the principal office or chief place of business of such corporation, under the appropriate heads; and all property mentioned in item (e) shall, together with its valuation, be entered in the personal property book of the county and in the tax district wherein such property is on the first day of the assessment year; the property mentioned in items (c), (d) and (e) shall constitute all the property on which any such corporation shall be liable to pay taxes. If a company has branches, each branch shall be assessed separately in the county and tax district where its principal office for transacting its financial concerns is located; or, if there be no such office, then in the tax district where its operations are carried on. All locks and dams of navigation companies shall be assessed and taxed as real estate in the county and tax district wherein they are situated; and in case such locks and dams are located on any creek or river which is the dividing line between counties, or the dividing line between tax districts of the same county, one half of the value thereof shall be assessed in each of such counties or tax districts, as the case may be, and when the property of an incorporated company is assessed as aforesaid, no individual shareholder therein shall be required to list or be assessed with his share, portion or interest in the capital stock of such corporation.
Structure West Virginia Code
Article 3. Assessments Generally
§11-3-1a. Magisterial Districts as Tax Districts; Legislative Findings; Terms Defined
§11-3-2. Canvass by Assessor; Lists of Property
§11-3-2a. Notice of Increased Assessment Required for Real Property; Exceptions to Notice
§11-3-3. Who to Furnish Property List
§11-3-5. Correction of Previous Property Books; Entry of Omitted Property
§11-3-7. Fixtures and Machinery
§11-3-7a. Chattel Interests in Real and Tangible Personal Property
§11-3-8. Who Deemed Owner for Purposes of Taxation
§11-3-9. Property Exempt From Taxation
§11-3-10. Failure to List Property, etc.; Collection of Penalties and Forfeitures
§11-3-10b. Exemption of Bank Deposits and Money From Forfeitures and Penalties
§11-3-11. Making or Correction of List by Assessor
§11-3-12. Assessment of Corporate Property; Reports to Assessors by Corporations
§11-3-13. Entry of Corporate Property by Assessor
§11-3-14. Assessment of Stock, Realty and Tangible Personal Property of Banks
§11-3-14a. Taxation of Building and Loan Associations and Federal Savings and Loan Associations
§11-3-15a. Assessment of Property of Limited Liability Companies
§11-3-15b. Notice of Increase in Assessed Value of Business Personal Property
§11-3-15c. Petition for Assessor Review of Improper Valuation of Real Property
§11-3-15d. Administrative Review of Tangible Personal Property Valuation by Assessor
§11-3-15e. Contents of Petition Based on Income Approach to Value of Real Property
§11-3-15f. Rejection of Petition; Amended Petition; Appeal Options
§11-3-15g. Meeting Between Assessor and Petitioner
§11-3-15i. Petitioner S Right to Appeal
§11-3-16. Totals of Property Books
§11-3-17. Assessment of Property of Assessor and Deputies
§11-3-18. Tax Assessment and Collection When Emergency Exists
§11-3-19. Property Books; Time for Completing; Extension of Levies; Copies
§11-3-20. False Entries in Property Books
§11-3-21. Violations Where No Penalty Prescribed
§11-3-22. Expenses of Assessors
§11-3-23. Alterations in Property Books
§11-3-23a. Informal Review and Resolution of Classification, Taxability and Valuation Issues
§11-3-24. Review and Equalization by County Commission
§11-3-24b. Board of Assessment Appeals
§11-3-25. Relief in Circuit Court Against Erroneous Assessment
§11-3-25a. Payment of Taxes That Become Due While Appeal Is Pending
§11-3-26. Contents and Effect of Order Granting Relief
§11-3-27. Relief in County Commission From Erroneous Assessments
§11-3-29. Levies to Be Based Only on Values Ascertained