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.
Structure West Virginia Code
Article 4. Assessment of Real Property
§11-4-1. Land Books to Contain Separate Lists; Entry of Town Lots; Entry Separately for Districts
§11-4-4. Making Out Land Books; Using Copy of Last Landbook; Correcting Errors
§11-4-7. Entry of Lands Acquired From Different Sources
§11-4-8. Lists of Transfers of Title for Assessors
§11-4-9. Assessment of Different Estates; Undivided Interests
§11-4-10. Land and Buildings Assessed Separately; Town Lots; Back Taxing of Omitted Buildings
§11-4-12. Assessment of Decedent's Lands
§11-4-13. Lands Purchased at Tax Sale for State or by an Individual
§11-4-14. Assessment of Lands Lying in More Than One County
§11-4-15. Assessment Upon Conveyance of Part of Tract Lying in More Than One County
§11-4-16. Assessment Upon Conveyance of Part of Tract Lying in More Than One District
§11-4-17. Consolidation of Contiguous Tracts or Mineral or Timber Interests
§11-4-18. Division or Consolidation of Tracts for Segregation