In like manner, when a tract or lot of land lies in more than one district, and the owner conveys any portion thereof situated in a district wherein such land was not assessed, the part so conveyed shall be thereafter entered in the proper district, and the proper value thereof ascertained, as in other cases, according to the rule prescribed in this chapter, and the quantity thereof shall be deducted from the entire tract or lot as it was before entered.
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