In the manner prescribed in section seventeen of this article, the county court may, upon the application of the owner, divide, consolidate, or both, as the case may be, any tracts or lots for the purpose of entry upon the land books of the county. This shall apply solely to the segregation of real property according to the classification contemplated by the "Tax Limitation Amendment." No such division shall be made unless there is in actual fact a distinction in use, and unless the division requested is one which the owner would make for the separate conveyance of portions of the tract or lot, but in no case shall any single structure be divided and only contiguous tracts or lots shall be consolidated.
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