The assessor shall, upon the best information he can obtain, ascertain for the purpose of taxation, the annual value of all ferries upon which a toll or fare is charged, located in his county, except such as are by law exempt from taxation; he shall value each of such ferries each year at ten times its annual value, and enter the same in the landbook in the name of the owner in the tax district wherein the same is located; and if such ferry is on a line dividing two counties, or two districts in the same county, one half of the value so ascertained shall be assessed in each county or district as the case may be.
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