Land which has been properly charged to one person upon the landbook for any assessment year shall not afterwards, within that assessment year, be transferred on such book to another person.
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