In view of the adoption of section one-a, amending article X of the Constitution of West Virginia, at the general election held on November 4, 1958, without any saving clause therein, and in order to give effect to the mandate of the people of the state, it is the intent and purpose of the Legislature to, and it hereby does, release all ad valorem taxes, interest, and charges on bank deposits and money unless an assessment therefor shall have been made, as provided in article three of this chapter, prior to November 4, 1958.
Structure West Virginia Code
Article 5. Assessment of Personal Property
§11-5-1. What Personal Property Taxable
§11-5-2. Personal Property Books
§11-5-4. In What District Personalty Assessed
§11-5-5. Valuation of Credits and Investments
§11-5-6. Property or Stock of Corporations
§11-5-8. Assessment of Transients Selling Goods
§11-5-9. Ascertainment of Property Held Under Order of Court
§11-5-10. Entry of Omitted Personalty Taxes
§11-5-12. Mobile Homes Situate Upon Property Owned by a Person Other Than Owner of Mobile Home
§11-5-13. Exemption of Inventory and Warehouse Goods
§11-5-13a. Application of Exemption to Finished Goods in Warehouse
§11-5-15. Dealer Collection of Fees on Heavy Equipment Rental Inventory