When the property, stock or capital of any company, whether incorporated or not, is assessed to such company, no person owning any share, portion or interest therein, shall be required to list the same or be assessed with the valuation thereof.
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