In addition to the head tax on dogs provided for in this article, the owner of any dog above the age of six months shall be permitted to place a value on such dog and have such dog assessed as personal property in the same manner and at the same rate as other personal property.
Structure West Virginia Code
§19-20-1. Dogs Subject to Taxation; Declared to Be Personal Property
§19-20-3. Registration of Dog Kennels; Application; Fee; Expiration of Certificate of Registration
§19-20-4. Forms for Registration; Records; Registration Tags; Loss Thereof
§19-20-5. Wearing of Registration Tag by Dog
§19-20-7. Dog Pound and Equipment to Be Provided by County Court [County Commission]; Exception
§19-20-8. Impounding and Disposition of Dogs; Costs and Fees
§19-20-9a. Dogs, Cats, etc.; Rabies Observation
§19-20-10. Dog and Kennel Fund; Disposition Thereof
§19-20-11. Assessment of Dogs as Personal Property
§19-20-13. Dog Running at Large; Liability of Owner
§19-20-14. Dog Killing, Wounding or Worrying Livestock or Poultry -- Recovery of Damages
§19-20-15. Same -- Assessment of Damages; Appraisers
§19-20-16. Same -- When Lawful to Kill Dog
§19-20-17. Same -- Unlawful to Harbor Dog; Penalty
§19-20-19. Offenses; Criminal Penalties; Jurisdiction
§19-20-19a. Dog Warden and Deputy Dog Wardens; Power to Issue Citations
§19-20-20. Keeping Vicious Dogs; Humane Officers May Kill Such Dogs
§19-20-21. License Fee for Keeping Vicious or Dangerous Dog
§19-20-22. Confinement of Female Dogs
§19-20-23. Prohibition of the Use of Impounded Dogs and Cats
§19-20-25. Retirement, Transfer or Disposal of State Owned Dogs and Horses