Mortgages or deeds of trust on real property shall be valued in an amount equal to the unpaid balance but not exceeding sixty- six and two-thirds percent of the fair value of such real property, except that any amount in excess of sixty-six and two- thirds percent may be included to the extent the loan evidenced by such deed of trust or mortgage is guaranteed by an agency of the federal government.
Structure West Virginia Code
Article 7. Assets and Liabilities
§33-7-2. Deductions From Assets and Liabilities
§33-7-4. Reporting Assets Not Allowed or of Doubtful Value
§33-7-6. Unearned Premium Reserve
§33-7-7. Reserves for Accident and Sickness Insurance
§33-7-9. Standard Valuation Law
§33-7-9a. Annuity Mortality Tables
§33-7-11. Valuation of Other Securities