West Virginia Code
Chapter 11. Taxation
Article 25. Tax Relief for Elderly Homeowners and Renters

§11-25-1. Declaration of Purpose; Rule of Construction - This article is enacted to provide general relief for low...

§11-25-2. Definitions - When used in this article, unless the context clearly requires...

§11-25-3. Computation of Relief; Limits; Table - (a) The amount of any claim for relief pursuant to...

§11-25-4. Forms and Instructions; Maximum Participation - The State Tax Commissioner shall prescribe and make available claim...

§11-25-5. Proof of Claim; Landlord's Cooperation Required; Relief Limited to One Claimant per Homestead per Year - Every claimant who is a homestead owner shall supply to...

§11-25-6. Filing Date - No claim for relief shall be paid or allowed unless...

§11-25-7. Claim as Disbursement From State Funds; Claim Is Personal; Offset - Upon the State Tax Commissioner's determination that a claimant is...

§11-25-8. Denial of Claim; Violation of Article; Assessment; Interest and Penalties; Crime - If it is determined that a claim for relief was...

§11-25-9. Hearings and Appeals - Any claimant aggrieved by the denial in whole or in...

§11-25-10. Severability - If any provision of this article or the application thereof...

§11-25-11. Effective Date - The provisions of this article shall take effect on January...