West Virginia Code
Chapter 11. Taxation
Article 5. Assessment of Personal Property

§11-5-1. What Personal Property Taxable - All personal property belonging to persons residing in this state,...

§11-5-2. Personal Property Books - In his personal property books the assessor shall enter the...

§11-5-3. Definitions - The words "personal property," as used in this chapter includes...

§11-5-4. In What District Personalty Assessed - Every person required by law to list personal property for...

§11-5-5. Valuation of Credits and Investments - The value of any credit, if the solvency of the...

§11-5-6. Property or Stock of Corporations - When the property, stock or capital of any company, whether...

§11-5-7. Household Furniture - Nothing contained in this chapter shall be construed to require...

§11-5-8. Assessment of Transients Selling Goods - Any transient person desiring to offer or furnish for sale,...

§11-5-9. Ascertainment of Property Held Under Order of Court - The assessor shall ascertain from each person in his county,...

§11-5-10. Entry of Omitted Personalty Taxes - If the assessor discovers that any taxes on personal property,...

§11-5-10a. Release of Taxes, Interest and Charges, on Bank Deposits and Money Not Assessed Prior to November 4, 1958 - In view of the adoption of section one-a, amending article...

§11-5-11. Mobile Homes Used by the Owner for Residential Purposes and Located on Land Not Owned by the Mobile Homeowner - Mobile homes used and occupied by the owner thereof exclusively...

§11-5-12. Mobile Homes Situate Upon Property Owned by a Person Other Than Owner of Mobile Home - Mobile homes situated upon property owned by a person other...

§11-5-13. Exemption of Inventory and Warehouse Goods - (a) Tangible personal property which is moving in interstate commerce...

§11-5-13a. Application of Exemption to Finished Goods in Warehouse - (a) This section is intended to clarify the intent of...

§11-5-14. Assessment of Motor Vehicles Previously Titled Jointly by Married Couples Following Final Divorce Order - Beginning July 1, 1999, upon the presentment to the assessor...

§11-5-15. Dealer Collection of Fees on Heavy Equipment Rental Inventory - (1) “Dealer of heavy equipment rental inventory” means a person...