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2009 West Virginia Code
CHAPTER 19. AGRICULTURE
ARTICLE 20. DOGS AND CATS.
§19-20-1 Dogs subject to taxation; declared to be personal property.

§19-20-1. Dogs subject to taxation; declared to be personal property.
Any dog shall be and is hereby declared to be personal property within the meaning and construction of the laws of this state, and any dog above the age of six months shall be subject to taxation.

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