There is a newer version of the West Virginia Code
2009 West Virginia Code
CHAPTER 33. INSURANCE
ARTICLE 7. ASSETS AND LIABILITIES.
§33-7-13 Valuation of mortgages or deeds of trust.
§33-7-13. Valuation of mortgages or deeds of trust. 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.
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