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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
§11-5-6. Property or stock of corporations.

§11-5-6. Property or stock of corporations.
When the property, stock or capital of any company, whether incorporated or not, is assessed to such company, no person owning any share, portion or interest therein, shall be required to list the same or be assessed with the valuation thereof.

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