2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION.
§11-6B-7. Property tax books.

§11-6B-7. Property tax books.
(a) Property book entry. -- The exemption of the first twenty thousand dollars of assessed value shall be shown on the property books as a deduction from the total assessed value of the homestead.

(b) Levy; statement to homestead owner. -- When the twenty thousand dollar exemption is greater than the total assessed value of the eligible homestead, no taxes shall be levied. The sheriff shall issue a statement to the owner showing that no taxes are due.

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