There is a newer version of the West Virginia Code
2013 West Virginia Code
CHAPTER 43. DOWER AND VALUATION OF LIFE ESTATES
ARTICLE 2. VALUATION OF LIFE ESTATES.
§43-2-2. Rule of calculation.
WV Code § 43-2-2 (through 1st Spec. Sess. 2013) What's This?
Calculate the interest at five and six-tenths percent upon the sum to the income of which or upon the value of the property to the use of which the person is entitled. Multiply this interest by the present value of an annuity of one dollar as set opposite the person's age in the table and the product is the gross value of the life estate of such person therein.
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