There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-7a. Chattel interests in real and tangible personal property.
§11-3-7a. Chattel interests in real and tangible personal
property.For ad valorem property tax purposes, chattel interests in real property and chattel interest in tangible personal property are hereby defined to be interests in tangible personal property and are to be assessed and taxed as such. As so defined, chattel interest in real property and chattel interests in tangible personal property are not intangible personal property for ad valorem property tax purposes.
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