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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
§11-5-11. Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.

§11-5-11. Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.
Mobile homes used and occupied by the owner thereof exclusively for residential purposes and located on land not owned by the owner of the mobile home shall be assessed on the personal property books as Class II property.

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