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2022 West Virginia Code
Chapter 36A. Condominiums and Unit Property
Article 7. Assessments, Taxation and Liens
§36A-7-1. Assessments and Taxes
Universal Citation: WV Code § 36A-7-1 (2022)
Each unit and its proportionate undivided interest in the common elements as determined by the declaration and any amendments thereof shall be assessed and taxed for all purposes as a separate parcel of real estate entirely independent of the building or property of which the unit is a part. Neither the building, the property nor any of the common elements shall be assessed or taxed separately after the declaration and declaration plan are recorded, nor shall the same be subject to assessment or taxation, except as the units and their proportionate undivided interests in the common elements are assessed and taxed pursuant to the provisions of this section.
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