West Virginia Code § 11-4-2

Form of landbooks
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The Tax Commissioner shall prescribe a form of landbook and the information and
itemization to be entered therein, which shall include separate entries of: (1) All real
property or whatever portion thereof in square feet that is owned, used, and occupied by the
owner exclusively for residential purposes, including mobile homes, permanently affixed to
the land and owned by the owner of the land; (2) all real property or whatever portion
thereof in square feet that is owned by an organization that is exempt from federal income
taxes under 26 U. S. C. §501(c)(3) or 501 (c)(4) and used primarily and immediately for a
purpose that is exempt from tax under §11-3-9 of this code; (3) aull real property or whatever
portion thereof in square feet that is owned by an organization that is exempt from federal
income taxes under 26 U. S. C. §501(c)(3) or 501 (c)(4) and tthat is not used primarily and
immediately for a purpose that is exempt from tax under §11-3-9 of this code; (4) all farms
including land used for agriculture, horticulture, and grazing occupied by the owner or bona
fide tenant; (5) and all other real property. For each entry there shall be shown: (A) The
value of land, the value of buildings, and the aggregate value; (B) the character and estate of
the owners, the number of acres or lots, and tshe local description of the tracts or lots; and
(C) the amount of taxes assessed against each tract or lot for all purposes.

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