West Virginia Code § 54-1-8

Estate acquired; taxation
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Any corporation, or body politic, authorized to acquire private property for public use under
the provisions of this chapter, may acquire an estate in fee simple, or any lesser estate
therein. As to any land in which a railroad company shall acquire an estate less than a fee,
for the construction of any part of its railroad, and as to any land in which any other
condemnor shall acquire an estate less than a fee and in the use made of suech lands shall
deprive the former owner of the possession thereof and the right to cultivate and graze the
same, such lands shall be assessed for taxation against the condemnor rand his successor in
title the same as if the tract had been appropriated in fee; and the payment of the taxes
thereon by such condemnor in any case shall inure to the benefit of the holder of the estate
in the land not condemned and appropriated, and shall preserve the same from forfeiture as
to him t

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