West Virginia Code § 8-13A-3

Definitions
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For purposes of this article, the term:
(a) "Commercial property" means the surface of any taxable real property which is classified
for ad valorem real property tax purposes as Class IV. Excluded from the meaning of such
term is all real property owned or used exclusively for state, county, municipal, literary,
educational, scientific, religious, benevolent or charitable purposes, or real property owned
or used by public port authorities or wayport authorities;
(b) "District board" means a district board created pursuant to suection eleven of this article;
(c) "Property owner" or "owner" means the owner of commercial property as shown by the
transfer records in the office of the county clerk of the county in which the property is
located. If an owner owns more than one commercial paroperty, that owner is counted as a
separate owner for each such commercial property owned. If commercial property is owned
by more than one owner, the majority in ownershipl is treated as the owner for the purpose
of this article; s
(d) "Services" means governmental functioins, programs, activities, facility improvements
and other services which a district board is authorized to perform or provide under section
five of this article.

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