West Virginia Statutes

§ 11-3-3 — Who to furnish property list

West Virginia·Ch. 11 TAXATION·Art. 3 ASSESSMENTS GENERALLY

The list required in the preceding section shall be made and information furnished:

(a)With respect to property of a minor, by his guardian, if he has one, and if he has none, by his father, if living, or, if not, by his mother, if living, and if neither be living or be a resident of this state, by the person having charge of the property;
(b)with respect to the separate property of a married woman, by herself or her husband in her name;
(c)with respect to the property of a husband, who is out of the state or incapable of listing such property, by his wife;
(d)with respect to the property held in trust, by the trustee, if in possession thereof, otherwise by the party for whose benefit it is held;
(e)with respect to the personal property of a deceased person, by the personal representa

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Legislative History

1961 Reg. Sess., SB121

Nearby Sections

15
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