West Virginia § 11-3-7a Chattel interests in real and tangible personal property

West Virginia Statutes

§ 11-3-7a — Chattel interests in real and tangible personal property

West Virginia § 11-3-7a

Ch. 11TAXATION

Art. 3ASSESSMENTS GENERALLY

This text of West Virginia § 11-3-7a (Chattel interests in real and tangible personal property) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-3-7a (2026).

Text

For ad valorem property tax purposes, chattel interests in real property and chattel interest in tangible personal property are hereby defined to be interests in tangible personal property and are to be assessed and taxed as such. As so defined, chattel interest in real property and chattel interests in tangible personal property are not intangible personal property for ad valorem property tax purposes.

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For ad valorem property tax purposes, chattel interests in real property and chattel interest in tangible personal property are hereby defined to be interests in tangible personal property and are to be assessed and taxed as such. As so defined, chattel interest in real property and chattel interests in tangible personal property are not intangible personal property for ad valorem property tax purposes.