West Virginia Statutes

§ 11-4-7 — Entry of lands acquired from different sources

West Virginia·Ch. 11 TAXATION·Art. 4 ASSESSMENT OF REAL PROPERTY

If the owner of a tract or lot of land has derived title thereto by several conveyances from the same person, or from different persons, such tract or lot shall be entered and charged with taxes on the land books as a whole, and not in different parcels.

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Legislative findings

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