West Virginia Statutes
§ 8-13A-3 — Definitions
West Virginia § 8-13A-3
This text of West Virginia § 8-13A-3 (Definitions) 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 § 8-13A-3 (2026).
Text
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 section 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 proper
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Legislative History
1994 Reg. Sess., HB4168
Nearby Sections
15
§ 8-1-1
Purpose and short title§ 8-1-2
Definitions of terms§ 8-1-4
How population determined§ 8-1-5a
Municipal Home Rule Program§ 8-10-1
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Bluebook (online)
West Virginia § 8-13A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/8-13A-3.