Article

Tax Relief for Elderly Homeowners and Renters

W. Va. Code § 11-25-1— Declaration of purpose; rule of construction
W. Va. Code § 11-25-2— Definitions
W. Va. Code § 11-25-3— Computation of relief; limits; table
W. Va. Code § 11-25-4— Forms and instructions; maximum participation
W. Va. Code § 11-25-5— Proof of claim; landlord's cooperation required; relief limited to one claimant per homestead per year
W. Va. Code § 11-25-6— Filing date
W. Va. Code § 11-25-7— Claim as disbursement from state funds; claim is personal; offset
W. Va. Code § 11-25-8— Denial of claim; violation of article; assessment; interest and penalties; crime
W. Va. Code § 11-25-9— Hearings and appeals
W. Va. Code § 11-25-10— Severability
W. Va. Code § 11-25-11— Effective date