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W. Va. Code § 11A-1-1

Definition of terms

Applied in 1 court decision — leading case 170 W. Va. 602 - Killen v. Logan County Commission (1982)

Most recently applied in 170 W. Va. 602 - Killen v. Logan County Commission (September 1982)

The words tax, taxes, taxable and taxation as used in this chapter shall, unless otherwise specified, be applicable to all levies on real or personal property made by any of the taxing units named in section four, article eight, chapter eleven of this code.

The words land or lands or tract or tracts of lands, or lot or lots, or real estate, or real property, or part or parcel of a tract or lot, or estate or estates in land, as used in this chapter, shall be deemed to include an undivided interest in any freehold estate in land.

Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.