Any dog shall be and is hereby declared to be personal property within the meaning and construction of the laws of this state, and any dog above the age of six months shall be subject to taxation.
W. Va. Code § 19-20-1
Dogs subject to taxation; declared to be personal property
Applied in 5 court decisions — leading case 214 W. Va. 477 - State v. Watkins (2003)
Most recently applied in Dreama Bowden, Administratrix v. Monroe Co. Commission (May 2017)
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.