In addition to the head tax on dogs provided for in this article, the owner of any dog above the age of six months shall be permitted to place a value on such dog and have such dog assessed as personal property in the same manner and at the same rate as other personal property.
W. Va. Code § 19-20-11
Assessment of dogs as personal property
Applied in 1 court decision — leading case 216 W. Va. 499 - Haines v. Hampshire County Commission (2004)
Most recently applied in 216 W. Va. 499 - Haines v. Hampshire County Commission (November 2004)
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.