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W. Va. Code § 11-4-11

New buildings

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-4-11, New buildings, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2362679
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No new building, mobile home used for residential purposes permanently affixed to the land and owned by the owner of the land, addition or improvement shall be assessed until it is so far finished as to be fit for use, but the material in the same shall be entered in the personal property books and assessed as provided by this chapter.