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W. Va. Code § 11-5-11

Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner

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

Housing & Community Development
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W. Va. Code § 11-5-11, Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2362702
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Mobile homes used and occupied by the owner thereof exclusively for residential purposes and located on land not owned by the owner of the mobile home shall be assessed on the personal property books as Class II property.