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W. Va. Code § 19-20-1

Dogs subject to taxation; declared to be personal property

West Virginia · West Virginia Code Chapter 19 — Agriculture · Status: effective

Taxation
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W. Va. Code § 19-20-1, Dogs subject to taxation; declared to be personal property, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2373604
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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.