W. Va. Code § 36-9-26
Taxation
West Virginia · West Virginia Code Chapter 36 — Estates and Property · Status: effective
Cite this
- Citation
- W. Va. Code § 36-9-26, Taxation, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2384973
- Permanent ID
ys:prov:2384973@1- SHA-256
f1ad11c760111e0c6f15ff2170f594cbb4df487e49540487d9c77c561b8d8b1e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
For purposes of local real property taxation, each time-sharing unit, other than an unit operated for time- share use, shall be valued in the same manner as if such unit were owned by a single taxpayer. The total cumulative purchase price paid by the time-share owners for a unit shall not be utilized by the local assessing officers as a factor in determining the assessed value of such unit. A unit operated as a time-share use, however, may be assessed the same as other income-producing and investment property. Tax records in a time-share unit shall be in the name of the association or the managing agent.