West Virginia Code 11-6B-7 – Property tax books
Current as of: 2023 | Check for updates
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(a) Property book entry. — The exemption of the first $20,000 of assessed value shall be shown on the property books as a deduction from the total assessed value of the homestead.
Terms Used In West Virginia Code 11-6B-7
- Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
(b) Levy; statement to homestead owner. — When the $20,000 exemption is greater than the total assessed value of the eligible homestead, no taxes shall be levied. The sheriff shall issue a statement to the owner showing that no taxes are due.