West Virginia Code 11-3-29 – Levies to be based only on values ascertained
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Taxes for county, district, independent school district and municipal purposes shall be levied only upon the value of property ascertained under the provisions of this chapter.
Terms Used In West Virginia Code 11-3-29
- 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