West Virginia Code 11-5-2 – Personal property books
In his personal property books the assessor shall enter the names and post-office addresses of the owners of personal property alphabetically arranged by districts, showing separately the values of:
Terms Used In West Virginia Code 11-5-2
- Agriculture: means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock. See West Virginia Code 11-5-3
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Employed exclusively: means that the preponderant and the sole gainful use is for the designated purpose. See West Virginia Code 11-5-3
- Grazing: means the use of land for pasturage. See West Virginia Code 11-5-3
- Horticulture: means plant production of every character except forestry. See West Virginia Code 11-5-3
- Personal property: All property that is not real property.
- personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
- Producer: means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman. See West Virginia Code 11-5-3
- Products of agriculture: means those things the existence of which follows directly from the activity of agriculture, horticulture or grazing, including dairy, poultry, bee and any other similar products, whether in the natural form or processed as an incident to the marketing of the raw material. See West Virginia Code 11-5-3
(1) All tangible personal property employed exclusively in agriculture including horticulture and grazing;
(2) All products of agriculture (including livestock) while owned by the producer;
(3) All notes, bonds, bills and accounts receivable, stocks and any other intangible personal property;
(4) The total of one, two and three;
(5) All other tangible personal property.
The Tax Commissioner may prescribe such itemization and further information as he deems necessary. The assessor shall make the same number of copies and extend the levies in the same way as he does with the landbook.