W. Va. Code § 19-20-11
Current through 2024 Regular Session legislation approved by the Governor on March 22, 2024
In addition to the head tax on dogs provided for in this article, the owner of any dog above the age of six months shall be permitted to place a value on such dog and have such dog assessed as personal property in the same manner and at the same rate as other personal property.
W. Va. Code § 19-20-11