State Codes and Statutes
Statutes > West-virginia > 19 > 19-20-11§19-20-11. Assessment of dogs as personal property.
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.
