West Virginia Code 11-4-7 – Entry of lands acquired from different sources
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If the owner of a tract or lot of land has derived title thereto by several conveyances from the same person, or from different persons, such tract or lot shall be entered and charged with taxes on the land books as a whole, and not in different parcels.
Terms Used In West Virginia Code 11-4-7
- Person: means every natural person, association or corporation. See West Virginia Code 11-22-1