Terms Used In West Virginia Code > Chapter 11 > Article 4 - Assessment of Real Property

• 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
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
• Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
• County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Docket: A log containing brief entries of court proceedings.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Fiduciary: A trustee, executor, or administrator.
• 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
• Intestate: Dying without leaving a will.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• tax districts: shall mean the magisterial districts of that county as they existed on July 1, 1973. See West Virginia Code 11-3-1a
• 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