# W. Va. Code § 11-4-1: Land books to contain separate lists; entry of town lots; entry separately for districts

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S1

## Section

- **Citation:** W. Va. Code § 11-4-1
- **Heading:** Land books to contain separate lists; entry of town lots; entry separately for districts
- **Jurisdiction:** West Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WV Code / Chapter 11 / Article 4 / Section 1

## Text

The assessor shall make out the land books, including all extensions, in such form as the Tax Commissioner may prescribe. Such land books shall contain separate lists for the different tax districts and separate lists for the municipalities of the county. There shall, for the purpose of taxation, be entered on the land books the town lots in the alphabetical order of the names of the owners thereof in the list arranged for them, and the assessor shall designate such list as "town (or city) lots of the town (or city) of __________________." There shall also be entered in like alphabetical order in the separate lists for the tax districts, the tracts of land, the whole or greater part of which is situated therein; but no tract or lot of land shall be entered in more than one of such lists, and no part of any tract or lot of land which does not lie within the incorporated limits of a town shall be entered in the list or charged with municipal taxes for such town.

## Nearby sections

- [W. Va. Code § 11-4-1 §11-4-1. Land books to contain separate lists; entry of town lots; entry separately for districts.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S1.md)
- [W. Va. Code § 11-4-2 §11-4-2. Form of landbooks.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S2.md)
- [W. Va. Code § 11-4-3 §11-4-3. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S3.md)
- [W. Va. Code § 11-4-4 §11-4-4. Making out land books; using copy of last landbook; correcting errors.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S4.md)
- [W. Va. Code § 11-4-5 §11-4-5. Information to be obtained from landowners by assessor; corrections in landbook of previous year.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S5.md)
- [W. Va. Code § 11-4-6 §11-4-6. Transfers on books.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S6.md)
- [W. Va. Code § 11-4-7 §11-4-7. Entry of lands acquired from different sources.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S7.md)
- [W. Va. Code § 11-4-8 §11-4-8. Lists of transfers of title for assessors.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S8.md)
- [W. Va. Code § 11-4-9 §11-4-9. Assessment of different estates; undivided interests.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S9.md)
- [W. Va. Code § 11-4-10 §11-4-10. Land and buildings assessed separately; town lots; back taxing of omitted buildings.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S10.md)
- [W. Va. Code § 11-4-11 §11-4-11. New buildings.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S11.md)
- [W. Va. Code § 11-4-12 §11-4-12. Assessment of decedent's lands.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S12.md)
- [W. Va. Code § 11-4-13 §11-4-13. Lands purchased at tax sale for state or by an individual.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S13.md)
- [W. Va. Code § 11-4-14 §11-4-14. Assessment of lands lying in more than one county.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A4_S1. Check the current official text before relying on it. Not legal advice.