§19-20-1. Dogs subject to taxation; declared to be personal property.
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WV Code › Chapter 19 › Article 20 › Section 1
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
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Any dog shall be and is hereby declared to be personal property within the meaning and construction of the laws of this state, and any dog above the age of six months shall be subject to taxation.
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