# W. Va. Code § 19-20-1: Dogs subject to taxation; declared to be personal property

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S1

## Section

- **Citation:** W. Va. Code § 19-20-1
- **Heading:** Dogs subject to taxation; declared to be personal property
- **Jurisdiction:** West Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WV Code / Chapter 19 / Article 20 / Section 1

## Text

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.

## Nearby sections

- [W. Va. Code § 19-20-1 §19-20-1. Dogs subject to taxation; declared to be personal property.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S1.md)
- [W. Va. Code § 19-20-2 §19-20-2. Collection of head tax on dogs; duties of assessor and sheriff; registration of dogs; disposition of head tax; taxes on dogs not collected by assessor.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S2.md)
- [W. Va. Code § 19-20-3 §19-20-3. Registration of dog kennels; application; fee; expiration of certificate of registration.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S3.md)
- [W. Va. Code § 19-20-4 §19-20-4. Forms for registration; records; registration tags; loss thereof.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S4.md)
- [W. Va. Code § 19-20-5 §19-20-5. Wearing of registration tag by dog.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S5.md)
- [W. Va. Code § 19-20-6 §19-20-6. County dog warden; rules and regulations for dog control; prosecution and penalties for violation of ordinances.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S6.md)
- [W. Va. Code § 19-20-6A §19-20-6a. Authority of county commission to contract with private society, other county or municipality for the care and control of dogs and cats.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S6A.md)
- [W. Va. Code § 19-20-7 §19-20-7. Dog pound and equipment to be provided by county court [county commission]; exception.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S7.md)
- [W. Va. Code § 19-20-8 §19-20-8. Impounding and disposition of dogs; costs and fees.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S8.md)
- [W. Va. Code § 19-20-8A §19-20-8a. Joint ownership, etc., by counties and municipalities of dog pounds; joint employment of dog wardens.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S8A.md)
- [W. Va. Code § 19-20-9 §19-20-9. Failure to register dog or kennel; alteration or forging of registration certificate or tag; penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S9.md)
- [W. Va. Code § 19-20-9A §19-20-9a. Dogs, cats, etc.; rabies observation.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S9A.md)
- [W. Va. Code § 19-20-10 §19-20-10. Dog and kennel fund; disposition thereof.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S10.md)
- [W. Va. Code § 19-20-11 §19-20-11. Assessment of dogs as personal property.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C19_A20_S1. Check the current official text before relying on it. Not legal advice.