West Virginia § 11-3-7 - 11-3-7. Fixtures and machinery.
Full text of West Virginia West Virginia Code § 11-3-7 — 11-3-7. Fixtures and machinery., with citation guidance and answers to common questions.
§ 11-3-7. 11-3-7. Fixtures and machinery.
In assessing the value of buildings or structures, the assessor shall ascertain the value of all machinery and fixtures attached thereto, and include the same in the value of the building charged to the owner, unless it appears that such machinery and fixtures are owned by some person other than the owner of the building, in which case the value of such machinery and fixtures shall be assessed to their owner as personal property; and the value of such machinery or fixtures shall be thereafter increased or reduced according as they may have increased or decreased in actual value.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-3-7
What does West Virginia Code § 11-3-7 cover?
Section 11-3-7 ("11-3-7. Fixtures and machinery.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-3-7?
A common citation format is "West Virginia Code § 11-3-7" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-3-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.