| FAIR OAKS SUBDIVISION | WEST MILFORD, WV | 178 | 328 | — |
| LINCOLN PSD - LOWER MUD RIVER | ALUM CREEK, WV | 177 | 76 | — |
| LAND OF CANAAN VACATION RESORT | DAVIS, WV | 177 | 41 | — |
| OAK HILL MOBILE HOME COMMUNITY LLC | BANNER ELK, WV | 172 | 378 | — |
| CRUMPLER COMMUNITY WATER | WELCH, WV | 170 | 733 | — |
| MCDOWELL COUNTY PSD GREENBRIER | WELCH, WV | 165 | 364 | — |
| SMOOT ELEMENTARY | LEWISBURG, WV | 165 | 749 | — |
| SOUTHERN JACKSON COUNTY PSD ROUTE 33 | KENNA, WV | 164 | 65 | — |
| MCDOWELL COUNTY PSD BRADSHAW | WELCH, WV | 163 | 176 | — |
| UPPER MUD RIVER (W M A) | HAMLIN, WV | 159 | 68 | — |
| EAST VIEW PSD 172 | CLARKSBURG, WV | 158 | 91 | — |
| ALLENS WONDERLAND | HARPERS FERRY, WV | 157 | 21 | — |
| MASON CO PSD-FOGLESONG DIST | POINT PLEASANT, WV | 156 | 9 | — |
| PENDLETON CO PSD-US 220 NORTH | UPPER TRACT, WV | 156 | 23 | — |
| HODGESVILLE PSD - SAULS RUN | BUCKHANNON, WV | 151 | 28 | — |
| SPRINGER RUN PARK LLC | HEDGESVILLE, WV | 150 | 53 | — |
| HARDY COUNTY PSD BAKER | OLD FIELDS, WV | 150 | 319 | — |
| BACK CREEK VALLEY ELEMENTARY | MARTINSBURG, WV | 150 | 212 | — |
| TIMBER RIDGE CAMPGROUND 34 | HIGH VIEW, WV | 150 | 96 | — |
| US FISH & WILDLIFE-NCTC | SHEPHERDSTOWN, WV | 150 | 248 | — |
| EAGLES NEST CAMPGROUND | FORT ASHBY, WV | 150 | 213 | — |
| BEMIS CAMPGROUND | BEVERLY, WV | 150 | 501 | — |
| CHESTNUT RIDGE PSD - BERRYBURG | PHILIPPI, WV | 148 | 16 | — |
| COOLFONT MOUNTAINSIDE NORTH | BERKELEY SPRINGS, WV | 143 | 18 | — |
| NORTH POINT SUBDIVISION | DAVIS, WV | 141 | 5 | — |
| BERKELEY SPRGS HEALTHCARE CENTER - UPPER | BERKELEY SPRINGS, WV | 140 | 76 | — |
| BERKELEY SPRGS HEALTHCARE CENTER - LOWER | BERKELEY SPRINGS, WV | 140 | 73 | — |
| TRI LAKE HOLDINGS, INC. | MARTINSBURG, WV | 139 | 807 | — |
| CHERRY RUN MHP | GREEN CASTLE, WV | 135 | 145 | — |
| PLEASANT VIEW ELEMENTARY | BERKELEY SPRINGS, WV | 135 | 418 | — |
| WVAW - DEERFIELD VILLAGE SUBDIVISION | CHARLESTON, WV | 132 | 524 | — |
| KNOBLEY WATER SYSTEM | KEYSER, WV | 132 | 346 | — |
| PENDLETON COUNTY PSD RIVERTON | FRANKLIN, WV | 130 | 59 | — |
| WVAW - CAVE QUARTER UTILITY | CHARLESTON, WV | 126 | 1,139 | — |
| SUMMIT POINT TACTICAL TRAINING CENTER | SUMMIT POINT, WV | 125 | 61 | — |
| MCDOWELL COUNTY PSD PREMIER | WELCH, WV | 122 | 285 | — |
| SKY LINE VILLAGE MHP | MARTINSBURG, WV | 120 | 528 | — |
| ROCK SPRING CHURCH | KEARNEYSVILLE, WV | 120 | 270 | — |
| CAPERTON FURNITURE WORKS | BERKELEY SPRINGS, WV | 120 | 219 | — |
| MCDOWELL COUNTY PSD ECKMAN | WELCH, WV | 118 | 357 | — |
| PLEASANT VALLEY PSD - NORTH CASSVILLE | MAIDESVILLE, WV | 114 | 55 | — |
| MCDOWELL COUNTY PSD TIDEWATER | WELCH, WV | 113 | 441 | — |
| TIMBER RIDGE CAMPGROUND 56 | HIGH VIEW, WV | 110 | 96 | — |
| NATIONAL RADIO ASTRONOMY OBSERVATORY | DUNMORE, WV | 110 | 20 | — |
| CHARLES TOWN UTL-CAVALAND SUBDIVISION | CHARLES TOWN, WV | 107 | 78 | — |
| HOLLY RIVER STATE PARK/LAUREL FORK | ROCK CAVE, WV | 107 | 14 | — |
| USGS LEETOWN SCIENCE CENTER | KEARNEYSVILLE, WV | 105 | 615 | — |
| CHESTNUT RIDGE WATER SYSTEM | MARTINSBURG, WV | 104 | 184 | — |
| COOLFONT MOUNTAINSIDE ASSOCIATION-SALMON | BERKELEY SPRINGS, WV | 103 | 14 | — |
| DAVIS STUART INC | LEWISBURG, WV | 100 | 76 | — |