(a) The Legislature hereby finds that many citizens and taxpayers of this state have the belief that an unacceptable number of errors and misinformation are included within the results of the statewide appraisement of property subject to ad valorem taxes pursuant to the amendment of Article X, Section 1b of the Constitution of West Virginia, […]
As soon as may be practicable after the effective date of this section, the Tax Commissioner may employ four persons as public property tax appraisement consultants to be of assistance to the public and available to it. The Tax Commissioner may assign such persons to any county or area of the state in which their […]
(a) Any person who is a taxpayer of ad valorem property taxes in any West Virginia county may protest an appraisal of property under this article for good cause alleged and shown. A person desiring to protest an appraisal of property shall petition for a hearing before the county commission in the same manner as […]
All review hearings conducted by county commissions sitting for the purposes of this article shall be completed and determinations rendered thereon by December 1, 1986. The county commissioner may consolidate hearings and reviews in order to avoid duplication and unnecessary repetition where the same or similar facts or issues are in dispute.
(a) The county commission, sitting in review of appraisals pursuant to this article, may require the assistance of the county assessor in making its determinations under this article. Further, the assessor shall be competent to testify as to values of property generally or as to the value of a specific item or property when called […]
Within thirty days after the day the county commission notifies the parties of a final determination of value made pursuant to section eight of this article, the owner, Tax Commissioner, protestor or intervenor may request the county commission to certify the evidence and remove and return the record to the circuit court of the county […]
(a) The Tax Commissioner, the assessor or any property owner at any time after September 2, 1986, and before October 1, of said year shall have the right to petition the county commission to reopen and review in accordance with the provisions of this article. In the event the Tax Commissioner or assessor so petitions […]
Except for the mailing required by subsection (c) of section six of this article, the assessor and sheriff shall be reimbursed by the Tax Commissioner for the postage expended by either of them to mail any notices required to be mailed by such assessor or sheriff by this article. Such forms and envelopes as may […]
The county commission shall make a report to the Tax Commissioner on or before June 30, 1987, of the number of hearings held by it in review of any and all appraisals and any adjustments in valuation made by the county commission. The Tax Commissioner shall provide a summary of such reports to the President […]
(a) All property as defined in section three of this article shall be appraised at its true and actual value as that term is defined in subsection (i), section three, article one-a of this chapter. (b) County commissions shall proceed in a timely manner to hold the review hearings and issue determinations in accordance with […]
(a) The provisions of section twelve of this article or of any other provision of this article to the contrary notwithstanding, the period during which the final determination by the county commission in any matter upon or in which a petition for review of the appraised value of any taxable property was timely filed under […]
The provisions of this article shall apply only to the appraisement of property subject to ad valorem taxation and which was required by law to be appraised pursuant to the mandate set forth in Article X, Section 1b of the Constitution of this state as amended in the year one thousand nine hundred eighty-two, and […]
As used in this article, unless the context in which used requires otherwise: (1) "Assessed property," "taxable property" or "property" shall mean and include all real estate and personal property or interests therein which were required to be appraised pursuant to Article X, Section 1b of the Constitution of this state, as amended in 1982 […]
(a) All property as defined in section three of this article shall be appraised at its true and actual value as that term is defined in subdivision (i), section three, article one-a of this chapter. (b) Any provision of article one-a of this chapter or of any other provision of law to the contrary notwithstanding, […]
(a) The Tax Commissioner shall compile a list of all separately assessed property which was subject to the appraisal. A separate list shall be compiled for each county, which list shall include the district in which the property is or was located at the time of appraisals, the owner or owners of such separately assessed […]
(a) The Tax Commissioner shall also on or before August 15, 1986, first mail to each owner, a notice of the amount of such appraised value of all real property subject to ad valorem taxation, as modified or revised. Such notice shall be addressed and mailed to the person or persons in whose name any […]
(a) In addition to the legal advertisement required by section five of this article and the notice requirements of section six of this article, the Tax Commissioner shall cause retail display advertisements, as opposed to and other than legal and classified advertisements, to be published in every newspaper of general circulation within each county of […]
(a) Not later than September 2, 1986, the owner of any assessed property may petition for review of the appraised value of his or her property. Such petition shall be filed with the county commission of the county wherein such property or the greater portion thereof is situate. No hearing shall be held with respect […]
(a) At any time prior to the rendering of a decision by the county commission pursuant to section eight of this article, if the Tax Commissioner concludes that the appraised value of any property is incorrect or improper because of a clerical error or error of fact or mistake occasioned by inadvertence or an unintentional […]
