§11-1C-14. Confidentiality and Disclosure of Return Information to Develop or Maintain a Mineral Mapping or Geographic Information System; Offenses; Penalties
(a) All information provided by or on behalf of a natural resources property owner or by or on behalf of an owner of an interest in natural resources property to any state or county representative, including property tax returns, maps and geological information and property tax audit information provided to the West Virginia Department of […]
§11-1C-7. Duties of County Assessors; Property to Be Appraised at Fair Market Value; Exceptions; Initial Equalization; Valuation Plan
(a) Except for property appraised by the State Tax Commissioner under section ten of this article and property appraised and assessed under article six of this chapter, all assessors shall, within three years of the approval of the county valuation plan required pursuant to this section, appraise all real and personal property in their jurisdiction […]
§11-1C-8. Additional Funding for Assessors' Offices; Maintenance Funding
(a) In order to finance the extra costs associated with the valuation and training mandated by this article, there is hereby created a revolving valuation fund in each county which shall be used exclusively to fund the assessor's office. No persons whose salary is payable from the valuation fund shall be hired under this section […]
§11-1C-9. Periodic Valuations
(a) After completion of the initial valuation required under section seven of this article, each assessor shall maintain current values on the real and personal property within the county. In repeating three-year cycles, every parcel of real property shall be visited by a member of the assessor's staff who has been trained pursuant to section […]
§11-1C-10. Valuation of Industrial Property and Natural Resources Property by Tax Commissioner; Penalties; Methods; Values Sent to Assessors
(a) As used in this section: (1) “Industrial property” means real and personal property integrated as a functioning unit intended for the assembling, processing and manufacturing of finished or partially finished products.
§11-1C-11. Managed Timberland; Findings, Purposes and Declaration of Legislative Intent; Implementation; Inspection and Determination of Qualification
(a) The Legislature finds and declares that the public welfare is enhanced by encouraging and sustaining the abundance of high quality forest land within the state; that economic pressures may force industrial, residential or other land development inconsistent with sustaining the forests; and that tax policy should provide an incentive for private owners of forest […]
§11-1C-11a. Certification of Managed Timberland; Assessment of Property; Penalty for Failure to Comply
(a) Any person who owns timberland comprising ten or more contiguous acres may qualify for identification as managed timberland for property tax purposes as set forth in subdivision (1), subsection (d), section ten of this article. (b) The assessor, upon receipt of an appraisal or certification of the timberland from the Tax Commissioner, shall assess […]
§11-1C-11b. Valuation; Rulemaking; Aggrieved Person and Taxpayer Protests; Exhaustion of Remedies; Compliance Inspection; Notice of Revocation; Appeal; Effective Date
(a) The Tax Commissioner shall establish by legislative rule two methodologies for determining the appraised value of managed timberland, based upon the land's potential to produce future income according to its use and productive potential as managed timberland and whether the property is classified as Class II property or as Class III or IV property […]
§11-1C-11c. Valuation of Oil and Gas Drilling Rigs
Notwithstanding any provision of this code to the contrary and to facilitate the equal and uniform taxation of oil and natural gas drilling rigs throughout the state, the State Tax Commissioner shall annually compile a schedule of oil and natural gas drilling rig values based on the values shown in a nationally recognized guide or […]
§11-1C-12. Board of Equalization and Review; Assessments; Board of Public Works
(a) As valuations of property in a county are completed to the extent that a total valuation of property can be determined, such valuation shall be delivered by the assessor to the county commission, and the county commission, sitting as a board of equalization and review, shall use such appraised valuations as a basis for […]