§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-3. Property Valuation Training and Procedures Commission Generally; Appointment; Term of Office; Meetings; Compensation
(a) There is hereby created, under the Department of Tax and Revenue, a property valuation training and procedures commission which consists of the State Tax Commissioner, or a designee, who shall serve as chairperson of the commission, three county assessors, five citizens of the state, one of which shall be a certified appraiser, and two […]
§11-1C-4. Commission Powers and Duties; Rulemaking
(a) On or before October 1, 1990, and thereafter as necessary the Property Valuation Training and Procedures Commission shall perform the following duties: (1) Devise training and certification criteria for county assessors and their employees and members of county commissions, which shall include a definition of “appropriate staff member” as the term is used in […]
§11-1C-5. Tax Commissioner Powers and Duties
(a) In addition to the powers and duties of the Tax Commissioner in other provisions of this article and this code, the Tax Commissioner shall have the power and duty to: (1) Perform such duties and exercise such powers as may be necessary to accomplish the purposes of this article;
§11-1C-5a. Rules
After January 1, 1996, all rules proposed or promulgated by the Tax Commissioner regarding the valuation of real or personal property within the state shall be subject to review by the legislative rule-making review committee as provided in section eleven, article three, chapter twenty-nine-a of this code, and no such rules relating to the valuation […]
§11-1C-6. Required Training for Assessors, Their Staffs and County Commissioners
(a) All county assessors and their appropriate staff members are required to participate in a training program which meets the basic criteria set by the property valuation training and procedures commission. The Tax Commissioner shall provide the training programs, which shall commence on or before December 1, 1990. The Tax Commissioner shall determine which persons […]
§11-1C-1a. Further Legislative Findings and Declarations; Effect of Declarations and Clarification of Chattel Interests in Real or Tangible Personal Property
(a) The Legislature hereby finds that: (1) The voters of this state, in the general election held in the year one thousand nine hundred eighty-four, ratified amendment five to the Constitution of West Virginia which essentially provides that once the first statewide reappraisal of property pursuant to section one-b, article ten of the Constitution is […]
§11-1C-1b. Phase-Out of Taxation of Intangible Personal Property
Notwithstanding anything in this code to the contrary, intangible personal property with tax situs in this state that would have been taxable prior to the effective date of this act shall be exempt from ad valorem property tax beginning tax year one thousand nine hundred ninety-eight: Provided, That such property shall be subject to ad […]
§11-1C-2. Definitions
For the purposes of this article, the following words shall have the meanings hereafter ascribed to them unless the context clearly indicates otherwise: (a) “Timberland” means any surface real property except farm woodlots of not less than ten contiguous acres which is primarily in forest and which, in consideration of their size, has sufficient numbers […]
§11-1C-1. Legislative Findings
(a) The Legislature hereby finds and declares that all property in this state should be fairly and equitably valued wherever it is situated so that all citizens will be treated fairly and no individual species or class of property will be overvalued or undervalued in relation to all other similar property within each county and […]