There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
- §11-1C-1. Legislative findings.
- §11-1C-1a. Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property.
- §11-1C-1b. Phase-out of taxation of intangible personal property.
- §11-1C-2. Definitions.
- §11-1C-3. Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation.
- §11-1C-4. Commission powers and duties; rulemaking.
- §11-1C-5. Tax commissioner powers and duties.
- §11-1C-5a. Rules.
- §11-1C-5b. Assessment for purpose of calculating local share.
- §11-1C-6. Required training for assessors, their staffs and county commissioners.
- §11-1C-7. Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.
- §11-1C-8. Additional funding for assessors' offices; maintenance funding.
- §11-1C-9. Periodic valuations.
- §11-1C-10. Valuation of industrial property and natural resources property by tax commissioner; penalties; methods; values sent to assessors.
- §11-1C-11. Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification.
- §11-1C-11a. Certification of managed timberland; assessment of property; penalty for failure to comply.
- §11-1C-11b. Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date.
- §11-1C-12. Board of equalization and review; assessments; board of public works.
- §11-1C-13. Severability.
- §11-1C-14. Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties.
Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.