2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 1A. APPRAISAL OF PROPERTY.
- §11-1A-1. Tax commissioner to appraise property to ascertain value; relating reappraisal to specified base year, powers and duties of tax commissioner regarding statewide reappraisals.
- §11-1A-2. Base year for first reappraisal.
- §11-1A-3. Definitions.
- §11-1A-4. Identification of property to be appraised; persons required to make return.
- §11-1A-5. Property excepted from listing for appraisal.
- §11-1A-6. Supplemental information required to be filed.
- §11-1A-7. When valuations not certified.
- §11-1A-8. Ascertainment of assessed value as of the first day of July, one thousand nine hundred eighty-three.
- §11-1A-9. Subsequent alterations in property; economic change.
- §11-1A-10. Valuation of farm property.
- §11-1A-11. Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft.
- §11-1A-12. Division of functions between the tax commissioner and assessor; local exceptions to value; revisions by tax commissioner; participation by assessor in hearings and appeals.
- §11-1A-13. Assurance of fair treatment.
- §11-1A-14. Release of results of statewide reappraisal; legislative rule regarding changes in quality or quantity of property; publication and certification of statewide reappraisal.
- §11-1A-15. Appraisal of property; lists to county officials.
- §11-1A-16. Administrative review of appraisal.
- §11-1A-17. Review of appraisal by the county commission sitting as an administrative appraisal review board.
- §11-1A-18. Review by circuit court on certiorari.
- §11-1A-19. Subsequent statewide reappraisals required.
- §11-1A-20. Cooperation of other agencies of state and local government.
- §11-1A-21. Electronic data processing system network for property tax administration.
- §11-1A-22. Phase-in, determination thereof, application and limitations.
- §11-1A-23. Confidentiality and disclosure of property tax returns and return information; offenses; penalties.
- §11-1A-24. Creation and use of appraisal manual.
- §11-1A-26. Appraisal of corporate property; reports to tax commissioner by corporations.
- §11-1A-28. Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses.
- §11-1A-29. Requirements for state employees and employees of designated agents; legislative findings; modification of existing contract for mass appraisal; exemption of certain appraisal employees of tax commissioner from civil service.
- §11-1A-29a. Duty of tax commissioner, assessors, sheriffs and county commissions in valuation of property.
- §11-1A-30. Severability.
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