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.
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