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2025 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. Repealed. Acts, 2014 1es sess., Ch. 5
- §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; Managed Timberland; Rulemaking Authority; Penalties; Methods; Values Sent to Assessors
- §11-1C-11. Managed Timberland; Findings, Purposes and Declaration of Legislative Intent; Implementation; Inspection and Determination of Qualification; Creation of Online Application Renewal Form; Rulemaking Authority
- §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-11c. Valuation of Oil and Gas Drilling Rigs
- §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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