West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01A - Valuation Of Farmland And Structures Situated Thereon For Ad Valorem Property Tax Purposes
Appendix 2
TIMETABLE FOR FILING APPLICATION AND APPEALS
The following timetable shows the final dates for filing the farm use application, for filing appeals and for the issuance of administrative decisions at each step of the application and appeal procedure.
September 1st The taxpayer's farm use application must be filed after June 30th and on or before September 1st of the calendar year for determinations applicable to the next tax year. See Section 10.8.1 of these regulations.
October 1st The assessor must grant or deny the application and notify the applicant of such action within thirty (30) days of receipt of the application. See Section 10.8.2 of these regulations.
October 31st The applicant may appeal the assessor's decision to the Tax Commissioner within thirty (30) days of notification thereof. See Section 10.8.3 of these regulations.
January 1st The Tax Commissioner must rule on the applicant's appeal on or before January 1st. See Section 10.8.3 of these regulations. An adverse decision of the Tax Commissioner may be appealed to the circuit court under W. Va. Code § 11-3-25.
February 15th If the Tax Commissioner rules in favor of the applicant, finding that the property in controversy is a "farm" or "farms" within the meaning of W. Va. Code § 11-1a-3(i) and these regulations, the taxpayer may then petition the county commission under the review and equalization provisions of W. Va. Code § 11-3-24 for farmland valuation. The county commission must meet not later than February 1st for the purpose of equalization and review, and may not adjourn sine the before February 15th. See W. Va. Code § 11-3-24.
