West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01D - Review By circuit court On certiorari
Section 110-1D-3 - Mailing Notice Of Valuation

Universal Citation: 110 WV Code of State Rules 110-1D-3

Current through Register Vol. XLI, No. 38, September 20, 2024

3.1. Delivery of appraised property lists. -- As the Tax Commissioner completes the appraisal of property within each county, he shall delivery to the respective county assessor, the county commission and the county sheriff lists of real and personal property so appraised, the name of the owner(s) of the property and the valuation determined for each such property account.

3.2. Appraisal completion notice publication. -- Upon receipt of those lists, the assessor shall immediately cause to be published a Class I-O legal advertisement, such publication to be in accordance with West Virginia Code '59-3-2(b). The notice so published shall advise:

a. That the appraisal of all property, real and personal, within the county is or has been completed;

b. That the results of the appraisal are available in the office of the sheriff of the county wherein the property is located;

c. That the results may be examined by any person who may be so interested.

3.3. Mailing of property valuation notice. -- Subsequent to publication of the Class I-O legal advertisement, the assessor shall forthwith mail to each owner a notice of the amount of the valuation of the property; in the alternative and at the request of the assessor, the State Tax Department shall mail the notice of the amount of the valuation of the property.

a. If different from the owner, the notice shall be addressed to the person or persons in whose name the property is assessed or who is liable.

b. The notice shall be mailed to the address of such person or persons as is reflected upon the tax tickets in the office of the sheriff of the county wherein such property is located.

c. The notice shall be in the form and mailed in the envelope specified by the Tax Commissioner.

3.4. Challenge of valuation. -- The notice shall inform the property owner(s), or the person(s) liable for the taxes which have been assessed against the property, that if he desires to challenge the valuation he must so inform the Tax Commissioner in writing and do so within twenty-one (21) days from the date of the notice. The challenge notification shall be on the form provided by the Tax Commissioner, such form being a removable coupon-like section of the valuation notice mailed by the assessor to the taxpayer.

a. Failure to timely and properly inform the Tax Commissioner of intent to challenge the valuation may result in a waiver of all rights relative to such a challenge.

b. Timeliness of the letter of intent will be determined by the United States Postal Service date stamp on the envelope.

c. The Tax Commissioner will retain the envelope in all situations wherein there is a question of timeliness.

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