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-4 - Information Provided By The Tax Commissioner
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. What information provided. -- Upon receipt of a timely mailed letter of intent to challenge the notice of valuation, the Tax Commissioner shall provide to the assessor and the person who mailed the letter of intent a written statement of the information relied upon in making the appraisal.
4.2. Timeliness of information. -- The information provided by the Tax Commissioner shall be provided to the taxpayer/owner within thirty-five (35) days of the date of the notice of valuation.
4.3. Information available to assessor. -- The information required by subsection 4.1 of this section to be made available to the Assessor shall be made available through the on-line computer network required by West Virginia Code '11-1A-21.
