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-5 - Request For Review Of Property Valuation

Universal Citation: 110 WV Code of State Rules 110-1D-5

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

5.1. Who may request Tax Commissioner review. -- The person who requested from the Tax Commissioner the written statement containing the information relied upon in making the appraisal and who continues to be dissatisfied with the valuation may request the Tax Commissioner to review the valuation of the property.

5.2. Timeliness of request for review. -- This request for review must be in writing and it must be mailed within twenty-one (21) days after the date of the written statement provided by the Tax Commissioner and which is the statement provided in accordance with the immediately preceding section 16.4.

5.3. Reason for request for review. -- The request must state fully the reasons for the request and it must be supported by evidence sufficient to enable the Tax Commissioner to make a redetermination.

5.4. Form for request for review. -- The request for the Tax Commissioner to review the property valuation shall be on the form provided by the Tax Commissioner, such form being a removable coupon-like section which is a part of the written statement containing the information relied upon in making the appraisal. Completion of this coupon shall be deemed to be in compliance with the requirements of subsection 5.3 of this section.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.