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-6 - Tax Commissioner Review Of Valuation

Universal Citation: 110 WV Code of State Rules 110-1D-6

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

6.1. Determinations made by Tax Commissioner. -- The Tax Commissioner shall make the following determinations upon receiving a timely mailed request for review of a property valuation:

a. Whether the process of making the appraisal was reasonable under the circumstances, and

b. Whether the amount of the valuation of the appraised property was appropriate under the circumstances.

6.2. Information used in Tax Commissioner review. -- In making the review, the Tax Commissioner shall take into account information available at the time the appraisal was made and any information which relates to establishing the base year values and which subsequently becomes available.

6.3. Notifications of Tax Commissioner's determinations. -- Upon completion of his review, the Tax Commissioner shall notify the assessor and the person submitting the request of his determination.

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.