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-7 - Correction Of Error Or Mistake
Current through Register Vol. XLI, No. 38, September 20, 2024
7.1. Tax Commissioner's authority. -- The Tax Commissioner may correct incorrect appraised valuations with or without a request from the property owner if he concludes they are incorrect as a result of a clerical error, or a mistake occasioned by an unintentional or inadvertent act as distinguished from a mistake growing out of the exercise of judgment.
7.2. Timeliness of correction by Tax Commissioner. -- The Tax Commissioner may only correct such an error or mistake prior to making the determination requested in the immediately preceding section 16.6.
7.3. Notification of correction by Tax Commissioner. -- Immediately subsequent to making such correction, the Tax Commissioner shall give written notice of his action to the taxpayer, the appropriate assessor, the county commission and the sheriff, all being the officials to whom the appraised value being corrected was originally sent. Revised appraisal lists, by county, shall be sufficient to notify the assessor, the sheriff and the county commission of such correction.
