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-8 - Reimbursement Of Expenses

Universal Citation: 110 WV Code of State Rules 110-1D-8

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

8.1. Which expenses may be reimbursed. -- The Tax Commissioner shall reimburse the assessor for the postage expended to mail the notices required by West Virginia Code '11-1A-16(a) and section 16.3 of this regulation.

8.2. Forms provided by Tax Commissioner. -- Such forms and notices as may be required by the assessor shall have been furnished by the Tax Commissioner. In determining the appropriate forms and notices, the Tax Commissioner shall take into consideration the following:

(1) Methodology involved in the entire hearing and appeal process;

(2) the format and procedures necessarily involved in the generation of information by the Electronic Data Processing System Network required by West Virginia Code '11-1A-22;

(3) the offices which receive notification of any challenge to property valuations;

(4) the parties who may protest a reappraisal under the authority of West Virginia Code '11-1A-17(c);

(5) the parties who may intervene in a hearing provided by West Virginia Code '11-1A-17;

(6) the necessity for the Tax Commissioner to provide appropriate witnesses for hearings; and

(7) the official who will defend the State's interest in the property valuation.

8.3. Expenses not to be reimbursed. -- The Tax Commissioner shall in no case reimburse the assessor for costs related to personnel, office space, utilities and the like, which the assessor may incur during the process of mailing notices of appraised valuation as provided by section 16.3 of this regulation.

8.4. No reimbursement for tax department mailing expenses. -- No reimbursement shall be made where by mutual consent the State Tax Department mails the notice required by West Virginia Code '11-1A-16(a).

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