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-9 - Property Returnable To The Tax Commissioner
Universal Citation: 110 WV Code of State Rules 110-1D-9
Current through Register Vol. XLI, No. 38, September 20, 2024
9.1. Tax Commissioner's duties. -- The Tax Commissioner shall perform the duties imposed upon the assessor by West Virginia Code '11-1A-16 when the property is returned or is returnable to the Tax Commissioner.
9.2. Where appraisal review shall be heard. -- For such property, the notice shall include a statement as to the county in which a review of the appraisal shall be heard.
a. The Tax Commissioner shall specify the
county in which he determines that a larger share of the property appraised is
or usually is situate and his determination shall be final.
9.3. Valuation challenge procedure. -- The valuation challenge procedure for property returnable to the Tax Commissioner shall be the same as that provided for other properties.
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