West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01F - Additional review And implementation Of property appraisals
Section 110-1F-1 - General

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

1.1. Scope. -- These regulations provide guidelines for the additional review of property appraisals completed during the first statewide reappraisal as provided in W. Va. Code '11-1B-1 et. seq., such review being based upon an application which must be filed no later than September 2, 1986 by taxpayers of ad valorem property taxes and with the respective county commission which must complete all hearings and render all determinations by December 1, 1986.

1.2. Authority. -- W. Va. Code '11-1A-1(f) and '29A-3-15.

1.3. Filing Date. -- May 13, 1987.

1.4. Effective Date. -- May 13, 1987.

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