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-10 - Property Tax Appraisement Consultants; Assignment; Duties; Recommendations To The Tax Commissioner
Universal Citation: 110 WV Code of State Rules 110-1F-10
Current through Register Vol. XLI, No. 38, September 20, 2024
10.1. Duties of property tax appraisement consultants.
10.1.1. The Tax Commissioner may employ four
(4) persons as public property tax appraisement consultants to be available to
and of assistance to the public.
10.1.2. The public property tax appraisement
consultants may be assigned to any county or area of the state in which their
assistance is required.
10.1.3.
Such consultants shall provide information, guidance, assistance and
instructions to any residential, farm or other noncommercial owner or taxpayer
regarding real estate and personal property tax appraisement
matters.
10.2. Authorized activities of property tax appraisement consultants. -- The consultant is authorized:
10.2.1. Upon request to examine
and review the records of the assessor, the sheriff and the Tax
Commissioner;
10.2.2. To
investigate matters of complaint by such residential owners or taxpayers who
request such assistance;
10.2.3. To
make reports and recommendations to the Tax Commissioner with respect to any
pertinent information or proposed corrections, such being provided for
consideration by the Tax Commissioner in arriving at the true and correct value
of such property; and
10.2.4. To
otherwise assist residential owners or taxpayers in understanding issues
concerning appraised values.
10.3. Experience of property tax appraisement consultants.
10.3.1. Such consultants shall
be individuals who are experienced in dealing with the public in congenial and
courteous manner.
10.3.2. Such
consultants shall be knowledgeable about property and property value in the
area assigned.
10.4. Property tax appraisement consultant recommendations. -- If the Tax Commissioner determines, based upon, or as a result of, reports of or consultation with the consultants that the appraised value of any property should be modified or adjusted, the Tax Commissioner shall so notify the taxpayer, consultant and assessor of the proposed modification or adjustment.
10.4.1. If the taxpayer agrees with the
proposed modification or adjustment, the Tax Commissioner shall modify or
adjust the value accordingly and so notify the county commission and the
sheriff. The matter shall then be considered as an agreement and shall be
handled in accordance with the procedures provided in subsection 9.4 of these
regulations.
10.4.2. The Tax
Commissioner shall immediately notify the owner and consultant if he disagrees
with the recommendations or reports of the consultant, and in such a situation,
the matter shall be resolved as otherwise provided in W. Va. Code
'11-1B-1
et seq.
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.
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