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-11 - Right Of Other Property Owners Or Assessor To Petition For Review Or Intervene
Universal Citation: 110 WV Code of State Rules 110-1F-11
Current through Register Vol. XLI, No. 38, September 20, 2024
11.1. Protest.
11.1.1. Any person who is a taxpayer
of ad valorem property taxes in any West Virginia county may for good cause
alleged and shown protest an appraisal of property under W. Va. Code
'11-1B-1
et seq.
11.1.2. Such protestor
shall petition for a hearing before the county commission in the same manner as
an owner would petition for review and hearing pursuant to W. Va. Code
'11-1B-1
et seq.
11.1.3. A petition for
protest must be filed with the county commission on or before September 2,
1986. No petition for protest will be received after that date unless it was
deposited in the regular course of the United States mail on or before
September 2, 1986 with the postage prepaid and properly addressed to the county
commission.
11.1.4. The hearing of
a protest shall be governed by the same procedures described for hearings
before the county commission pursuant to W. Va. Code '11-1B-8.
11.2. Intervening.
11.2.1. Upon a showing of good cause, any
person who is a taxpayer of ad valorem property taxes in any West Virginia
county may be permitted to intervene after first filing with the county
commission a petition in writing in the hearing provided for in W. Va. Code
'11-1B-11.
11.2.2. The issue of whether a person shall
be allowed to intervene shall be determined by the county commission, and
notification of its decision either allowing or disallowing intervention shall
be provided to the person requesting permission to intervene and to all other
parties.
11.3. Rights of property owner under petition for protest or under petition to intervene.
11.3.1. The owner of any property the
appraised value of which is subject to a petition of protest, or the protest
hearing is subject to a petition for intervention, shall be given all rights
afforded by W. Va. Code '11-1B-1
et seq.
11.3.2. The rights afforded
by W. Va. Code '11-1B-1
et seq. include the right to protection for review by cross petition or
otherwise, to the same extent as if the owner had appealed or petitioned in a
timely manner in the first instance.
11.4. Information on petition of protest or of intervention.
11.4.1. Any petition of
protest or of intervention
11.4.1a. Shall be
filed in writing, and
11.4.1b.
Shall set forth the objections of the protestor or intervenor to the appraisal
in question or at issue.
11.4.2. A copy of each petition of protest or
intervention
11.4.2a. Shall be served upon,
mailed to or delivered to the property owner and the Tax Commissioner,
and
11.4.2b. Shall have appended
thereto the certificate of the protestor or intervenor or his attorney stating
that true copies of such petition have been served upon or mailed or delivered
to the property owner and the Tax Commissioner no later than the same date upon
which such copies were so mailed, delivered or served.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
