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-12 - Time Of Decision By County Commission
Current through Register Vol. XLI, No. 38, September 20, 2024
12.1. Completion date. -- All hearings conducted by county commissions sitting for the purposes of W. Va. Code '11-1B-1 et seq. shall be completed and all determinations on property values shall be rendered thereon by December 1, 1986. On or before December 15, 1986, the assessor or his delegate shall enter or cause to be entered in the manner prescribed by the State Tax Department on the statewide data processing system all determinations which were rendered by December 1, 1986.
12.2. Consolidation of hearings. -- The county commission may consolidate hearings and reviews in order to avoid duplication and unnecessary repetition where the same or similar facts or issues are in dispute.