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-13 - Duty Of Assessor To Assist County Commission; Inventory Of Flood Damaged Property

13.1.1. When sitting in review of appraisals pursuant to W. Va. Code '11-1B-1 et seq., the county commission may require the assistance of the county assessor in making its determinations.

13.1.2. The assessor shall be competent to testify as to values of property generally or as to the value of a specific item of property.

13.2.1. The assessor in those counties which were flooded in the flood of November, 1985 shall prepare an inventory of all property damaged by that flood and the extent of the damage thereto.

13.2.2. The inventory so developed shall be noted for such use as may be proper with respect to any future assessments of any such property.

13.2.3. The counties included in this requirement are Barbour, Berkeley, Braxton, Calhoun, Doddridge, Gilmer, Grant, Greenbrier, Hampshire, Hardy, Harrison, Jefferson, Lewis, Marion, Mineral, Monongalia, Monroe, Morgan, Nicholas, Pendleton, Pocahontas, Preston, Randolph, Summers, Taylor, Tucker, Tyler, Upshur and Webster.