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-14 - Review By Circuit Court On Certiorari

Universal Citation: 110 WV Code of State Rules 110-1F-14

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

14.1. Who may request review. -- The property owner, Tax Commissioner, protestor or intervenor may request the county commission to certify the evidence and remove and return the record to the circuit court of the county on a writ of certiorari. Parties to the proceeding wherein review by the circuit court is sought shall pay costs and fees as they are incurred: Provided, That the circuit court upon rendering judgment or making any order may award costs to any party in accordance with the provisions of W. Va. Code '53-3-5.

14.2. Procedures for previewing request. -- The request for review by the circuit court on a writ of certiorari shall be instituted in accordance with the provisions of W. Va. Code '53-3-1 et seq.

14.3. Timeliness of request. -- The foregoing request shall be submitted within thirty (30) days after the day the county commission in writing notified the parties of a final determination of value made pursuant to W. Va. Code '11-1B-8, such day being the date on the notice.

14.4. Admissible evidence.

14.4.1. For the purposes of W. Va. Code '11-1B-1 et seq., the recorded testimony of the hearing, when certified by the county commission may be used by the circuit court as the transcript of testimony. Any and all other evidence presented before the county commission also shall be so certified prior to presentation to the circuit court.

14.4.2. Any party may have the recorded testimony transcribed with the cost therefor to be paid by the party requesting the transcribed testimony.

14.4.3. If the petition for review be made by the Tax Commissioner or the assessor as to two (2) or more separate items or parcels of property and for separate property items, all such matters may be included in the petition if each separate owner is notified thereof and given an opportunity to respond thereto.

14.4.4. Except to the extent it directly conflicts with the provisions of W. Va. Code '11-1B-14, W. Va. Code '11-1A-18 shall govern reviews by circuit courts of any proceedings brought under W. Va. Code '11-1B-1 et seq.

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