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-3 - Intent And Application Of These Regulations
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. History. -- West Virginia Constitution Article X, Section 1b was amended in 1982 to require a statewide appraisement of all property subject to ad valorem property taxation in order to assure equal and uniform taxation of all property. In order to implement this requirement, the West Virginia Legislature in 1983 enacted W. Va. Code '11-1A-1 et seq. Even though the first statewide reappraisal was completed in a timely manner, there appears to be an insufficient amount of taxpayer confidence in the results, in part due to the fact that some taxpayers were not able to obtain an appropriate hearing relating to a determination of the value of their property.
3.2. Legislative intent. -- In order to assure to taxpayers the opportunity to object to or question the results of the first statewide reappraisal, the Legislature has provided the process whereby property owners may request a review of property values in order to have such values adjusted to reflect the true value of all property prior to implementation of the first statewide reappraisal. In order to assure the expeditious accomplishment of these tasks, the Legislature has required the maximum expenditure of effort by the Tax Commissioner, the several county commissioners, assessors and sheriffs. See W. Va. Code '11-1B-1.
3.3. Application of regulations. -- These regulations shall apply only to the appraisement of property subject to ad valorem property taxation.
