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-5 - Preparation Of Property Lists By The Tax Commissioner And Publication By The Sheriff
Universal Citation: 110 WV Code of State Rules 110-1F-5
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. Tax Commissioner's responsibility. -- The Tax Commissioner shall compile a list of all separately assessed property which was subject to the appraisal.
5.1.1. A separate list shall be compiled for
each county and each such list shall contain the following:
5.1.1a. The district in which the property is
or was located at the time of the appraisal;
5.1.1b. The owner or owners of such
separately assessed item or parcel at the time it was assessed;
5.1.1c. The appraised value of the item or
parcel.
5.1.2. To the
extent known by the Tax Commissioner, the list compiled shall include the name
of the current property owner, to the extent ownership of the property has
changed since the appraisal.
5.1.3.
The list compiled by the Tax Commissioner shall be delivered to the several
assessors, sheriffs and county commissions on or before June 15,
1986.
5.1.4. The list compiled by
the Tax Commissioner shall include the following:
5.1.4a. All proposed final
appraisals;
5.1.4b. All property
the value of which will be revised or modified in accordance with the review
and appeal process provided in W. Va. Code ''11-1A-16 and 11-1A-17: Provided,
That such revised or modified value will become effective on or before June 15,
1986 and then only to the extent that such revised or modified value is
reflected upon the list;
5.1.4c.
For property the value of which is being appealed to the county commission the
list shall include the last value certified by the Tax Commissioner to the
county commissioner;
5.1.4d. For
property the value of which has been established by the county commission and
for which a writ of certiorari is pending before the circuit court which has
not rendered a final determination, the value last adopted by the county
commission shall be included on the list.
5.2. Sheriff's responsibility.
5.2.1. Upon receipt of the list of separately
assessed property which was compiled and delivered by the Tax Commissioner, the
Sheriff shall give to property owners notice that:
5.2.1a. The appraisal of all property within
the county which was subject to ad valorem property taxation has been
completed; and
5.2.1b. The results
of the appraisal are available to interested persons at the office of the
Assessor.
5.2.2. The
required notice shall be a Class I-O legal advertisement in accordance with W.
Va. Code '59-3-1
et seq.
5.2.3. The publication area
of the notice shall be the county.
5.3. Assessor's responsibility. -- The Assessor shall simultaneously inform the Tax Commissioner that the notice was or has been properly published.
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