Current through Register Vol. XLI, No. 38, September 20, 2024
6.1. Mailing notice to taxpayer. -- On or
before August 15, 1986, the Tax Commissioner shall mail to each owner of real
property subject to ad valorem property taxation a notice of the appraised
value of such property.
6.1.1. If the
appraised value of the property has been revised or modified as a result of the
procedures provided in W. Va. Code ''11-1A-16, 17 or 18, the revised or
modified value shall be the appraised value stated on the notice.
6.1.2. The notice shall be addressed and
mailed to the person or persons in whose name or names the property is assessed
or was assessed in 1983: Provided, That if the property has been
transferred to another person or replaced on the sheriff's tax books, the
notice shall be addressed and mailed to the name and address reflected on the
tax tickets in the office of the sheriff of the county wherein the property is
located.
6.1.3. For those
properties for which the Tax Commissioner does not know the address of the
persons to whom the notices are to be sent, the Tax Commissioner shall provide
to the sheriff of the county in which the property is located an alphabetical
listing of those properties.
6.1.3a. The
listing shall be provided on or before June 15, 1986.
6.1.3b. The sheriff shall provide the
appropriate mailing address on the list for each property on the
list.
6.1.3c. The sheriff shall
return the completed list to the Tax Commissioner on or before July 1,
1986.
6.1.3d. For those properties
for which the sheriff does not have an address to which the notice is to be
mailed, the notice shall be immediately returned to the assessor. The sheriff,
assessor and all other officials shall make a good faith effort to assure the
notices are mailed to the appropriate persons in a timely
manner.
6.2.
Notice of appraised values. -- The notice required by the foregoing Section 6.1
shall be on uniform forms prepared by the Tax Commissioner, be simple and
readily understandable, and shall advise each property owner of the following
information.
6.2.1. The property owner is
being afforded an additional opportunity and final period of review to request
a review of the appraised value of the real property before the county
commission prior to the final implementation of such values for ad valorem tax
purposes.
6.2.2. The property owner
must file with the county commission and not later than September 2, 1986, an
application or request for such review.
6.2.3. All property owners have a right to
petition for a review of the value placed upon such property irrespective of:
6.2.3a. Whether such owners had previously
petitioned for review by the county commission which had finally determined
such value, or
6.2.3b. Whether such
review process is currently pending either before the county commission or upon
certiorari before the circuit court as authorized by W. Va. Code '11-1A-18.
6.2.4. The information and data relied upon
in making the appraisal and in fixing the value of such property is available
in the county assessor's office at no cost to the property owner or other
interested person.
6.2.5. The owner
may in his petition, or at any hearing held thereon, present information
relative to the reappraisal and factors and circumstances which in the owner's
judgment may have resulted in either an increase or decrease in the value of
the property subsequent to the appraisal. Factors which may result in a changed
valuation are discussed at Section 18.
6.2.6. The description of the property shall
include, but not be limited to, the acreage and the general landbook
description on the landbook.
6.2.7.
While the factors and circumstances authorized by the foregoing Section 6.2.5.
may be considered by the assessor or the county commission in fixing the
assessed value of the property for the tax year for which the lien attaches on
July 1, 1987, it shall not have any bearing upon the issues involved in
establishing the true and actual values established by the appraisal. Notices
affecting surface real property shall include at least the following
information.
NOTICE
YOU ARE HEREBY NOTIFIED OF THE VALUE PLACED UPON YOUR
PROPERTY WHICH IS IDENTIFIED BELOW. THIS VALUE RESULTS FROM THE REAPPRAISAL OF
ALL PROPERTY SUBJECT TO PROPERTY TAX AS REQUIRED BY THE STATE
CONSTITUTION.
COUNTY_____ DIST _____ MAP ____ PARCEL ________ SPID ______
PROPERTY LOCATION (Including Address) ______________________________________
______________________ DATE __________ TAX CLASS ________ ACCOUNT NO. _______
NOTICE: ______
OWNERS NAME
MAILING ADDRESS
CITY, STATE, ZIP
DEAR PROPERTY OWNER,
IN COMPLIANCE WITH THE PROVISIONS OF THE WEST VIRGINIA STATE
CONSTITUTION, ALL PROPERTY HAS BEEN REAPPRAISED BASED ON FAIR MARKET VALUE AS
OF JULY, 1983.
STATE LAW REQUIRES THAT ALL ASSESSMENTS BE 60% OF FAIR MARKET
VALUE AND THAT ANY INCREASES IN ASSESSMENTS BE PHASED-IN OVER A 10 YEAR
PERIOD.
FOLLOWING ARE THE RESULTS OF THE REEVALUATION AND THE
ESTIMATED TAX IMPACT FOR THE PROPERTY LISTED ABOVE.
YOUR PROPERTY'S 1983
MARKET/VALUE........ = $ _____
X60%
ASSESSMENT VALUE...... = $ _____
LESS YOUR CURRENT
ASSESSED VALUE........ = $ _____
DIFFERENCE IN VALUE... = $ _____
ASSUMING THE TAX RATES IN YOUR COUNTY DO NOT CHANGE AND ALSO
ASSUMING THAT THERE HAVE BEEN NO CHANGES IN YOUR PROPERTY SINCE 1983, YOUR
CURRENT ASSESSED VALUE OF $______ WILL BE INCREASED TO $______ FOR THE YEAR
_____ AND WILL BE INCREASED $______ EACH YEAR THEREAFTER FOR A TOTAL PERIOD OF
TEN YEARS. BASED ON CURRENT ASSESSMENTS YOUR TAX FOR THE NEXT YEAR WILL BE
$______. IF YOUR ASSESSOR DETERMINES THAT YOUR PROPERTY HAS THE SAME VALUATION
AS IN 1983 AND THAT THE LEVY RATES REMAIN THE SAME, THEN IN THAT EVENT YOUR TAX
THE TENTH YEAR WILL BE $______.
THE VALUES, ASSESSMENTS AND AMOUNT OF TAXES SHOWN ABOVE DO
NOT INCLUDE OR TAKE INTO ACCOUNT ANY CREDIT FOR THE HOMESTEAD EXEMPTION. IF YOU
ARE ELIGIBLE FOR THE HOMESTEAD EXEMPTION, NEXT YEAR'S PROPERTY TAX SHOULD BE
REDUCED OR ELIMINATED.
THE VALUES SHOWN ABOVE DO NOT INCLUDE OR REFLECT ANY
INCREASES OR DECREASED IN VALUE BECAUSE OF REPLACEMENT. ADDITIONS OR OTHER
FACTORS OR CIRCUMSTANCES OCCURRING SINCE 1983.
IF YOU DISAGREE WITH THE VALUE PLACED UPON THE ABOVE
DESCRIBED PROPERTY OR IF YOU BELIEVE CHANGES HAVE OCCURRED IN SUCH PROPERTY
SINCE 1983 WHICH WOULD IN YOUR OPINION REDUCE THE VALUE OF YOUR PROPERTY, THEN
YOU SHOULD PETITION THE COUNTY COMMISSION FOR REVIEW.
6.3. Notice provided by sheriff.
-- The sheriff shall give or provide a notice which advises property owners
that the right to petition for review of the value will expire on September 2,
1986.
6.3.1. A petition for review of the
value of the property as established by the appraisal must be filed or
presented to the county commission on or before September 2, 1986.
6.3.2. No petition for such review shall be
received after September 2, 1986.
6.3.3. The notice shall be given or provided
by one of the following two methods.
6.3.3.a.
The notice shall be included as a separate document within the same envelope in
which tax tickets are mailed.
6.3.3.b. The notice shall be delivered with
such tax tickets to property owners pursuant to W. Va. Code '11A-1-8.
6.4. Failure to receive notice. --
Failure of an owner to receive any notice required pursuant to W. Va. Code
'11-1B-1
et seq. shall not
6.4.1. Affect the property
owner's right to petition the county commission for review within the
prescribed time,
6.4.2. Extend the
period by or during which any such petition is to be filed, or
6.4.3. Serve to toll the time by which any
such petition is required to be filed.
6.5. Cooperation of county officers required.
-- In order to assure the notices required by W. Va. Code '11-1B-1
et seq. are accurately and proficiently mailed and delivered, the sheriff,
clerk of the county commission, assessor and all other county officers shall
cooperate and assist the Tax Commissioner in locating and ascertaining proper,
correct and current addresses of all owners of property subject to ad valorem
property taxes.
