Current through Register Vol. XLI, No. 38, September 20, 2024
7.1. Newspaper
advertising. -- The Tax Commissioner shall cause retail display advertisments
to be published in every general circulation newspaper within each county in
this State.
7.1.1. Such retail display
advertisements shall generally and plainly inform property owners and taxpayers
of each county that the period to file their petitions for review of the
appraised value of their property for ad valorem property taxes will expire on
September 2, 1986.
7.1.2. Such
advertisements shall provide appropriate notice to property owners and
taxpayers that in order to obtain review of the appraised value, the petition
must be filed with the county commission of the county wherein the property is
located and the filing must take place on or before September 2, 1986. The
advertisements shall also state that the petition form may be obtained from the
county commission.
7.1.3. Such
advertisements shall be at least fifteen (15) column inches or its equivalent
and be situated within each newspaper in a portion other than that devoted to
legal and classified advertising.
7.1.4. The Tax Commissioner shall solicit the
running of such advertisements as a public service or at a reduced cost; the
cost of all such advertisements shall be paid by the Tax
Commissioner.
7.1.5. The
advertisement shall be run
7.1.5a. At least
three (3) times between July 1, 1986 and August 20, 1986, but not more than
once per week, and
7.1.5b. The
advertisement shall be run a final time no earlier than August 30, 1986, or for
weekly newspapers the edition next preceding August 30,
1986.
7.1.6. The Tax
Commissioner shall provide to the newspapers news stories which inform the
public of those matters required to be advertised.
7.2. Radio and television advertising. -- The
Tax Commissioner shall arrange for radio and television advertisements to be
carried in such a manner so as to assure statewide coverage.
7.2.1. The advertisements shall plainly
inform the public that the period during which property owners and taxpayers
are permitted to petition for review of the appraised value of property subject
to ad valorem property taxation will expire on September 2, 1986, and that
petitions requesting such review must be filed with the county commission of
the county wherein the property is situated and that the petition must be filed
on or before September 2, 1986. The advertisements shall also state that the
petition form may be obtained from the county commission.
7.2.2. Such advertisements shall be broadcast
at least three (3) times between July 1, 1986 and August 20, 1986.
7.2.3. The Tax Commissioner shall attempt to
have such advertisements broadcast as public service announcements.
7.2.4. Such broadcasts shall occur at such
times so as to maximize exposure to the viewing and listening public.
7.2.5. In those instances where the
advertisements are not broadcast as public service announcements, the Tax
Commissioner shall pay the cost of such advertisements.
7.3. Identification of participants in
advertisements. -- There shall not be included in any advertisement required to
be broadcast or seen the name of the Tax Commissioner or of any other public or
elected official, whether elected or appointed. The extent to which any
participant in any such advertisement may be identified is by reference only to
the individuals title or office.
7.4. Failure to publish or broadcast an
advertisement. -- The failure to publish or broadcast any newspaper, radio or
television advertisement shall not impair or invalidate the additional review
of property appraisals provided by W. Va. Code '11-1B-1
et seq.
