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-8 - Review By County Commission; Petition There for; Hearing; Decision

Universal Citation: 110 WV Code of State Rules 110-1F-8

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

8.1. Owner to petition. -- The owner of any assessed property may no later than September 2, 1986 petition for review of the appraised value of such property.

8.1.1. Such petition shall be filed with the county commission of the county wherein the property or a greater portion of the property is situate.

8.1.2. In order for the county commission to review the appraised value of the property, the petition
8.1.2a. Must not be filed or received by the county commission after September 2, 1986, or

8.1.2b. If it is received by the county commission after September 2, 1986, it must have been deposited in the regular course of the United States mail on or before September 2, 1986 with the postage prepaid and properly addressed to the county commission.

8.1.3. At least weekly, the county commission shall mail or deliver to the Tax Commissioner and the assessor true copies of all such petitions which have been received, and the true copies shall reflect the date of filing.

8.2. The petition. -- The Tax Commissioner shall devise and make available a form which may be used as a petition by any owner or taxpayer seeking review of the appraised value of any such property.

8.2.1. The petition shall set forth the following information.
8.2.1a. The name of the petitioner.

8.2.1b. The address or identification of the property in question, preferably that which is reflected on the most recent tax ticket.

8.2.1c. The county and district wherein the property in question is located.

8.2.1d. In general terms all matters of or to which the owner or owners take exception or believe to be in error with respect to the proposed appraised value of such property.

8.2.1e. Such other matters as the owner or petitioner deems necessary.

8.2.1f. The owner may include in the petition and raise at anytime any issue, fact or circumstance which has occurred with respect to the subject property since 1983.

8.2.2. The petitioner may use the uniform petition form devised by the Tax Commissioner or a petition of his own design from which the nature of the complaint and request for review can be ascertained. In any event, the petitioner must clearly identify the property being assessed and, if available, shall use the special identifiers provided on the valuation notice.
8.2.2a. The petition form devised by the Tax Commissioner shall be made available to the public at the offices of the county commission, the county clerk, the assessor, the sheriff and any other locations deemed appropriate by the Tax Commissioner.

8.3. The county commission hearing. -- The county commission shall sit as an administrative appraisal review board in accordance with W. Va. Code '11-1A-1 et seq. for the purpose of reviewing the appraised value of the property in question.

8.3.1. The county commission shall hear such testimony under oath, and receive such other information as it may deem pertinent, as the owner, Tax Commissioner or other interested party may offer.
8.3.1a. In order to better determine the issue or issues under consideration in the respective petitions, county commissions are authorized to develop a telephone screening procedure.
8.3.1a.1. The telephone screening procedure may be used only for identifying and correcting property description errors and for screening out non-value related complaints.

8.3.1a.2. All such property description errors and non-value related complaints shall be transmitted to the county commission and the assessor. Also, the complaining party shall be directed to contact the assessor.

8.3.1a.3. The assessor shall correct all incorrect property description information and he shall take action sufficient to resolve the non-value related complaints.

8.3.1b. In order to expedite the property valuation review process, the respective county commissions may appoint a hearing officer or officers whose duties shall be to receive testimony and other evidence, to examine witnesses, and to direct parties to obtain additional information. A hearing officer shall have no authority to determine property values.
8.3.1b.1. Every hearing officer shall have demonstrable knowledge of property values in the county where he is performing his duties. He should also have knowledge as to how the reappraisal was conducted: Provided, That the Tax Commissioner shall brief those who do not possess sufficient information relative to the reappraisal.

8.3.1b.2. All such hearings are public hearings.

8.3.1b.3. All evidence shall be received under oath which shall be administered by the hearing officer. All such testimony shall be recorded in the same manner as in the following subsection 8.3.2, and all evidence received at the hearing shall be transmitted to the county commission within twenty-four (24) hours after receipt thereof.

8.3.1b.4. While the hearing officer is not authorized to determine property values, he is authorized to comment on the credibility of the witnesses and the evidence and to state whether in his judgment the appraised value is correct or incorrect. At the conclusion of each hearing, the hearing officer shall complete a form to be provided by the Tax Department. The information to be entered on the form shall be the complete description of the property, a synthesis of the main points of the parties and other comments as indicated above. The completed form shall be transmitted with the recorded testimony and any other evidence to the county commission.

8.3.1b.5. A hearing officer shall receive stipulations and agreements. All stipulations and agreements in order to be valid if accepted and entered by the county commission must be approved by the Tax Commissioner prior to receipt by a hearing officer. Approved stipulations and agreements must be transmitted to the county commission within twenty-four (24) hours of receipt by the hearing officer. The running of the five (5) day time period required by the following subsection 9.4.4 shall not commence until the calendar day next succeeding the day of receipt by the county commission.

8.3.1b.6. The county commission sitting as an administrative appraisal review board shall dispose of the matter in question in accordance with either the following section 8.7 or the following section 9 by issuing a signed order within thirty (30) days after receipt of the hearing evidence or stipulation but no later than December 1, 1986.

8.3.1c. In order to expedite the property valuation review process, the respective county commissions may authorize the individual commissioners to sit separately for the purpose of receiving testimony and other evidence, examining witnesses, and directing parties to obtain additional evidence. A county commissioner shall have no authority to independently determine property values.
8.3.1c.1. All such hearings shall be public hearings.

8.3.1c.2. All evidence shall be received under oath which shall be administered by the county commissioner. All testimony shall be recorded in the same manner as in the following subsection 8.3.2, and all evidence shall be transmitted to the county commission within twenty-four (24) hours after receipt thereof.

8.3.1c.3. At the conclusion of the hearing, the county commissioner shall complete a form provided by the Tax Department. The information to be entered on the form shall be the complete description of the property, a synthesis of the main points of the parties, his judgment as to the credibility of the witnesses and evidence, and his judgment as to whether the appraisal is correct or incorrect. The completed form shall be transmitted with the recorded testimony and other evidence to the county commission.

8.3.1c.4. A county commissioner may receive stipulations and agreements. All stipulations and agreements in order to be valid if accepted and entered by the county commission must be approved by the Tax Commissioner prior to receipt by a county commissioner. Approved stipulations and agreements must be transmitted to the county commission within twenty-four (24) hours of receipt by the individual county commissioner. The running of the five (5) day time period required by the following subsection 9.4.4 shall not commence until the calendar day next succeeding the day of receipt by the county commission.

8.3.1c.5. The county commission sitting as an administration appraisal review board shall dispose of the matter in question in accordance with the following section 8.7 or the following section 9 by issuing a signed order within thirty (30) days after receipt of the hearing evidence or stipulation but no later than December 1, 1986.

8.3.2. The county commission shall make a true record of the hearing and evidence presented by nonstenographic recording of any other device which will assure that the recorded testimony is accurately recorded.

8.3.3. The county commission shall also receive evidence of alterations or accretions, or any similar factors or occurrences which have caused or resulted in any change in value of any property subject to reappraisal for use by the assessor and the county commission in fixing values for the year 1987, such change in value having occurred subsequent to July 1, 1983.

8.3.4. Copies or transcriptions of the records shall be available at the request of any party who shall bear the cost thereof.

8.4. Prosecuting attorney responsibilities.

8.4.1. When so called upon, the prosecuting attorney of the county shall serve as legal advisor to the county commission with respect to questions of law which concern any hearing held pursuant to W. Va. Code '11-1B-1 et seq.

8.4.2. The prosecuting attorney shall not represent the Tax Commissioner in any capacity with respect to any such hearing.

8.5. Tax Commissioner representation. -- At his request, the Tax Commissioner may be represented at any hearing held pursuant to W. Va. Code '11-1B-1 et seq. by:

8.5.1. The Attorney General of West Virginia,

8.5.2. An attorney employed either permanently or temporarily by the Tax Department, or

8.5.3. An attorney with whom the Tax Commissioner has contracted for the provision of such a service.

8.6. Tax Commissioner to be a party.

8.6.1. The Tax Commissioner shall be a party to every hearing held pursuant to W. Va. Code '11-1B-1 et seq.

8.6.2. It shall be the duty of the Tax Commissioner as a party to every hearing to see to the equal and uniform taxation of all species, types, items and parcels of property subject to ad valorem taxation.

8.7. Value to be fixed by county commission. -- Upon consideration of all evidence and information presented at every hearing, the county commission shall determine whether the amount of value fixed by the appraisal of the property is correct under the circumstances.

8.7.1. If the county commission finds the value as determined by the appraisal to be correct, it shall enter an order approving the value as appraised and adopting by reference the determination and information provided by the Tax Commissioner.

8.7.2. If the county commission determines that the amount of value fixed by the appraisal of the property is incorrect, and if sufficient evidence has been presented to permit correction of the appraisal, the county commission shall correct the appraisal, fix the value of the appraised property and enter an order so stating the fixed value.

8.7.3. If the county commission shall find that the evidence is not sufficient to determine the correct value, the county commission shall direct the parties to develop and present such additional evidence as may be necessary.
8.7.3a. In order to receive such additional evidence sufficient to fix the true and correct appraised value, the county commission may continue the hearing to a specified date and time and the continuance may not exceed ten (10) days in duration.

8.7.3b. If either of the parties needs more time to develop or prepare such additional evidence, then upon so informing the other parties and the county commission, a further period of time, not to exceed ten (10) days in duration, shall be granted for that purpose.

8.7.3c. After receiving all additional information and making a determination as to the true and correct appraised value, the county commission shall enter an order establishing such value, which order shall include the county commission's findings and its reasons therefor. The county commission shall forward a true copy of such order to all parties.

8.7.4. The county commission shall transmit to the assessor those circumstances and matters which would cause a change in the value of any property for such use as may be appropriate in fixing the assessed value in 1987. Such matters shall include those situations and circumstances required to be received by the county commission.

8.8. Property owner's remedies.

8.8.1. Any owner whose property has been the subject of county commission review in accordance with either W. Va. Code '11-1A-1 et seq. or W. Va. Code '11-1B-1 et seq. for the purpose of determining the proper value thereof may pursue or exercise any other right or procedure, or may appear before any forum for the purpose of fixing the value of property for ad valorem taxation.

8.8.2. The remedies afforded by W. Va. Code '11-1A-1 et seq. and W. Va. Code '11-1B-1 et seq. are not deemed to be jointly or severally exclusive.

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