West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01G - Review By circuit court On certiorari
Section 110-1G-2 - Definitions

Universal Citation: 110 WV Code of State Rules 110-1G-2

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

2.1. "Intervenor." The term "Intervenor" shall mean any taxpayer of ad valorem property tax in any West Virginia county who was not involved in the initial petition for a hearing before the county commission but requests permission to participate in the proceedings.

2.2. "Protestor." The term "Protestor" shall mean any taxpayer of ad valorem property tax in any West Virginia county who petitions the county commission to hold a hearing to hear challenges to the appraisal of property.

2.3. "Tax Commissioner." The term "Tax Commissioner" shall mean the State Tax Commissioner of West Virginia or his delegate and the mailing address for the Tax Commissioner's office is: P.O. Box 2389, Charleston, West Virginia 25328.

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