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-3 - Request For Review By Circuit Court On Certiorari
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Who may request review. -- The property owner, Tax Commissioner, protestor or intervenor may request the county commission to certify the evidence and remove and return the record to the circuit court of the county on a writ of certiorari. Parties to the proceeding wherein review by the circuit court is sought shall pay costs and fees as they are incurred: Provided, That the circuit court upon rendering judgment or making any order may award costs to any party in accordance with the provisions of West Virginia Code '53-3-5.
3.2. Procedures for review request. -- The request must be instituted in accordance with the provisions of West Virginia Code '53-3-1 et seq.
3.3. Timeliness of request. -- The request must be submitted within thirty (30) days after the day the county commission notifies the parties of a final determination of value made pursuant to West Virginia Code '11-1A-17.
3.4. Admissible evidence. -- Unless transcribed at the expense of the aggrieved party and then certified by the county commission, the recorded testimony of the hearing before the county commission, when certified by the county commission, may be used by the circuit court as the transcript of testimony. Any and all other evidence presented before the county commission shall also be so certified prior to presentation to the circuit court.
