West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01Q - Appointment of Special Assessors by State Tax Commissioner
Section 110-1Q-5 - Appointment of Special Assessors.
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. Special assessors have all of the power and authority vested by law in assessors. The work of special assessors shall be accepted and treated for all purposes by the county boards of review and equalization and the levying bodies as the true and lawful assessment of all property valued by the special assessors for that tax year.
5.2. The county shall provide the special assessors with full access to and complete use of the offices and premises of the assessor, including the use of all equipment and vehicles.
5.3. The county shall pay special assessors salaries commensurate with their duties and reimburse them for all actual expenses incurred in the performance of their duties.
5.4. The expense of employing special assessors, including salaries and expenses, shall be borne by the county in which they are employed, in accordance with the provisions of this section.
5.5. Certificate to clerk of county commission - The Tax Commissioner shall certify all expenses pertaining to the employment of special assessors to the clerk of the county commission for presentation to the county commission.
5.6. Audit of special assessors' expenses by county commission - The county commission shall cause an audit to be performed of all special assessors' expenses to ascertain their correctness. Upon completion and approval of the audit, the county commission shall order all salaries and expenses of special assessors to be paid immediately from the county fund.
5.7. In the event that the county commission refuses to order the necessary disbursement of funds to pay the expenses, the Tax Commissioner shall apply to the circuit court for a writ of mandamus ordering the county commission to release the necessary funds.
5.8. In any county where the Tax Commissioner has appointed special assessors to perform duties otherwise performed by the assessor, the assessor of the county is not eligible to receive the additional compensation authorized in chapter seven, article seven of the West Virginia Code.
