West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-02 - Electronic Data Processing System Network For Property Tax Administration
Section 110-2-2 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
As used in this rule, the following terms have the meanings ascribed in this section.
2.1. "Account" means for each county one entry on the landbooks or one entry on the personal property books.
2.2. "Assessment" and "assessed value" means sixty percent (60%) of the value of the property as determined by law as provided in W. Va. Const. Art. X, ' 1b and W. Va. Code '11-1C-1.
2.3. "Compatibility" means the ability of computers to run the same computer program without appreciable alterations.
2.4. "County Server" means the server located within the assessor=s office or county courthouse which provides services for computers and devices connected to the local area network and upon which applications of the assessment administration and valuation system reside.
2.5. "Data base" means a collection of information stored and organized in a precise manner so that the information can be used in the performance of various program instructions.
2.6. "Disk storage" means magnetic storage in which data are stored by magnetic recording on the flat surfaces of one or more disks.
2.7. "File" means a collection of data sets that are organized and stored, either on disk or tape as a unit, and are used to read and write information in an orderly fashion.
2.8. "Hardware" means the statewide server itself and peripheral equipment (computers, printers, data storage devices, telecommunications equipment, etc.).
2.9. "Statewide server" means the server that provides the primary services for devices connected to the statewide network and is located within the Tax Commission or a site designated by the Tax Commission.
2.10. "Information Services and Communications Division" or "IS&C" means the "Information Services and Communications Division" (IS&C), Department of Administration, which is an agency within the government of the State of West Virginia.
2.11. "Network", "electronic data processing system network" or "system" means the statewide electronic data processing system network required by W. Va. Code '11-1A-21.
2.12. "Password" means the unique identification word assigned to each user and which, when entered, allows the user to supply or retrieve information.
2.13. "Printlines" means the number of lines printed for each document requested by specific users.
2.14. "Property books" means the official land and personal property books maintained by the respective county assessors which contain the appropriate information for each account.
2.15. "Periodic valuations" means the annual periodic valuation of all property in this State required by W.Va. Constitution Art. X, ' 1b and W. Va. Code '11-1C-9.
2.16. "Tape storage" means the computer storage medium similar to magnetic tape used in an ordinary sound tape recorder and upon which are recorded portions of the data base.
2.17. "Tax Commissioner" or "Commissioner" means the Tax Commissioner of the State of West Virginia or his or her delegate as authorized in W. Va. Code ''11-1-1 and 11-1A-3(d).
