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 110-2-5 - Network Operations

5.1.1. The assurance that the data accumulated as a result of the periodic evaluations is entered into the system and maintained in a current mode.

5.1.2. The assurance that all appropriate assessment rules, tables, cost lists, modifiers, etc. are entered into the system by the respective county assessors annually.

5.1.3. The State Tax Commission may not change certain county data such as prior assessed values. Data errors detected by the State Tax Commission through edits shall be forwarded to the respective county assessor who in turn shall correct the erroneous information.

5.2.1. Each assessor shall enter all changes in the description, status, classification and value of real property and personal property situated in his or her county. All changes shall be entered no later than the calendar month following the month during which the changes occurred. All changes when entered are to be communicated to the statewide server via the statewide network to the Tax Commissioner on a daily basis. If a county assessor chooses to install in his or her respective county a server upon which the real property and personal property appraisal and assessment data resides, all changes entered shall be communicated to the statewide server via the statewide network on no less than a weekly basis on a day and time designated by the Tax Commissioner.

5.2.2. Each county shall utilize the procedures and methodologies established by the Property Valuation Training and Procedures Commission. Additionally, each county shall utilize the system for the purpose of valuing all real and personal property in their respective county.

5.2.3. All land books and personal property books shall be produced through the network described in this rule.