West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-03 - Exemption Of property from ad valorem property taxation
Section 110-3-7 - Appeal

7.1. Assessor or taxpayer appeal. The ruling of the Tax Commissioner shall be binding on both the assessor and the taxpayer unless either shall appeal the decision to the circuit court of the county in which the assessment is issued, such appeal to be filed within thirty (30) days after adjournment sine die of the county commission sitting as a Board of Equalization and Review. W. Va. Code '11-3-24a and '11-3-25.

7.2. Tax Commissioner appeal. In any case in which the Tax Commissioner has appeared before the county commission and contested the assessment of any property on the property books in any county and the county commission has upheld the decision of the assessor, the Tax Commissioner may appeal such county commission determination to the circuit court of the county in which the assessment is issued, such appeal to be filed within thirty (30) days after adjournment sine die of the county commission sitting as a board of equalization and review.

7.3. Notice to the State Tax Commissioner. Upon appeal by either the taxpayer or the assessor, the prosecuting attorney of the county who would represent the interest of the state, county and district shall be given at least ten (10) days notice prior to a hearing on the matter. The prosecuting attorney shall provide no less than five (5) days notice to the Tax Commissioner.