West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments
Section 110-3B-1 - General

Universal Citation: 110 WV Code of State Rules 110-3B-1

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- These procedural regulations provide guidelines and procedures to be followed whenever the Tax Commissioner, pursuant to West Virginia Code '18-9A-11(g), determines that in any year a county assessor or a county commission has failed or refused to comply with the provisions of West Virginia Code '18-9A-11 in setting the valuations of property for assessment purposes in any class or classes of property in the county , and directs the county assessor and the county commission to make such corrections in the valuations as may be necessary so that they shall comply with the requirements of Chapter 11 of the West Virginia Code and W. Va. Code '18-9A-11, or the Tax Commissioner enters the county to fix the assessment at the required ratios.

1.2. Authority. -- W. Va. Code ''11-1-2 and 11-1-6.

1.3. Filing Date. -- December 22, 1987

1.4. Effective Date. -- January 21, 1988

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