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-2 - Notice From The Tax Commissioner To The County Assessor And The County Commission Of Improper Assessment

2.1. Whenever the Tax Commissioner shall find from all the facts before him that a county has assessed one or more property classes in a manner inconsistent with Chapter 11 of the West Virginia Code or W. Va. Code '18-9A-11, he shall give notice, in writing, to the county assessor and the county commission, specifying the property classes that have been improperly assessed, the nature of the defect or defects and the requirements which the county assessor or the county commission must meet to properly assess for the current tax year.

2.2. If the county's assessment is below the requirements of W. Va. Code '18-9A-11 in one or more classes, the Tax Commissioner shall further give the levying bodies notice that they may revise their levy rates using the procedure found in Section '110-3B-9 of these regulations.