West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat
Section 110-4-6 - Administrative Remedy

6.1. The owner or owners of property assessed under W. Va. Code '11-3-1 et seq., who claims to be aggrieved by the value of real property as derived by this legislative rule may appeal the assessed value to the county commission under authority of W. Va. Code '11-3-24. If the taxpayer claims to be aggrieved by the tax classification of the property, an appeal may be taken under the authority of W Va. Code '11-3-24a.