The new dominion. [volume] (Morgantown, W. Va.) 1876-1904, 1895-07-27
ERRONEOUS ASSESSMENTS.
The Act Passed by the Late Legislature
Amending Section 81 of Chapter
30 of the Code.

An Act to amend and re-enact sec
ton "a Of chapter 80 Of the Code,
concerning relief against taxes er-
roneously assessed
BE it enacted by the Legislature
Of West Virginia:
l. That section "a Of chapter 30
Of the Code be amended and re en-.
acted so as to read as follows:
81 Any person claiming to be
aggrieYed by any entry in the land
or personal property books of any
county, or by the assessment of a
license tax in any county, may.
within one year after the verifeation
Of such book, and within six months
after the assessment of such license
tax, apply for relief to the county
court IN which such books are made
out, and as to license tax. of the
county in which such tax is assessed.
But he shall, before any such appli-
cation is heard, give reasonable no
tiee to the prosecuting attorney Of
the county, whose duty it shall be To
attend to the interest of the State
county and district in the matter. If
1t appears on the hearing of such ap-
p!ieation that the value { } distance
and bearing from the court house, or
the local description of any tract of
land entered in such land book is by
mistake or fraud incorrectly entered
therein, or that any tract or lot of
land entered therein is, by mistake
or fraud, charged with greater
or less amount of taxes and levies
than should have been charged
thereon, or that any tract or lot Of
land Is entered and charged therein
to any person who is not by law
chargable with the taxes thereon.
or that the person properly charge
able with the taxes on any tract or
lot entered therein is not so charged.
or that there is any mistake in the
name oil the person charged with
taxes on any tract or lot OF land en-.
tered therein, or Il it appears from
the report of a competent surveyor,
under OATH that any tract of land
entered therein is by mistake or 9th.
erwise charged with a greater mum
Der of acres than it contains, the
court shall by an order entered of
record correct any and every such
error or mistake, and direct its clerk
to enter the same properly in the
next land book made out by him. If
the application be to correct any as
sessment of a tract of land, the value
OF which was fixed by the assessor
under the provisions of either sec
ton 10 or section % of the chapter.
or to correct an assessment of the
value Of the building made by the
assessor under the provisions of sec
ton q or 70 OF this chapter it shall
appear to the court on the hearing
OF the application that the assess
ment complained of is either too
high, or too low, the court shall col.
rect the same and fix and enter of
record the trne value Of such tract.
lot or building according to the facts
proved, and the clerk Of such court
shall make the proper correction IN
the next land book made out bv him.
If the court, upon an application to
correct an assessment under any Of
the provisions Of this chapter refuse
To make the correction asked for, the
applicant may have the evidence
taken thereon certified by heCountv
court, and an appeal may be taken,
as IN other eases, from the order of
refusal, to the circuit court OF the
county, and such appeal, when allow
ed by the court or judge shall, ex
cept as hereinafter provided, have
preference over all other civil cases
pending in such court; and whenever
any such assessment is corrected as
aforesaid by the county court or by
the circuit court on appeal, the clerk
OF the county court shall, upon the
delivery to him of the copy Of the
order of the court showing such cor
rection, correct the land books ac
cordingly, and charge up the taxes
thereon according TO such corrected
assessments, and the value of such
real estate so corrected shall contin-
ue until the same is changed pursu-
ant TO law. But no taxes assessed
or charged upon said real estate be
fore the application is made shall be
released or refunded.