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WV Code § 11-1A-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-9. Subsequent Alterations in Property; Economic Change

In determining the previously assessed value of any property under the provisions of section eight of this article or in determining the market value or the assessed value of property as those terms are defined in section three of this article, the appraiser or assessor shall record any information evidencing alterations in the property subsequent to July 1, 1983, including, but not limited to, substitutions, accretions, improvements, additions, replacements, destructions, removals, casualties, acts of God, waste or any like occurrences. The economic impact on the property, whether inflationary or deflationary as to value, shall be noted, but not considered to have an effect upon the previously assessed value.
WV Code § 11-1A-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-10. Valuation of Farm Property

(a) With respect to farm property, the Tax Commissioner shall appraise such property so as to ascertain its fair and reasonable value for farming purposes regardless of what the value of the property would be if used for some other purpose, and the value shall be arrived at by giving consideration to the fair and reasonable income which the property might be expected to earn in the locality wherein situated, if rented. The fair and reasonable value for farming purposes shall be deemed to be the market value of such property for appraisement purposes.(b) A person is not engaged in farming if he is primarily engaged in forestry or growing timber. Additionally, a corporation is not engaged in farming unless its principal activity is the business of farming, and in the event that the controlling stock interest in the corporation is owned by another corporation, the corporation owning the controlling interest must also be primarily engaged in the business of farming.
WV Code § 11-1A-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-11. Valuation of Certain Classes or Species of Property; Reserve Coal Properties; Oil Producing Properties; Gas Producing Properties; Timberland; Active Mining Mineral Interest; Commercial Real Property and Industrial Land; Commercial and Industrial Furniture, Fixtures, Machinery and Equipment; Intangible Personal Property; Public Utility Property; Vehicles, Watercraft and Aircraft

On or before September 1, 1983, the Tax Commissioner shall propose a legislative rule for submission to the Legislature pursuant to the provisions of article three, chapter twenty-nine-a of this code, which rule shall describe in detail the methods whereby the Tax Commissioner will determine the market value, during the first statewide reappraisal, of the following property:(1) Active and reserve coal properties;(2) Oil producing properties;(3) Gas producing properties;(4) Timberland;(5) Active mining mineral interests including limestone, fireclay, dolomite, sandstone and other actively mined minerals;(6) Commercial real property and industrial land;(7) Commercial and industrial furniture, fixtures, machinery and equipment;(8) Intangible personal property, including stock, accounts receivable and stocks in banks and capital of savings and loan associations;(9) Public utility property; and(10) Vehicles, watercraft and aircraft.
WV Code § 11-1A-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-13. Assurance of Fair Treatment

The Tax Commissioner shall require that his employees and any designated agent visit each parcel of land to be reappraised and perform other functions to assure a competent appraisal.Upon any visit to land, no such employee, agent or employee of the agent shall enter into a dwelling house or the curtilage thereof, if any, unless the employee or agent shall give written notice to an adult person then present of the right of residents thereof to refuse such entry, nor insist upon entry upon any other land except at reasonable times, nor in any manner harass a person for refusing such entry or refusing entry at an unreasonable time, nor in any other manner intentionally harass or abuse any person incident to any such visit.The Tax Commissioner shall assure that his employees and agents afford to all taxpayers before he certifies the reappraisal reasonable opportunity to review and comment in writing upon the accuracy of all real property descriptions and other reappraisal property listings and use reasonable means to resolve differences in such descriptions and listings, including informal hearings, reinspections where indicated, and written notice to any aggrieved taxpayer of the results of such review.Failure to comply with requirements of this section shall not be construed to invalidate a reappraisal value once determined and certified by the commissioner but upon any appeal or review of such certified reappraisal any evidence obtained in violation of the requirements of this section may be excluded unless corroborated.The Tax Commissioner shall assure that his employees and agents maintain written records of all changes made in property descriptions or values by reason of informal reviews with taxpayers and all visits to land, including the dates thereof, names of participating persons present and a fair summary of the reasons for any changes. Such records shall be subject to inspection and production in any consideration of the propriety of the appraised value and may be admissible in evidence if otherwise probative upon the issue under consideration.
WV Code § 11-1A-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-14. Release of Results of Statewide Reappraisal; Legislative Rule Regarding Changes in Quality or Quantity of Property; Publication and Certification of Statewide Reappraisal

(a) As the Tax Commissioner completes the appraisal process he may make the information concerning the reappraised values available, either upon request or by notice as hereinafter provided for in this article: Provided, That no such information shall be made available by the Tax Commissioner unless and until the same information is available throughout the assessment district for all property within the same class or species as the particular property for which appraisal values are to be made available.(b) On or before September 1, 1984, the Tax Commissioner shall propose a legislative rule for submission to the Legislature pursuant to the provisions of article three, chapter twenty-nine-a of this code which rule shall describe in detail the method whereby the Tax Commissioner will adjust appraised values determined by the statewide reappraisal on account of substitutions, accretions, improvements, additions, replacements, destructions, removals, casualties, acts of God, waste or any like occurrences.(c) At the time of making available information as to appraised value as provided for in this section which shall not be later than March 31, 1985, the Tax Commissioner shall certify and publish such results for use when directed by the Legislature. As certifications are made and notice is given to taxpayers as provided for in section sixteen of this article, request for review, hearing and appeal under said section may proceed notwithstanding the fact that the statewide reappraisal is not completed for all classes and species of property in all counties of the state. However, none of the appraised values ascertained during the course of the statewide reappraisal of property shall be utilized for assessment purposes unless and until the statewide reappraisal is completed for all classes and species of property in all counties and the use of the results have been directed by the Legislature.(d) Inasmuch as it is the intent of the Legislature that the Tax Commissioner concentrate his reappraisal efforts upon the first statewide reappraisal until it is completed, and because prior reappraisal methods and results may not be wholly consistent with the methods and results of the statewide reappraisal, the Tax Commissioner shall not complete, deliver or certify appraisals of nonutility real property and nonutility personal property under the provisions of section eleven, article nine-a, chapter eighteen of this code, after the effective date of this article and prior to the completion, publication and certification of the first statewide reappraisal under this article: Provided, That the Tax Commissioner shall not be precluded from correction of prior appraisals under the provisions of current or prior law, but this proviso shall not be construed to avoid the other provisions of this paragraph.
WV Code § 11-1A-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-15. Appraisal of Property; Lists to County Officials

(a) All real property assessed, or which should have been assessed, as of July 1, 1983, and all property described and listed pursuant to section four of this article, shall be appraised by the Tax Commissioner at its value as defined in this article, in order that the Tax Commissioner may comply with the requirement of section one of this article.(b) As appraisals are completed and notices given in accordance with the provisions of section sixteen of this article, lists of the property appraised, the owners and valuations shall be delivered to the assessor, the county commission and the sheriff of the county wherein the appraised property is liable to assessment.
WV Code § 11-1A-18 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-18. Review by Circuit Court on Certiorari

Within thirty days after the day the county court notifies the parties of a final determination of value made pursuant to section seventeen of this article, the owner, Tax Commissioner, protestor or intervenor may request the county commission to certify the evidence and remove and return the record to the circuit court of the county on a writ of certiorari instituted in accordance with the provisions of article three, chapter fifty-three of this code. For purposes of this article, the recorded testimony of the hearing, when certified by the county commission, may be used by the circuit court as the transcript of testimony.
WV Code § 11-1A-19 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-19. Subsequent Statewide Reappraisals Required

After the first statewide reappraisal, to be completed on or before March 31, 1985, the commissioner shall require that periodic reviews of property valuation shall take place so as to ensure that all property is valued at market value as set forth herein at all times: Provided, That statewide reappraisals of property shall take place at least every ten years after 1985.
WV Code § 11-1A-20 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-20. Cooperation of Other Agencies of State and Local Government

The several departments and agencies of state government, county commissions and county assessors are hereby authorized, required and directed to render such necessary aid and assistance to the Tax Commissioner as is required to enable the commissioner to complete the first statewide reappraisal of all property by March 31, 1985.
WV Code § 11-1A-22 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-22. Phase-In, Determination Thereof, Application and Limitations

The Legislature hereby finds that the "Property Tax Limitation and Homestead Exemption Amendment of 1982" intended to provide that the increased valuation of property, both real and personal, resulting from the first statewide reappraisal be allocated over a period of ten years in equal amounts annually.The Legislature further finds and ascertains that the only fair and equitable manner to achieve the allocation of increased valuation over a period of ten years in equal amounts annually is to provide that upon determination by the first statewide reappraisal of the appraised value of each parcel of land or interest therein and each item of personal property, sixty percent of each appraised value shall be compared with its corresponding assessed value for the base year as adjusted to establish the assessed value for the year next preceding the first year of the phase-in. If sixty percent of the appraised value is larger than the previously assessed value for the year next preceding the first year of the phase-in, the difference shall be divided into ten equal parts. For the tax year one thousand nine hundred eighty-six and for each subsequent year through the tax year one thousand nine hundred ninety-five, the assessed value for the base year shall be increased by one such tenth part. The result plus sixty percent of any subsequent annual increases in appraised value or less sixty percent of any annual decreases in appraised value shall be the assessed value for each such year: Provided, That such assessed value shall not exceed sixty percent of the market value in any year.
WV Code § 11-1A-24 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-24. Creation and Use of Appraisal Manual

The Tax Commissioner shall develop, or cause to be developed, appraisal manuals for all species of property, for use in making statewide reappraisals. These manuals shall be used by the Tax Commissioner, county assessors, county commissions, the board of public works and any property appraisal firm or firms employed to assist in making statewide reappraisals. These manuals shall, at a minimum: (1) Provide guidelines for determining the appraised value of all species of property that are consistent with this article; (2) establish work procedures; and (3) promote uniformity of approach to tasks. The Tax Commissioner and his designated agents shall consult with each of the county assessors in the preparation of all such manuals.
WV Code § 11-1A-26 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-26. Appraisal of Corporate Property; Reports to Tax Commissioner by Corporations

Each incorporated company, foreign or domestic, having its principal office or chief place of business in this state, or owning property subject to taxation in this state, shall include with the return required by this article, a list of the following items: (a) The amount of capital authorized to be employed by it; (b) the amount of cash capital paid on each share of stock; (c) the amount of credits and investments other than its own capital stock held by it on said date, with their true and actual value; (d) the quantity, location and value of all its real estate, and the tax district or districts in which it is located; and (e) the kinds, quantity and value of all of its tangible property in each tax district in which it is located.The list required by this section shall be under oath, which oath shall be substantially as follows:State of West Virginia, County of _________________, ss.I, ___________________, president (treasurer or manager) of (here insert name of corporation), do solemnly swear (or affirm) that the foregoing is, to the best of my knowledge and judgment, true in all respects; that it contains a statement of all the real estate and personal property, including credits and investments belonging to said corporation; and said corporation has not, to my knowledge, during the sixty-day period immediately prior to the first day of the assessment year converted any of its assets into nontaxable securities or notes or other evidence of indebtedness for the purpose of evading the assessment of taxes thereon; so help me God.________________________________The officer administering such oath shall append thereto the following certificate, viz:Subscribed and sworn to before me by __________________ this the ________ day of ___________________________, 19___.________________________________
WV Code § 11-1A-28 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-28. Review Appraisal Requirements; Qualifications of Review Appraisers With Respect to Residential Property; Review Appraisers to Be Competent Witnesses

In the conduct of mass appraisal of residential real property the Tax Commissioner shall assure that the person who evaluates the collected data with respect to any parcel of real property subject to such appraisal and visits the property for the purpose of reviewing such data, actual conditions, and estimated value is in the first instance, with respect to residential property containing eight or fewer dwelling units, a bona fide resident of West Virginia for at least one year prior to employment in such capacity and is a person familiar with the area in which such property is located, including the amenities of the area and general trend of market values over the period during which the trend is required by law to be considered. Such person shall, if qualified under this section, be a competent witness in all proceedings relating to the appraisal of such property, notwithstanding any further review or refinement of the data or other consideration in such appraisement.
WV Code § 11-1A-29 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-29. Requirements for State Employees and Employees of Designated Agents; Legislative Findings; Modification of Existing Contract for Mass Appraisal; Exemption of Certain Appraisal Employees of Tax Commissioner From Civil Service

Of the whole number of persons engaged in the reappraisement process, ninety-five percent of all persons employed by the state and its designated agents in this state to conduct any part of the reappraisal shall be residents of the state. The Legislature finds that the process of reappraisement, the acceptance of the results by the public, and the deeply held attitudes and outlook of the citizens of the state require, for the success of the reappraisement and the acceptance of the widespread resulting adjustments in assessment values, that this stringent requirement be strictly adhered to, to the end that school revenues and other local income and taxation have the benefit of the reappraisement as promptly as possible.On the effective date of this section, the contract of the state for mass appraisal of residential properties and other reappraisal services shall be modified as follows:(1) To conform with this article; and(2) To remove from the contract data encoders and other clerical help, at an aggregate reduction in cost under the contract of at least $3 million.After investigation, the Legislature finds that the contractor is amenable to the modification of its contract to conform with the requirements of this article. The Tax Commissioner is directed to conform such contract to the requirements of this article within ten days after the effective date of this section.The data encoders and other clerical employee positions required to be transferred from the contract to state employment pursuant to this section, being temporary positions requiring prompt employment of limited duration are hereby classified exempt for the purposes of article six, chapter twenty-nine of this code. The Tax Commissioner is hereby granted plenary authority, subject only to the supervision of the Governor, to determine all terms and conditions of employment of such employees.
WV Code § 11-1A-29a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-29a. Duty of Tax Commissioner, Assessors, Sheriffs and County Commissions in Valuation of Property

Except as to hearing and deciding petitions for review by the several county commissions, it shall be the responsibility and duty of the Tax Commissioner to see to the proper and accurate valuation of all property subject to appraisal pursuant to this article or article one-b of this chapter, except for nonutility personal property. It is likewise the duty of the several county assessors, sheriffs and county commissions to assist the Tax Commissioner in his efforts to ascertain the true value of all such property and it is likewise their individual and collective duties to see to the proper and fair valuation of property within their respective counties. It shall be the responsibility and duty of each county assessor to see to the proper and accurate valuation of all nonutility personal property appraised pursuant to this article. The assessor shall review the initial appraisal of such personal property and shall make such adjustments as will render said appraisal equal and uniform. The Tax Commissioner shall provide such necessary guidelines and instructions, in accordance with chapter twenty-nine-a of this code to assessors as will ensure fair and uniform values of such property within each county and among all counties in this state. The Tax Commissioner shall review each assessor's work to ensure that such guidelines and instructions have been uniformly followed. Any changes in appraised values shall be entered into the computer network required by section twenty-one of this article, and notice of such change shall be mailed to the property owner. The failure of any such county official so to do or to carry out his or her duties with respect thereto shall constitute grounds for the removal from office of any such official.
WV Code § 11-1A-30 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-30. Severability

The provisions of subsection (cc), section ten, article two, chapter two of this code regarding severability shall be deemed to be included herein as if set forth in extenso in this section.
WV Code § 11-1B-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-1. Legislative Findings and Intent

(a) The Legislature hereby finds that many citizens and taxpayers of this state have the belief that an unacceptable number of errors and misinformation are included within the results of the statewide appraisement of property subject to ad valorem taxes pursuant to the amendment of Article X, Section 1b of the Constitution of West Virginia, adopted in 1982, which belief is sufficient to cast doubt over the results of such reappraisal in the mind of the general public.(b) The Legislature recognizes that the Constitutionally mandated reappraisal required an unprecedented effort to be expended by the state and counties to identify and establish the value of all the property of this state in a fair, equal and uniform manner. The Legislature also finds that the success of such an ambitious and important program depends in large measure upon public confidence and assurance as to its fairness and accuracy. The revenues produced by ad valorem taxation are vital to county government, public education, and municipalities, and only upon full compliance with the purpose and intent of the Constitutional requirements may our citizens and their representatives determine the appropriate level of ad valorem taxation.(c) It is therefore the intent of the Legislature to provide a process by which property owners, if they so desire, may inquire of and object to the results of such reappraisement and have the same reviewed and, in the proper cases, adjusted so as to reflect the true value of all property subject to ad valorem taxes prior to the implementation of such reappraisement by the Legislature. It is further intent of the Legislature that to these ends the Tax Commissioner, the several county commissioners, assessors and sheriffs shall expend the maximum efforts to addressing the inquiries and complaints of taxpayers with respect to the reappraisal and in an expeditiously and orderly manner seek to review and ascertain fair and accurate values for all properties.