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WV Code § 11-3-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15. Assessment of Capital Used in Trade or Business by Natural Persons or Unincorporated Businesses

(a) The value of the capital used by any individual or firm, not incorporated, in any trade or business taxable by law, shall be ascertained in the following manner: The owner, agent or chief accountant of every trade or business, except the business of agriculture, carried on in any county of the state shall annually, on or after the assessment date and on or before September 1, make a written report to the assessor, verified by his or her affidavit, showing the following matter and things determined as of the assessment date:(1) The amount, the true and actual value and classification of all tangible personal property used in connection with the trade or business, other than that regularly kept for sale therein, including chattels real and personal;(2) The true and actual value and classification of all goods and property kept for sale and remaining unsold; and(3) The location, quantity, the true and actual value and classification of all real estate owned by the individual or firm and used in the trade or business.(b) The assessor shall, upon the receipt of such report, properly verified, if the assessor is satisfied with the correctness thereof, enter the real estate in the land book of the county in the tax district wherein the same is situated and assess the same with taxes, if not otherwise assessed, to the owner thereof: Provided, That the personal property mentioned in the report shall be entered in the personal property book of the county for assessment with taxes as follows: Items (1) and (2) shall be entered in the tax districts where they are for the greater part of the year kept or located; and item (3) shall be entered under its appropriate heading in the municipality or tax district wherein the property is located.(c) If the assessor is not satisfied with the correctness of the report, the assessor may proceed to ascertain a correct list of the property on which the individual or firm is liable to be assessed with taxes, and to value the same as in other cases.(d) The person making the report shall take and subscribe an oath in substantially the following form:I, .................., do solemnly swear (or affirm) that the foregoing list is true and correct to the best of my knowledge; that the value affixed to the property therein listed I believe to be the true and actual value thereof; that none of the assets belonging to (here state the name of individual or firm) and used in the business of (here describe the business) have to my knowledge, since the assessment date, been converted into nontaxable securities for the purpose of evading the assessment of taxes thereon; so help me, God.The officer administering the oath shall append thereto the following certificate:Subscribed and sworn to before me by (here insert affiant's name) this ........... day of ..................., 20 ......
WV Code § 11-3-15a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15a. Assessment of Property of Limited Liability Companies

Limited liability companies that elect to be treated as a corporation for federal income tax purposes shall make and file the report required of corporations in section twelve of this article. Limited liability companies treated as a partnership for federal income tax purposes shall make and file the report required in section fifteen of this article. A limited liability company that elects to be treated as a disregarded entity for federal income tax purposes shall be treated as a disregarded entity under this article and its owner shall make and file the report required by section twelve or section fifteen of this article depending upon whether the owner is a corporation, a firm or an individual.
WV Code § 11-3-15b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15b. Notice of Increase in Assessed Value of Business Personal Property

(a) On or before January 15 of the tax year, the assessor shall mail a notice of assessed value to any corporation, partnership, limited partnership, limited liability company, firm, association, company or other form of organization engaging in business activity in the county showing the aggregated assessed value of taxpayer's tangible personal property situated in the county on the assessment date, if known, that is not appraised by the Tax Commissioner: Provided, That notice is only required if:(1) The aggregated assessed value of taxpayer's tangible personal property used in business activity is more than ten percent greater than the aggregated assessed value of the property in the prior tax year; and(2) The aggregated assessed value of property has increased by more than $100,000 since the prior tax year.However, this notification requirement does not apply to industrial or natural resources personal property that is appraised by the Tax Commissioner under article six-k of this chapter which is assessed at sixty percent of its true and actual value.(b) The assessor shall include in the assessment notice:(1) The assessed value of the property for the preceding assessment year;(2) The proposed assessed value of the property for the current assessment year;(3) The classification of the property pursuant to section one, Article X of the Constitution of this state;(4) The mailing date of the notice; and(5) The last date on which the taxpayer may file a petition for review with the assessor from the valuation or classification assigned to the property.(c) The notice required by this section shall be: (1) In writing, in the form prescribed by the Tax Commissioner, and mailed to the taxpayer's last known mailing address; or (2) by electronic notification.(d) No later than the sixteenth day of the tax year, the assessor shall certify to the county commission and to the Tax Commissioner the date on which all notices under this section were mailed.(e) After the mailing date of the notice any person who owns, claims, possesses or controls property that is valued by the assessor may inquire of and be advised by the assessor as to the valuation of the property determined by the assessor.(f) The owner or person in possession of the tangible personal property may petition the assessor for review as provided in section fifteen-d of this article.
WV Code § 11-3-15c (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15c. Petition for Assessor Review of Improper Valuation of Real Property

(a) A taxpayer who is of the opinion that his or her real property has been valued too high or otherwise improperly valued or listed in the notice given as provided in 11-3-2a of this code may, but is not required to, file a petition for review with the assessor on a written form prescribed by the Tax Commissioner. This section shall not apply to industrial and natural resource property appraised by the Tax Commissioner.(b) The petition shall state the taxpayers opinion of the true and actual value of the property and substantial information that justifies that opinion of value for the assessor to consider for purposes of basing a change in classification or correction of the valuation. For purposes of this subsection, the taxpayer shall provide substantial information to justify the opinion of value. The taxpayer may provide an appraisal of the property from a licensed real estate appraiser stating its true and actual value for its current use. (c) The petition may include more than one parcel of property if they are part of the same economic unit according to the Tax Commissioners guidelines or if they are owned by the same owner, have the same use, are appealed on the same basis, and are located in the same tax district or in contiguous tax districts of the county, and are in a form prescribed by the Tax Commissioner.(d) The petition shall be filed within eight business days after the date the taxpayer receives the notice of increased assessment under 11-3-2a of this code or the notice of increased value was published as a Class II-0 legal advertisement as provided in that section. For purposes of this section, business day means any day other than Saturday, Sunday, or any legal holiday set forth in section one, article two, chapter two of this code.
WV Code § 11-3-15d (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15d. Administrative Review of Tangible Personal Property Valuation by Assessor

(a) The owner of business tangible personal property that is valued by the assessor or the person in whose possession it is found on the assessment date may appeal to the assessor within eight business days after the date the notice of increased assessment required by section fifteen-b of this article was received by filing a petition with the assessor on a form prescribed by the Tax Commissioner. For purposes of this section, >business day' means any day other than Saturday, Sunday or any legal holiday set forth in section one, article two, chapter two of this code. The petition shall set forth in writing:(1) The taxpayer's opinion of the value of the tangible personal property; and(2) Substantial information that justifies the opinion of value in order for the assessor to consider the information for the purpose of basing a change in the valuation.(b) The assessor shall rule on each petition no later than February 10 of the tax year.(c) The notice of the assessor's ruling provided under this section shall be given in the same manner as prescribed in section fifteen-h of this article.(d) If the request of the petitioner is denied, in whole or in part, the notice required by subsection (c) of this section shall include the grounds for refusing to grant the request contained in the petition.(e) This section shall not apply to tangible personal property appraised by the Tax Commissioner as part of an industrial or natural resource property appraisal.
WV Code § 11-3-15e (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15e. Contents of Petition Based on Income Approach to Value of Real Property

(a) A petition that is filed with the assessor under section fifteen-c or fifteen-d of this article based on the income approach to value shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before June 30 preceding the then current assessment year. If the income and expense data is not available to the petitioner, the petitioner shall file with the petition such income and expense data as is available. The Tax Commissioner, by rule, may establish additional information to be filed if the required income and expense data are not available.(b) If a petitioner under this article uses the income approach to determine valuation, the petitioner, an officer of a corporate petitioner, a general partner or a designated agent shall file a sworn affidavit under penalty of perjury that the information contained in the petition is true and correct to the best of the petitioner's knowledge.
WV Code § 11-3-15f (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15f. Rejection of Petition; Amended Petition; Appeal Options

If the assessor rejects a petition filed pursuant to 11-3-15c, 11-3-15d, or 11-3-15e of this code, the petitioner may appeal to the county Board of Equalization and Review as provided in 11-3-24 of this code or the Office of Tax Appeals.
WV Code § 11-3-15g (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15g. Meeting Between Assessor and Petitioner

(a) At the petitioner's written request, the assessor or a member of his or her staff shall meet with the petitioner and the petitioner's representative, if any, at a time and place designated at least three working days in advance by the assessor after the petition is filed.(b) If the petitioner is unable to appear and meet with the assessor at the time and place set by the assessor, the petitioner may submit written evidence to support the petition if it is submitted before the date of the meeting.
WV Code § 11-3-15h (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15h. Ruling on Petition

(a) In all cases the assessor shall consider the petition and shall rule on each petition filed pursuant to 11-3-15c, 11-3-15d, or 11-3-15e of this code by February 10 of the assessment year. Written notice shall be served by regular mail on the person who filed the petition.(b) In considering a petition filed pursuant to 11-3-15c, 11-3-15d, or 11-3-15e of this code, the assessor shall consider the valuation fixed by the assessor on other similar property that is similarly situated.(c) The consideration of a petition for review with the assessor is to be an informal process. Formal rules of evidence shall not be required; the assessor may consider all evidence presented and may give each item the weight, in his or her opinion, it commands.(d) The standard of proof which a taxpayer must meet to defend his or her opinion of the true and actual value of the subject property during reviews by the assessor shall be no greater than a simple preponderance of the evidence standard.
WV Code § 11-3-15i (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-15i. Petitioner S Right to Appeal

(a) If the assessor grants the requested relief, the petitioner may not appeal the ruling of the assessor.(b) If the petitioner and the assessor reach an agreement within five business days after the conclusion of the meeting held as provided in 11-3-15g of this code, both parties shall sign the agreement and both parties waive the right to further appeal.(c) If all or part of the petitioners request under 11-3-15c, 11-3-15d, or 11-3-15e of this code is denied, the assessor shall mail, on the date of the ruling, to the petitioner at the address shown on the petition notice of the grounds of the refusal to make the change or changes requested in the petition. A petitioner whose request is denied, in whole or in part, or a petitioner who does not receive a response from the assessor by February 10, as provided in 11-3-15h of this code, may file a protest with the county commission sitting as a board of equalization and review, as provided in 11-3-24 of this code, or the Office of Tax Appeals.
WV Code § 11-3-16 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-16. Totals of Property Books

The assessor shall add up the columns of figures on each page of the land and personal property books so as to show, at the bottom of each page, the aggregate of each column; and at the end of each district list he shall enter the aggregate from the bottoms of the respective pages pertaining to such district, with reference to the pages from which he has transferred such aggregate, and shall there add up the same, so as to show the total of each column for the whole district. The totals thus ascertained for the several districts, shall be transferred, with proper references, to the end of such book and there added up so as to show the total of each column for the whole county.
WV Code § 11-3-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-17. Assessment of Property of Assessor and Deputies

The assessor and his deputies shall make the same returns under oath, of their property, required by other persons. The assessor shall personally assess the property of his deputies and one of the deputy assessors shall assess the property of the assessor; in all other respects the assessment shall be similar to the assessment of the property of other persons.
WV Code § 11-3-18 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-18. Tax Assessment and Collection When Emergency Exists

When by reason of war, insurrection, riot, forcible resistance to the execution of the law or imminent danger thereof, an assessment in the regular way cannot be made, the assessor shall, nevertheless, either by the use of former land or personal property books, or upon the best information he can obtain, proceed to make an assessment, and in any case where in consequence of there being no assessor or from any other cause, a land or personal property book is not made out in any year, yet in either event taxes shall be extended and collected as if assessments had been regularly made or land and personal property books had been properly made out.
WV Code § 11-3-19 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-19. Property Books; Time for Completing; Extension of Levies; Copies

The assessor shall complete the assessment and make up the assessor's official copy of the land and personal property books in time to submit the same to the board of equalization and review not later than February 1 of the tax year. The assessor shall, as soon as practicable after the levy is laid, extend the levies on the land and personal property books, and shall forthwith make three copies of the land books and two copies of the personal property books with the levies extended. One of the copies of the land books shall be delivered to the sheriff not later than June 7; one copy shall be delivered to the clerk of the county commission not later than July 1; and one copy shall be sent to the State Auditor not later than July 1. One of the copies of the personal property books shall be delivered to the sheriff and one copy shall be delivered to the clerk of the county commission on or before the same date fixed above for the delivery of the land books. The copies shall be official records of the respective officers. The assessor may require the written receipt of each of the officers for the copy. Before delivering any of the copies the assessor shall make and subscribe the following oath at the foot of each of them:I, ......................, assessor of the county of ......................................,do solemnly swear, (or affirm) that in making the foregoing assessment I have to the best of my knowledge and ability pursued the law prescribing the duties of assessors and that I have not been influenced in making the same by fear, favor or partiality; so help me, God.......................................................................Assessor.The officer administering the foregoing oath shall append thereto a certificate in substantially the following form:Subscribed and sworn to before me, a ..................... for the County of ..................... and State of West Virginia, by ..............., assessor for said county, this the ...... day of .........., 20 ......
WV Code § 11-3-20 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-20. False Entries in Property Books

If any assessor knowingly make a false entry, addition or recapitulation in the personal property book or landbook, or in any copy of either, he shall for every such offense forfeit $300.
WV Code § 11-3-21 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-21. Violations Where No Penalty Prescribed

If any officer fail to perform any duty required of him by this chapter and there be no other penalty imposed by law for such failure, he shall forfeit for every such failure not less than $10 nor more than $50.
WV Code § 11-3-22 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-22. Expenses of Assessors

The county court shall pay the necessary postage and express charges incurred by the assessor in the performance of his official duties.
WV Code § 11-3-23 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-23. Alterations in Property Books

After the copies of the landbook or personal property book have been verified and delivered, no alteration shall be made in them, or either of them, affecting the taxes of that year, except on the final order of a successful review or appeal from the assessment.
WV Code § 11-3-24a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-24a. Protest of Classification or Taxability to Assessor; Appeal to Tax Commissioner, Appeal to Office of Tax Appeals

(a) At any time after property is returned for taxation, and up to and including the time the property books are before the county commission sitting as a board of equalization and review, any taxpayer may apply to the assessor for information regarding the classification and taxability of the taxpayers property. In case the taxpayer is dissatisfied with the classification of property assessed to the taxpayer or believes that the property is exempt or otherwise not subject to taxation, the taxpayer shall file objections in writing with the assessor. The assessor shall decide the question by either sustaining the protest and making proper corrections, or by stating, in writing if requested, the reasons for refusal to grant the protest.(b) The assessor may, and if the taxpayer requests, the assessor shall, certify the question to the State Tax Commissioner in a statement sworn to by both parties, or if the parties are unable to agree, in separate sworn statements, giving a full description of the property and any other information which the Tax Commissioner requires. The Tax Commissioner shall prescribe forms on which the question shall be certified and the Tax Commissioner may pursue any inquiry and procure any information necessary for the disposition of the issue.(c) The Tax Commissioner shall, as soon as possible on receipt of the question, but in no case later than February 28 of the assessment year, instruct the assessor as to how the property shall be treated. The instructions issued and forwarded by mail to the assessor shall be binding upon the assessor, but either the assessor or the taxpayer may apply to the Office of Tax Appeals within 30 days after receiving written notice of the Tax Commissioners ruling for review of the question of classification or taxability. (d) The amendments to this section enacted in the year 2010 apply to classification and taxability rulings issued for taxes levied after December 31, 2011.(e) The standard of proof which a taxpayer must meet at all levels of review and appeal under this section shall be a preponderance of the evidence standard.
WV Code § 11-3-24b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-24b. Board of Assessment Appeals

[Repealed.]
WV Code § 11-3-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 3. Assessments Generally|§11-3-25. Relief in Circuit Court Against Erroneous Assessment

[Repealed.]