reglab/housing_qa huggingface dataset:
WV Code § 10-5-2 (2021)
2021 West Virginia Code|Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority|Article 5. Educational Broadcasting Authority|§10-5-2. West Virginia Educational Broadcasting Authority; Members; Organization; Officers; Employees; Meetings; Expenses

(a) The West Virginia Educational Broadcasting Authority is continued as a public benefit corporation. The Authority shall consist of eleven voting members, who shall be residents of the state, including:(1) The Governor or designee; (2) The State Superintendent of Schools;(3) One member of the West Virginia Board of Education to be selected by it annually; (4) One member of the West Virginia Higher Education Policy Commission to be selected by it annually; and (5) Seven members appointed by the Governor by and with the advice and consent of the Senate for overlapping terms of seven years, one term expiring each year. (b) Not less than one appointive member shall come from each congressional district. Any vacancy among the appointed members shall be filled by the Governor by appointment for the unexpired term.(c) Employees of noncommercial broadcasting stations in West Virginia are not eligible for appointment to the Authority. (d) The authority shall annually select a member to serve as the chair. The authority shall annually select one of its public members as vice chair and shall appoint a secretary who need not be a member of the Authority and who shall keep records of its proceedings.(e) The authority shall appoint the executive director and fix his or her salary. The executive director is responsible for managing and administering the daily functions of the authority and for performing all other functions necessary to the effective operation of the authority. The authority is authorized to establish offices for the proper performance of its duties.(f) The authority shall hold at least one annual meeting. The time and place of the meetings shall be established upon its own resolution or at the call of the chairperson of the authority. The members shall serve without compensation but may be reimbursed for all reasonable and necessary expenses actually incurred in the performance of their duties in a manner consistent with the guidelines of the Travel Management Office of the Department of Administration.
WV Code § 10-5-4 (2021)
2021 West Virginia Code|Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority|Article 5. Educational Broadcasting Authority|§10-5-4. Funds; Right of State Agencies, etc., to Contribute to Authority

(a) The authority may solicit, apply for and receive appropriations, gifts, bequests or grants from any agency of the United States government, any agency of the State of West Virginia, any municipality or county within this state, any school board or college or university supported in whole or in part by this state or any other person, firm, partnership, association or corporation, within or without this state, and any agency of the State of West Virginia, any municipality or county within this state, or any school board or college or university supported in whole or in part by this state is hereby authorized and empowered to make appropriations or grants to the authority, to assist in achieving the public purpose of the authority. (b) All such funds shall be deposited with the State Treasurer of West Virginia or with a private nonprofit corporation established for the sole purpose of providing support for public broadcasting in this state which has entered into a memorandum of understanding with the authority pursuant to the provisions of section six of this article, and used exclusively for carrying out the provisions of this article: Provided, That any appropriations, gifts, bequests or grants received by the authority with any restriction or restrictions on the use thereof shall be expended by the authority in accordance with such restriction or restrictions.
WV Code § 10-5-5 (2021)
2021 West Virginia Code|Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority|Article 5. Educational Broadcasting Authority|§10-5-5. Advisory Councils

The authority may also create one or more advisory councils. Each council so created shall consist of not more than nine members to be appointed by and serve at the will and pleasure of the authority. Each council shall annually elect a chairperson, vice chairperson and secretary. Members so appointed shall serve without compensation, but may be reimbursed for actual expenses incident to the performance of their duties as provided in this article for members of the authority.Any such council shall serve in an advisory manner to one or more facilities established under the provisions of this article as directed by the authority and shall meet at least twice a year.
WV Code § 10-5-5a (2021)
2021 West Virginia Code|Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority|Article 5. Educational Broadcasting Authority|§10-5-5a. Advisory Committee on Journalistic and Editorial Integrity

(a) The Authority shall appoint an Advisory Committee on Journalistic and Editorial Integrity, which shall consist of five qualified members to serve staggered terms of three years. The Advisory Committee shall annually elect a chair, vice chair and secretary.(b) The Advisory Committee shall advise the Authority on issues related to the journalistic independence and editorial integrity of public education and public broadcasting stations, which have the same Constitutional protections as other journalistic enterprises in West Virginia.
WV Code § 10-5-6 (2021)
2021 West Virginia Code|Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority|Article 5. Educational Broadcasting Authority|§10-5-6. Cooperation With Private Nonprofit Corporations

(a) In furtherance of its mission and fulfillment of its duties, the authority is expressly authorized to allow its employees to work with, and its property and facilities to be used by, private nonprofit corporations established for the sole purpose of providing support for public broadcasting in this state.(b) To document the implementation of subsection (a) of this section, the authority shall enter into memoranda of understanding with private nonprofit corporations established for the sole purpose of providing support for public broadcasting in this state, to delineate the rights and responsibilities of the parties.(c) Notwithstanding any provision in this code to the contrary, the names of individual donors to the authority or to a private nonprofit corporation established for the sole purpose of providing support for public broadcasting in this state are not subject to the provisions of chapter twenty-nine-b of this code.
WV Code § 11-1-1a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-1a. Provision of Legal Services

(a) The Tax Commissioner has plenary power and authority to acquire those legal services the commissioner deems necessary to carry out the functions and duties of the state Tax Division or the office of Tax Commissioner, including, but not limited to, representation of the Tax Division or the commissioner in any administrative or judicial proceeding.(b) The commissioner may acquire legal services from attorneys licensed to practice law who are employed by the commissioner on a salary basis or retained by the commissioner on a reasonable fee basis.(c) The commissioner may also request the assistance of the Attorney General and be represented in an administrative or judicial proceeding by a deputy or assistant Attorney General acceptable to the commissioner.
WV Code § 11-1-1b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-1b. Training of Employees

(a) To ensure adequate standards of public service, the commissioner may provide technical and specialized instruction for employees of the State Tax Division. If, upon review of the personnel records of any employee of the State Tax Division, the commissioner is of the opinion that it would be in the best interest of the State Tax Division to provide the employee with additional training or instruction in the field or vocation in which the employee is engaged, the commissioner may, upon approval of the secretary, request that the employee obtain the additional training or instruction at any place the commissioner considers suitable. The commissioner is further authorized to pay out of state funds, as may be available, any required tuition, materials or enrollment fees for additional training or instruction authorized pursuant to the provisions of this section. (b) The commissioner is hereby authorized to promulgate rules in accordance with the provisions of §29A-3-1 et seq. of this code setting forth at a minimum: (1) the types of training and degrees or certifications that may be obtained; (2) the employee classifications suitable for additional training; (3) the maximum amount that can be spent on any one employees training; and (4) other matters as deemed necessary to promote the development and retention of a skilled workforce.
WV Code § 11-1-2b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-2b. Housing Index Requirements

(a) For purposes of this section only annually, on or before January 1, the Tax Commissioner shall create a single dwelling residential housing index which shall contain the cost of all single dwelling residential housing in the state. The index shall list the average and median cost of single dwelling residential housing by county and by square footage, if available, commencing with the most expensive to the least expensive.(b) For purposes of this section only, the Tax Commissioner shall also, annually, on or before January 1, establish:(1) A single dwelling residential housing index multiplier;(2) The average and median cost of single dwelling residential housing in the state;(3) The multiplier needed to equal the housing cost in the least expensive county to the most expensive county;(4) Whether the average and median cost of single dwelling residential housing in a county is above or below the average and median cost for the entire state; and(5) A table indicating:(A) The average and median cost of single dwelling residential housing in the state; and(B) The multiplier for each county, comparing the statewide average and median cost of single dwelling residential housing with a multiplier calculated in relation to the average value.(c) For purposes of this section only, the Tax Commissioner shall annually, on or before December 31 of each year, provide the single dwelling residential housing index and multiplier to the Joint Committee on Government and Finance and also make it available to the public.
WV Code § 11-1-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-3. Aiding Board of Public Works, Auditor and Treasurer

The Tax Commissioner shall attend meetings of the board of public works when it is considering matters of assessment or revenue, when requested by said board or the Governor to so attend, and he shall give such assistance to the said board as it or the Governor may direct, in making any assessment to be made by it. In case of appeal to any court from any assessment made by the said board, the Tax Commissioner shall appear before any court and protect the interest of the state and of any county, district or municipal corporation which may be interested. He shall, upon the request of the Auditor or treasurer, assist such officers in any matters relating to the revenues of the state.
WV Code § 11-1-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-4. Biennial Report of Commissioner; Fiscal Officers to Furnish Information

The Tax Commissioner shall make a report in writing to the Governor biennially, on or before October 1, next preceding the regular session of the Legislature, in which he shall show his official transactions during the period not covered by any preceding report; shall give information respecting the operation of the tax laws throughout the state; and shall recommend such changes in the laws concerning the assessment and collection of taxes, and kindred subjects, as he may think ought to be made, and shall report upon any special matter which may be referred to him by the Governor, Auditor or board of public works; his report shall be printed, communicated to the Legislature and distributed as in the case of other like reports. The Tax Commissioner may require from any county, district, municipal or other officer in this state, on forms prescribed by the Tax Commissioner, such annual or other reports as shall enable said Tax Commissioner to ascertain the assessed valuation and equalize valuations of all property listed for taxation throughout the state, the amount of taxes assessed, collected and returned delinquent and such other matters as the Tax Commissioner may from time to time require; any officer or person failing to furnish such information or reports when requested to do so by the Tax Commissioner shall be guilty of a misdemeanor, and, upon conviction thereof, fined not less than $50 nor more than $100, and may be confined in jail not less than ten nor more than thirty days.
WV Code § 11-1-4a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-4a. Powers of Tax Commissioner as to Tax and Revenue Statistics

In addition to the reports, information, and recommendations required under section four of this article, the Tax Commissioner is authorized and empowered to collect, tabulate, and classify, and make public from time to time in such manner as he may deem proper, detailed statistics relating to the revenues collected by the state.Such statistics may be prepared and made public in a manner so as to provide accurate and useful information to government and commerce and, insofar as practicable, shall, with respect to each state revenue law, and for the state as a whole, and from within each county and municipality thereof, show the gross revenue yield, the total amount of business income reported from which such revenue is derived, the total number of taxpayers, the number of taxpayers within any statutory classification, and the gross revenue yield, together with the total amount of business income reported from any such statutory classification of taxpayers.The Tax Commissioner may also make public such group statistics for similar or related units of business and industry within any statutory classification of taxpayers: Provided, however, That in carrying out the provisions of this section, the Tax Commissioner shall not make public the tax return, or any part thereof, of any individual, firm, or corporation, nor disclose in any manner statistics or information concerning the personal affairs of any individual or the business of any single firm or corporation.
WV Code § 11-1-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-5. Misconduct or Negligence of Officers

The Tax Commissioner shall communicate to the circuit court and to the prosecuting attorney of the county any instance of misconduct or neglect of official duty on the part of any assessor, justice, prosecuting attorney, clerk of a court, sheriff or constable of such county, and any evidence thereof of which he may be cognizant; and the court shall cause the same to be investigated and, if the charges are true, proper charges shall be filed, and on conviction such assessor, justice, prosecuting attorney, clerk of a court, sheriff or constable shall forfeit not less than $100 nor more than $500, and shall be removed from office.
WV Code § 11-1-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-6. Forms and Instructions for Assessors

The Tax Commissioner shall prepare and forward to the assessors such printed forms for the personal property books, and the land books, and such lists of taxable subjects to be furnished by the assessors to persons chargeable with taxes, as will procure a perfect assessment of all the persons and property, both real and personal, in this state subject to taxation, and shall have full power to alter or change any and all forms and books from time to time, so as to procure a just and equal assessment of all taxable property: Provided, however, That county assessors may, with the approval of the Tax Commissioner, use such printed forms as may be necessary in the use of mechanical devices designed to facilitate the work of the assessor: Provided further, That the county court is hereby authorized to purchase and pay out of the county treasury for such printed forms for use by the assessor. The Tax Commissioner shall also, by letter or printed circular, give such instructions to the assessors respecting their duties as may seem to him judicious; and if any assessor fail to obey such instructions, so far as they are not contrary to law, he shall forfeit not less than $100 nor more than $500, and, upon being convicted, shall be removed from office.
WV Code § 11-1-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-7. Assistance to Commissioner by Prosecuting Attorney

In every case in which the State Tax Commissioner may appear the prosecuting attorney of the county in which the case is pending shall give his assistance, without additional compensation.
WV Code § 11-1-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1. Supervision|§11-1-9. Holders of Short-Term Permits and Licenses to Sell; Rulemaking

(a) Notwithstanding any provision of this chapter to the contrary, holders of short-term permits or licenses to sell specific items, e.g., fireworks, beer, food, or wine at festivals, may not be required to submit any information to the Tax Commissioner after the term of the permit or license has expired: Provided, That the permit or license holder has filed with the Tax Commissioner all necessary information specific to the time period the permit or license was authorized and remitted to the Tax Commissioner and the permit or license holder has remitted all taxes and fees that are due under this code. This section does not prevent the Tax Commissioner from auditing the books and records of the license or permit holder for compliance with the provisions of this code.(b) The Tax Commissioner shall propose rules for legislative approval in accordance with §29A-3-1 et seq. of this code to implement this section.
WV Code § 11-1A-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-2. Base Year for First Reappraisal

The base year for the first statewide reappraisal shall be the year 1983.
WV Code § 11-1A-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-5. Property Excepted From Listing for Appraisal

Bank deposits, money and household goods and personal effects, if such household goods and personal effects are not held or used for profit, are exempt from the ad valorem property taxation and shall not be described and listed on the forms required to be filed under the provisions of section four of this article: Provided, That the term "personal effects" shall include, but not be limited to, firearms and ammunition held for personal use and not for profit. A person shall also not list real property assessed and listed upon the landbooks of the several counties for the taxable year 1983, or on July 1, 1983, for the taxable year 1984.
WV Code § 11-1A-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-6. Supplemental Information Required to Be Filed

Every person required to file a tax return under the provisions of article thirteen, twenty-one or twenty-four of this chapter for the period ending on December 31, 1982, or for income received or to be received during the calendar year 1983, shall file a copy of a depreciation schedule included in a federal or state tax return for income taxation for the taxpayer's tax year ending on or after June 1, 1982, or if the person did not prepare a depreciation schedule for such return or elects not to disclose the schedule from the tax return, a schedule showing property on which a deduction for depreciation could be claimed against gross or adjusted gross income received or receivable in the selected year, including a brief description of such property, its basis and, to the extent the taxpayer elects, any accumulated depreciation the taxpayer could have claimed in such year and prior years.
WV Code § 11-1A-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-7. When Valuations Not Certified

If a person is required under the provisions of this article to fix what he deems to be the true and actual value of an item of property, whether real or personal, and if such valuation is not required to be made on any other tax return, then the valuation required by this article shall not be taken as certified or given under oath, but all other information required to be given under the provisions of this article shall be deemed to have been given under oath.
WV Code § 11-1A-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1A. Appraisal of Property|§11-1A-8. Ascertainment of Assessed Value as of July 1, 1983

(a) All real property assessed and listed upon the landbooks in the several counties as of July 1, 1983, and property required to be described and listed pursuant to section four of this article, shall as soon as the same be returned or, if not returned, listed on the landbooks or otherwise identified, be categorized and systematically inventoried by the assessor of the county wherein such property is returned or returnable and by the Tax Commissioner in the case of property returned or returnable to the Tax Commissioner, for the purpose of ascertaining what the previously assessed value for each such item was or would have been as of July 1, 1983.The information shall be categorized and systematically inventoried in accord with requirements specified by the Tax Commissioner and entered into the statewide data bank established by the Tax Commissioner for such purpose by the officer with whom the return is to be filed. The Tax Commissioner shall provide for the receipt and permanent preservation of the information entered in the data bank under this section and under the provisions of section nine of this article. As to any such property not so assigned a previously assessed value, effort shall be made by the appropriate county assessor to cause a back assessment to be made for the assessment date of July 1, 1983, and subsequent assessment dates thereafter, if such assessment would have been proper as of July 1, 1983, or thereafter, under law applicable to assessments on such dates.(b) Property which is exempt from taxation under the provisions of section nine, article three of this chapter shall nonetheless be listed pursuant to section four of this article, and categorized and inventoried pursuant to subsection (a) of this section, and the exemption confirmed or not confirmed.(c) It is the intention of the Legislature in enacting this section to provide a mechanism for determining the previously assessed value of property as that term is used in subsection (D), section one-b, article X of the Constitution of West Virginia, in order that such previously assessed value may be compared with the assessed value of such property following the first statewide reappraisal to determine whether there is a resulting increase which should be allocated over a period of ten years in equal amounts annually, as required by the said Constitutional provision.