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WV Code § 11-1B-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-2. Application of Article

The provisions of this article shall apply only to the appraisement of property subject to ad valorem taxation and which was required by law to be appraised pursuant to the mandate set forth in Article X, Section 1b of the Constitution of this state as amended in the year one thousand nine hundred eighty-two, and shall not apply to any appraisement or reappraisement of any such property in any county or counties of this state prior to the adoption of such amendment nor subsequent to the year one thousand nine hundred eighty-seven.
WV Code § 11-1B-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-3. Definitions

As used in this article, unless the context in which used requires otherwise:(1) "Assessed property," "taxable property" or "property" shall mean and include all real estate and personal property or interests therein which were required to be appraised pursuant to Article X, Section 1b of the Constitution of this state, as amended in 1982 (except as may be exempted from ad valorem taxation by the provisions of Article X, Section 1a of the Constitution of this state as amended in 1984) and any statute or statutes subsequently enacted which would implement such amendment and, with respect to real property, any and all improvements or structures thereon or attached thereto.(2) References to the term or terms "the appraisal" or "the appraisement," "appraisal" or "appraisement" shall mean the appraisement of property which was made or performed following the adoption of and pursuant to the amendment to Article X, Section 1b of the Constitution of West Virginia adopted in 1982 and also pursuant to article one-a of this chapter, and any modifications and revisions made thereto prior to the effective date of this article, subject however, to those exemptions subsequently granted by the amendments to Section 1a of said Article X of the Constitution adopted in 1984.(3) "Market value" or "true and actual value" or the unqualified word "value" shall have the same meaning ascribed thereto by the provisions of subdivision (i), section three, article one-a of this chapter.
WV Code § 11-1B-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-4. Appraisal of Property

(a) All property as defined in section three of this article shall be appraised at its true and actual value as that term is defined in subdivision (i), section three, article one-a of this chapter.(b) Any provision of article one-a of this chapter or of any other provision of law to the contrary notwithstanding, neither the appraisement nor the values ascertained thereby shall be used by the several county assessors, county commissions or the tax department for purposes of ad valorem tax assessments until after June 30, 1987 except in accordance with this article.
WV Code § 11-1B-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-5. Preparation of Property List by Tax Commissioner; Publication by Sheriff

(a) The Tax Commissioner shall compile a list of all separately assessed property which was subject to the appraisal. A separate list shall be compiled for each county, which list shall include the district in which the property is or was located at the time of appraisals, the owner or owners of such separately assessed item or parcel at that time and the appraisal value thereof. To the extent known by the Tax Commissioner, such list shall include and reflect the name of the current property owner to the extent ownership of the subject property has changed since its reappraisal. Such list shall be delivered to the several assessors, sheriffs and county commissions on or before June 15, 1986. All proposed final appraisals shall be included in such list and shall reflect all final revisions and modifications which are made or to be made prior to such date pursuant to sections sixteen and seventeen, article one-a of this chapter with respect to property which has been subject to revisions or modifications in the value thereof, or if an appeal is pending before the county commission with respect to the value of any such property then the list shall include the last value certified by the Tax Commissioner to the county commission as to such property or if the value has been established by order of the county commission and a petition for writ of certiorari is still pending before the circuit court and shall have not been finally determined by the court, then the value last adopted by the county commission shall be included in the list and such fact or facts shall be separately noted in such list.(b) The sheriff shall, upon receipt of the list required to be compiled and delivered by the Tax Commissioner, forthwith cause notice to be given owners that the appraisal of all property subject to ad valorem taxation within the county has been completed and that the results thereof are available to any person interested therein at the office of the assessor. Such notice shall be given in the form of a Class I-O legal advertisement in the accordance with article three, chapter fifty-nine of this code and the publication area shall be the county. The assessor shall simultaneously inform the Tax Commissioner of the fact that the notice was or has been published according to the requirements of this section.
WV Code § 11-1B-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-10. Property Tax Appraisement Consultants; Assignment; Duties; Recommendations to Tax Commissioner

As soon as may be practicable after the effective date of this section, the Tax Commissioner may employ four persons as public property tax appraisement consultants to be of assistance to the public and available to it. The Tax Commissioner may assign such persons to any county or area of the state in which their assistance is required. Such consultants shall provide information, guidance, assistance and instructions to any residential, farm or other noncommercial owner or taxpayer regarding real estate and personal property tax appraisement matters. For this purpose, the consultant is authorized (i) to examine and review the records of the assessor, the sheriff and the Tax Commissioner upon request, (ii) to investigate matters of complaint by such residential owners or taxpayers who request his or her assistance, (iii) to make reports and recommendations to the Tax Commissioner with respect to any pertinent information or proposed corrections for consideration by the Tax Commissioner in arriving at the true and correct value of such property as hereinafter provided, and (iv) to act with respect to such other matters as may be of assistance to any such residential owners or taxpayers in understanding and resolving issues concerning such value. Such persons shall be individuals who are experienced in dealing with the public in a congenial and courteous manner and who are knowledgeable with property and property values in the area in which he or she serves.If at any time the Tax Commissioner determines, based upon, or as a result of, reports of or consultations with the consultants, that a modification or adjustment of the appraised value of any property is indicated, the Tax Commissioner shall so notify the taxpayer, consultant and assessor of the proposed modification or adjustment. If the residential owner shall agree to the proposed modification or adjustment, the Tax Commissioner shall modify or adjust the value accordingly. If the Tax Commissioner disagrees with the recommendations or reports of the consultant, he or she shall immediately so notify the owner and consultant of that fact, and the matter shall be resolved as otherwise provided in this article.
WV Code § 11-1B-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-11. The Right of Other Property Owners or Assessor to Petition for Review or Intervene

(a) Any person who is a taxpayer of ad valorem property taxes in any West Virginia county may protest an appraisal of property under this article for good cause alleged and shown. A person desiring to protest an appraisal of property shall petition for a hearing before the county commission in the same manner as an owner would petition for review and hearing with regard to the appraisal of his property as provided in this article: Provided, That a petition for protest must be filed with the county commission no later than September 2, 1986. The hearing of a protest shall be governed by the same procedures described for hearings before the county commission in section eight of this article and notice of such shall be given as required by subsection (d) of this section.(b) Upon a showing of good cause, any person who is a taxpayer of ad valorem property taxes in any West Virginia county may be permitted to intervene by petition in writing in the hearing provided for in this section.(c) In the event any person shall petition for review of or protest to the appraisal value of or given to the property of another, or, in the event of intervention pursuant to this section, the owner of such property shall be given all rights afforded by this article, including the right to protection for review by cross petition or otherwise, to the same extent as if the owner had appealed or petitioned timely in the first instance.(d) Any petition filed pursuant to subsection (a) or (b) of this section shall be filed in writing and shall set forth the objections of the petitioner or intervenor to the appraisal in question or at issue. A copy of such petition shall be served upon, mailed to or delivered to the property owner and the Tax Commissioner, and there shall be appended thereto the certificate of the petitioner or intervenor or of his or her attorney stating that true copies of such petition have been served upon or mailed or delivered to such property owner and Tax Commissioner no later than the same date upon which such copies were so mailed, delivered or served.
WV Code § 11-1B-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-12. Time of Decision by County Commission

All review hearings conducted by county commissions sitting for the purposes of this article shall be completed and determinations rendered thereon by December 1, 1986. The county commissioner may consolidate hearings and reviews in order to avoid duplication and unnecessary repetition where the same or similar facts or issues are in dispute.
WV Code § 11-1B-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-13. Duty of Assessor to Assist County Commission; Inventory of Flood Damaged Property

(a) The county commission, sitting in review of appraisals pursuant to this article, may require the assistance of the county assessor in making its determinations under this article. Further, the assessor shall be competent to testify as to values of property generally or as to the value of a specific item or property when called upon to do so by either of the parties or the county commission.(b) It shall be the additional duty of the assessor in the counties of Barbour, Berkeley, Braxton, Calhoun, Doddridge, Gilmer, Grant, Greenbrier, Hampshire, Hardy, Harrison, Jefferson, Lewis, Marion, Mineral, Monongalia, Monroe, Morgan, Nicholas, Pendleton, Pocahontas, Preston, Randolph, Summers, Taylor, Tucker, Tyler, Upshur and Webster to prepare an inventory of all property damaged as a result of the flood which occurred in those counties during the month of November, 1985 to the extent of damage thereto, which shall be noted for such use as maybe proper with respect to any future assessments of any such property.
WV Code § 11-1B-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-14. Review by Circuit Court on Certiorari

Within thirty days after the day the county commission notifies the parties of a final determination of value made pursuant to section eight 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. If the petition for review be made by the Tax Commissioner or the assessor as to two or more separate items or parcels of property and for separate property owners, all such matters may be included within one petition if each separate owner is notified thereof and given opportunity to respond thereto. Except to the extent the same is in direct conflict with the provisions of this section, the provisions of section eighteen, article one-a of this chapter shall govern reviews by circuit courts of any proceedings brought under this article.
WV Code § 11-1B-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-15. Right of Tax Commissioner, Assessor or Property Owner to Review of Newly Discovered Matters; Limitations

(a) The Tax Commissioner, the assessor or any property owner at any time after September 2, 1986, and before October 1, of said year shall have the right to petition the county commission to reopen and review in accordance with the provisions of this article. In the event the Tax Commissioner or assessor so petitions the county commission, the owner of the property shall forthwith be notified of the petition by mailing or delivering a true copy thereof to such owner. Similarly, if the owner petitions the county commission in accordance herewith, he or she shall likewise notify the Tax Commissioner and the assessor of that fact. It shall be the affirmative burden of the petitioning party to clearly show that the matters raised in the petition were newly discovered since September 1, 1986, and were theretofore unknown to the parties so petitioning.(b) The assessor shall petition the county commission to adjust the appraised value of any parcel where that value appears to be clearly in error or based upon inconsistencies in valuation procedures, trends in valuation, clerical errors or other cause. Notice of any petition filed by the assessor shall be given to any affected owner and the Tax Commissioner. A hearing held pursuant to such petition shall be governed by the same procedures described for review and hearings as provided for in section eight of this article.(c) In the event the Tax Commissioner or assessor changes the base year value of property as a result of matters discovered subsequent to October 1, 1986, the owner of the property shall forthwith be notified of the change by mailing or delivering a notice thereof to such owner. The owner has forty-five days from the date on the notification to file an objection in writing with the county commission. The county commission may only hear and determine the matter when meeting after the year 1987 for the purpose of reviewing and equalizing in accordance with section twenty-four, article three of this chapter.
WV Code § 11-1B-16 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-16. Reimbursement of Costs to Assessor and Sheriff

Except for the mailing required by subsection (c) of section six of this article, the assessor and sheriff shall be reimbursed by the Tax Commissioner for the postage expended by either of them to mail any notices required to be mailed by such assessor or sheriff by this article. Such forms and envelopes as may be required shall be furnished by the Tax Commissioner.
WV Code § 11-1B-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1B. Additional Review of Property Appraisals; Implementation|§11-1B-17. Report by County Commission Required; Reports to Legislature

The county commission shall make a report to the Tax Commissioner on or before June 30, 1987, of the number of hearings held by it in review of any and all appraisals and any adjustments in valuation made by the county commission. The Tax Commissioner shall provide a summary of such reports to the President of the Senate and the Speaker of the House of Delegates on or before July 15, 1987.
WV Code § 11-1C-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1C. Fair and Equitable Property Valuation|§11-1C-1. Legislative Findings

(a) The Legislature hereby finds and declares that all property in this state should be fairly and equitably valued wherever it is situated so that all citizens will be treated fairly and no individual species or class of property will be overvalued or undervalued in relation to all other similar property within each county and throughout the state.(b) The Legislature by this article seeks to create a method to establish and maintain fair and equitable values for all property. The Legislature does not intend by this article to implement the reappraisal as conducted under articles one-a and one-b of this chapter nor does it intend to affect tax revenue in any manner.(c) The Legislature finds that requiring the valuation of property to occur in three-year cycles with an annual adjustment of assessments as to those properties for which a change in value is discovered shall not violate the equal and uniform provision of section one, article ten of the West Virginia Constitution, the Legislature further finding that such three-year cycle and annual adjustment are an integral and indispensable part of a systematic review of all properties in order to achieve equality of assessed valuation within and among the counties of this state. Notwithstanding such finding, the Legislature intends to permit the assessors and the board of public works to place proportionately uniform percentage changes in values on the books during the two tax years preceding the tax year beginning on July 1, 1993, in accordance with the provisions of section seven of this article.(d) The Legislature deems that the goal of this article is that by the end of the three-year cycle contemplated by this article, and thereafter from year to year, all property shall be annually assessed at sixty percent of its then current fair market value except for the values derived for farms and managed timberland properties, which are to be valued as prescribed by this article one-c and article four of this chapter.
WV Code § 11-1C-1a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1C. Fair and Equitable Property Valuation|§11-1C-1a. Further Legislative Findings and Declarations; Effect of Declarations and Clarification of Chattel Interests in Real or Tangible Personal Property

(a) The Legislature hereby finds that:(1) The voters of this state, in the general election held in the year one thousand nine hundred eighty-four, ratified amendment five to the Constitution of West Virginia which essentially provides that once the first statewide reappraisal of property pursuant to section one-b, article ten of the Constitution is implemented and first employed to fix values for ad valorem property tax purposes, no intangible personal property shall be subject to ad valorem property taxation except as provided by general law enacted after ratification of amendment five;(2) In ratifying amendment five, the voters intended for intangible personal property to become exempt from ad valorem property tax at some point after ratification, except as provided in general legislation enacted subsequent to ratification of amendment five;(3) Due to numerous problems, actual or perceived, with the results of the first statewide reappraisal under section one-b, article ten of the Constitution, and the public's lack of confidence in those results, the first statewide reappraisal was never implemented and results were never employed to fix values for ad valorem property tax purposes;(4) The Legislature responded to these problems, actual or perceived, by enacting this article which, as its primary purpose, resulted in the making of the second statewide reappraisal of property for ad valorem property tax purposes, which now results in all property being assessed and taxed at sixty percent of its market value, except as otherwise provided by general law; and (5) The intent and objective of the voters in causing the first statewide reappraisal to be made under section one-b, article ten of the Constitution, has now been achieved, although not in the manner originally intended by the voters when they ratified amendment five, and that the will and objective of the people in ratifying amendment five will unintentionally be circumvented unless the Legislature acts to prevent such a result.(b) The Legislature, therefore, does hereby declare that:(1) It has the power and authority under the Constitution and these circumstances to implement amendment five;(2) The provisions of amendment five shall be implemented beginning tax year one thousand nine hundred ninety-eight and thereafter, notwithstanding any other provision in this article other than section one-b;(3) Chattel interests in real or tangible personal property are tangible property for ad valorem property tax purposes, which shall be assessed and taxed in the levy classification in which tangible personal property is taxed for ad valorem property tax purposes, notwithstanding any other provision in this chapter; and (4) The property of banks and savings and loans shall be assessed and taxed like that of other corporations beginning tax year one thousand nine hundred ninety-eight.
WV Code § 11-1C-1b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1C. Fair and Equitable Property Valuation|§11-1C-1b. Phase-Out of Taxation of Intangible Personal Property

Notwithstanding anything in this code to the contrary, intangible personal property with tax situs in this state that would have been taxable prior to the effective date of this act shall be exempt from ad valorem property tax beginning tax year one thousand nine hundred ninety-eight: Provided, That such property shall be subject to ad valorem property tax and taxed at fifty percent of assessed value for tax year one thousand nine hundred ninety-eight; at forty percent of assessed value for the tax year one thousand nine hundred ninety-nine; at thirty percent of assessed value for the tax year two thousand; at twenty percent of the assessed value for the tax year two thousand one; at ten percent of the assessed value for the tax year two thousand two and eliminated completely for the tax year two thousand three and thereafter.
WV Code § 11-1C-5a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 1C. Fair and Equitable Property Valuation|§11-1C-5a. Rules

After January 1, 1996, all rules proposed or promulgated by the Tax Commissioner regarding the valuation of real or personal property within the state shall be subject to review by the legislative rule-making review committee as provided in section eleven, article three, chapter twenty-nine-a of this code, and no such rules relating to the valuation of real or personal property within the state shall be promulgated as emergency legislative rules pursuant to section fifteen, article three, chapter twenty-nine-a of this code.