reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3A. The West Virginia Memorial to Child Labor › §10-3A-5. Memorial Inscription or Plaque

The following text shall be inscribed or engraved upon the monument, or otherwise permanently affixed by means of a plaque:
"On December 6, 1907, an explosion destroyed the Number 6 and Number 8 mines of Fairmont Coal Company in Monongah, West Virginia. The official death toll was 362, but this did not account for miners family members, including dozens of children, who were present in the mines that day.
Whether due to enslavement or poverty, child labor was a grievous part of our states industrial historynot only in coal mining, but also in factories, salt works, and other inherently hazardous professionsuntil it was restricted by state and federal laws in the early 20
th
century.
This monument stands as a memorial to all children who were victimized by child labor in hazardous industry, and may this park serve as a reminder that the primary employment of children ought to be to learn and to play."
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3A. The West Virginia Memorial to Child Labor › §10-3A-6. Conclusion of the Commission S Work

(a) The Commission shall be disbanded on December 31, 2023:
Provided
, That the monument has been completed as outlined in this article, and that the monument has been appropriately dedicated. If the monument is not completed or dedicated by December 31, 2023, the commission shall continue until such time as the monument is completed and dedicated.
(b) On December 31, 2023 or such time the commission is disbanded, ownership of the monument shall transfer to the City of Fairmont, West Virginia, and any funds remaining in the commissions control at that time shall be granted to the City of Fairmont for the monuments enhancement and perpetual maintenance.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3A. The West Virginia Memorial to Child Labor › §10-3A-7. Return of Monument to State Administration

If at any time after the completion and dedication of the monument, the City of Fairmont is unable or unwilling to continue maintaining the monument and its attached greenspace, then ownership of the property shall revert to the Department of Arts, Culture, and History.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3B. The West Virginia Memorial to Fallen Heroes of the Global War on Terrorism › §10-3B-1. Legislative Findings, Purposes, Intent, and Short Title

(a) In order to preserve the memory of West Virginia servicemembers killed in action in the conflicts in Iraq, Afghanistan, and other locations during the United States War on Terror a monument shall be constructed on the State Capitol grounds to recognize and honor those West Virginians who made the ultimate sacrifice while serving in these conflicts.
(b) This article may be cited as the "West Virginia Memorial to Fallen Heroes of the Global War on Terrorism."
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3B. The West Virginia Memorial to Fallen Heroes of the Global War on Terrorism › §10-3B-2. Monument Construction Commission

(a) A commission shall be established on or before July 1, 2023, to oversee construction of the monument. The commission shall be comprised of:
(1) The Curator of the Department of Arts, Culture, and History, who shall serve as chairperson ex officio;
(2) The Secretary of the Department of Administration;
(3) The Secretary of the Department of Veterans Assistance;
(4) A member of the West Virginia House of Delegates, who shall be appointed by the Speaker of the House of Delegates, with preference given to a member who is a veteran of the Armed Forces; and
(5) A member of the West Virginia Senate, who shall be appointed by the President of the Senate, with preference given to a member who is a veteran of the Armed Forces.
(b) A majority of the members of the commission must be present at a meeting in order to constitute a quorum, and a majority of those members present at a meeting must vote in the affirmative in order to pass a motion. A meeting called by the chair requires at least five days written notice of the meeting be provided to the members. Additionally, the chair shall call a meeting upon written demand of at least three members.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3B. The West Virginia Memorial to Fallen Heroes of the Global War on Terrorism › §10-3B-3. Design, Construction, and Administration of the Monument

(a) The commission shall choose a design for the monument, to the greatest extent practicable, by December 31, 2023, that:
(1) Is in line with classical themes of veterans memorials throughout the nation while taking into account appropriate historical, religious, and philosophical themes as well as public comments submitted to the commission;
(2) Adheres to the principles described in 10-3B-1 of this code and is reflective of those West Virginians killed during the United State War on Terror;
(3) Is found to be aesthetically pleasing by the commission; and
(4) Is placed on the grounds of the West Virginia State Capitol.
(b) The commission shall solicit bids for construction of the monument and shall adhere to all state purchasing and payment processing laws and regulations in paying its vendors.
(c) The commission shall have a target date for the completion and dedication of the monument, to the greatest extent practicable, of December 31, 2024.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3B. The West Virginia Memorial to Fallen Heroes of the Global War on Terrorism › §10-3B-4. Funding for the Monument; Authority for Obtaining Additional Funds to Complete or Enhance the Monument

The Division of Labor shall allocate funds in the amount up to $750,000 toward the completion of the monument from any available funds that are managed or utilized by the Division of Labor. The commission shall have the authority to obtain funding through grants, charitable donations, or other appropriate means for the completion or enhancement of the monument.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3B. The West Virginia Memorial to Fallen Heroes of the Global War on Terrorism › §10-3B-5. Memorial Inscription or Plaque

There shall be inscribed or engraved upon the monument, or otherwise permanently affixed by means of a plaque the following text:
(1) The names of all West Virginia servicemembers killed in action during the United States War on Terror as described in 10-3B-1 of this code; and
(2) Any other text the commission deems appropriate in accordance with 10-3B-3(a)(1) of this code.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 3B. The West Virginia Memorial to Fallen Heroes of the Global War on Terrorism › §10-3B-6. Conclusion of the Commission S Work

(a) The commission shall be disbanded at such time that the monument has been completed and has been appropriately dedicated in accordance with the provisions of this article;
Provided, however
, If the monument is not completed or dedicated by December 31, 2024, the commission shall be continued until such time that the monument is completed and dedicated.
(b) Upon the commissions termination, ownership of the monument shall be transferred to the Department of Arts, Culture, and History, and any funds remaining in the commissions control at that time shall be granted to the Department of Arts, Culture, and History for the monuments enhancement and perpetual maintenance.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 4. Roster of West Virginia Soldiers, Sailors and Marines in Recent Wars › §10-4-1. Preparation and Publication; Supervision by Adjutant General

The Adjutant General of West Virginia is hereby authorized to prepare and secure the publication in book form of a complete roster of all West Virginia soldiers, sailors and marines who entered the service of the United States in the war with Spain in eighteen hundred and ninety-eight, and in the war with the central powers in Europe between nineteen hundred and seventeen, and nineteen hundred and nineteen. The preparation and publication of such roster shall be under the direction and supervision of the Adjutant General who shall employ such assistants and incur such expenses as may be necessary, and the compensation of such assistants and such expenses shall be paid out of funds appropriated for that purpose on the warrant of the Auditor upon presentation of vouchers signed by the Adjutant General.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 4. Roster of West Virginia Soldiers, Sailors and Marines in Recent Wars › §10-4-2. Contents

Such roster shall contain the principal items of the record of each soldier, sailor or marine as shown by the rolls in the office of the Adjutant General of this state and in the war and navy departments of the United States, and shall include a notation of all decorations bestowed upon any soldier, sailor or marine by the United States or any foreign governments. In the preparation of such roster all names shall be arranged in alphabetical order, if possible, or in such a manner as to render all information therein readily accessible. Preparation of the roster shall begin as soon as possible and continue until the work is completed.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 4. Roster of West Virginia Soldiers, Sailors and Marines in Recent Wars › §10-4-3. Contract for Printing

The contract for the printing of the roster shall be let to the lowest and best bidder and such contract may be let for the entire roster or bids may be taken for the printing of each volume as completed. Not more than one thousand copies or sets of such roster shall be printed, and when completed shall be delivered to the Adjutant General.
2023 West Virginia Code › Chapter 10. Public Libraries; Public Recreation; Athletic Establishments; Monuments and Memorials; Roster of Servicemen; Educational Broadcasting Authority › Article 4. Roster of West Virginia Soldiers, Sailors and Marines in Recent Wars › §10-4-4. Distribution

The distribution of such volumes shall be under the direction of the Adjutant General and shall be as follows:
To each member of the Legislature of the year nineteen hundred and twenty-nine, two copies or sets;
To each elective state officer, to be kept as a part of the official records of his office, one copy or set;
To the department of archives and history, one hundred copies or sets for distribution or exchange;
To the Adjutant General, two copies or sets to be retained permanently;
To each public library of the state, one copy or set;
To each college or university library, one copy or set;
To the county clerk of each county of the state, to be kept by his office and transferred to his successor as other public records, one copy or set;
To the Adjutant General of each state, one copy or set;
To the state headquarters of each active, independent veterans' organization or society having two or more subordinate posts, camps or societies within the state, one copy or set.
The remainder of such copies after such distribution shall be delivered by the Adjutant General to the superintendent of public printing of the state and shall be placed on sale by the superintendent of public printing at a price not greater than the cost of publication. The superintendent of public printing shall keep a record of such sales and shall pay into the state Treasury weekly all the amounts received by him as the result of sale of such roster.
2023 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 › §10-5-1. Legislative Findings; Definitions

(a) The Legislature hereby finds and declares that:
(1) It is the duty of this state to provide the best educational training possible for all its citizens;
(2) The encouragement and use of noncommercial educational radio, television and related media operating and originating from educational broadcasting, closed circuit or related facilities located at a site or sites within this state serving all the citizens of this state on a regional basis or as part of a coordinated statewide plan is a proper, necessary and beneficial means of providing and extending enriched educational instruction to all the citizens of this state at the preschool, elementary, secondary and higher education and adult levels;
(3) Private nonprofit corporations have been established in this state for the sole purpose of raising funds for the financial support of the state's Public Broadcasting Network, which funds have been a vital source of private funding for the authority and enure to the benefit of all the citizens of the state; and
(4) Because of the unique educational benefit conferred upon and available to all the citizens of the state by the efforts of the authority and the private nonprofit corporations established for the sole purpose of providing support for public broadcasting in this state, authorizing the authority to allow its employees to work with, and its property and facilities to be used by, the private nonprofit corporations is a proper, necessary and beneficial means of providing financial support for the state's Public Broadcasting Network.
(b) The following terms have the following meanings:
(1) "Authority" means the Educational Broadcasting Authority established by the provisions of this article.
(2) "Distance learning" means educational courses, seminars, programs and teleconferences transmitted electronically and designed to instruct students who are remote from the instructor or other participants; such courses, seminars, programs and teleconferences may constitute all or a significant portion of a class offered for college or public school credit, or they may be provided for faculty development, continuing professional education, for training employees of governmental agencies, nonprofit organizations, business or industry;
(3) "EdNet" means those individuals identified as an enterprise of the university of West Virginia college of graduate studies and West Virginia state college on behalf of the state college and university systems who are delegated the responsibility for developing, operating and maintaining facilities for the production and transmission of distance learning; and
(4) "SatNet" means those individuals identified as an enterprise of the state college and university systems who are delegated the responsibility for developing and providing distance learning.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.