West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments › Section 110-3B-7 - Review By County Commission

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Pursuant to W. Va. Code '7-1-5,
				county commissions have the duty to:
Review and equalize the assessments made by the assessors; to
				  inspect and review the lists of property, both real and personal, made up by
				  the assessor and his deputies for taxable purposes. . . .
7.2. A county commission is authorized by W.
				Va. Code '7-1-2 to hold special
				sessions "whenever the public interest may require it." Whenever the Tax
				Commissioner shall order the county assessor or the county commission to
				correct the valuation of property pursuant to W. Va. Code '18-9A-11(g),
				the county commission shall hold a special session to perform their duties in
				compliance with the order of the Tax Commissioner.
7.3. The clerk of the county commission shall
				publish notice of the time, place and general purpose of the special session of
				the county commission meeting as a Class I-0 legal advertisement in compliance
				with the provisions of W. Va. Code '53-3-1 et seq., and
				the publication area shall be the county. The expense of publication shall be
				paid out of the county treasury.
7.4. The county commission shall meet in
				special session for the purpose of reviewing the revised assessment made by the
				assessor or the Tax Commissioner. The county commission shall correct all
				errors with respect to classification and taxability of property resulting from
				a clerical error, or a mistake occasioned by an unintentional or inadvertent
				act as distinguished from a mistake growing out of negligence or the exercise
				of poor judgment, and they shall cause to be done whatever is necessary to make
				the valuation comply with the provisions of West Virginia Code Chapter 11 and
				W. Va. Code '18-9A-11.
7.5. Should the county commission fail or
				refuse to meet in special session to review the revised assessment, the Tax
				Commissioner shall notify the taxpayers of their rights under W. Va. Code
				'11-3-27
				by publishing as a Class II-0 legal advertisement in compliance with the
				provisions of W. Va. Code '59-3-1
				et seq., and the publication area shall be the county.
7.6. No assessment shall be increased over
				and above the revised assessments without giving the property owner at least
				five (5) days' notice, in writing and signed by the president of the
				commission, of the intention to make such increase. Service shall be sufficient
				if made upon the property owner, or upon his agent or attorney in person, of if
				sent by registered mail to such property owner, his agent or attorney, at their
				respective last known place of abode. If the taxpayer, his agent or attorney,
				is not found and have no known place of abode, then notice shall be published
				as a Class I-0 legal advertisement in compliance with the provisions of W. Va.
				Code '59-3-1
				et seq., and the publication area shall be the county. The publication date
				shall be at least five (5) days prior to final action making the
				increase.
7.7. When it is desired
				to increase the entire valuation in any one district by a general increase,
				notice shall be given by publication thereof as a Class I-0 legal advertisement
				in compliance with the provisions of W. Va. Code '59-3-1
				et seq., and the publication area for such publication shall be the county. The
				date of the last publication shall be at least five (5) days prior to final
				action making the increase in valuation. When an increase is made, the same
				valuation shall not again be changed unless notice is again given as provided
				in this section.
7.8. After the
				county commission completes the review of the property books, a majority of the
				commission shall sign a statement that it is the completed assessment of the
				county for the year, and that the assessment complies with the provisions of
				Chapter 11 of the West Virginia Code and W. Va. Code '18-9A-11.
				If the county commission should refuse to sign the statement for any reason,
				the Tax Commissioner or a person he designates shall, pursuant to W. Va. Code
				'18-9A-11,
				perform any act required of the county commission by Chapter 11 of the West
				Virginia Code. The property books shall then be delivered to the assessor for
				extension of the levies, or if the levies have already been extended based on
				the revised assessments, the property books shall then be delivered to the
				sheriff.