reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-3 - Intent And Application Of These Regulations

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. History. -- West Virginia Constitution
				Article X, Section 1b was amended in 1982 to require a statewide appraisement
				of all property subject to ad valorem property taxation in order to assure
				equal and uniform taxation of all property. In order to implement this
				requirement, the West Virginia Legislature in 1983 enacted W. Va. Code
				'11-1A-1
				et seq. Even though the first statewide reappraisal was completed in a timely
				manner, there appears to be an insufficient amount of taxpayer confidence in
				the results, in part due to the fact that some taxpayers were not able to
				obtain an appropriate hearing relating to a determination of the value of their
				property.
3.2. Legislative intent.
				-- In order to assure to taxpayers the opportunity to object to or question the
				results of the first statewide reappraisal, the Legislature has provided the
				process whereby property owners may request a review of property values in
				order to have such values adjusted to reflect the true value of all property
				prior to implementation of the first statewide reappraisal. In order to assure
				the expeditious accomplishment of these tasks, the Legislature has required the
				maximum expenditure of effort by the Tax Commissioner, the several county
				commissioners, assessors and sheriffs. See W. Va. Code '11-1B-1.
3.3. Application of regulations. -- These
				regulations shall apply only to the appraisement of property subject to ad
				valorem property taxation.
3.3.1. Such
				property must have been required by law to have been subject to the first
				statewide reappraisal which was carried out pursuant to West Virginia
				Constitution Article X, lb, as amended.
3.3.2. These regulations do not apply to any
				appraisement or reappraisement of any property in any county in this State
				accomplished prior to adoption of the 1982 amendment to the West Virginia
				Constitution or subsequent to 1987.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-4 - Appraisal Of Property - Generally

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. What property included. -- All property
				shall be appraised at its true and actual value which shall be ascertained in
				accordance with W. Va. Code '11-1A-1
				et seq.
4.2. Limitation on use of
				values. -- Neither the appraisement nor the values derived therefrom may be
				used by any assessors or county commissions, or by the Tax Commissioner for
				purposes of ad valorem tax assessments until after June 30, 1987.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-5 - Preparation Of Property Lists By The Tax Commissioner And Publication By The Sheriff

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Tax
				Commissioner's responsibility. -- The Tax Commissioner shall compile a list of
				all separately assessed property which was subject to the appraisal.
5.1.1. A separate list shall be compiled for
				each county and each such list shall contain the following:
5.1.1a. The district in which the property is
				or was located at the time of the appraisal;
5.1.1b. The owner or owners of such
				separately assessed item or parcel at the time it was assessed;
5.1.1c. The appraised value of the item or
				parcel.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-6 - Notice Of Appraised Values Of Real Property To Owner By The Tax Commissioner; Content And Form Of Such Notice

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Mailing notice to taxpayer. -- On or
				before August 15, 1986, the Tax Commissioner shall mail to each owner of real
				property subject to ad valorem property taxation a notice of the appraised
				value of such property.
6.1.1. If the
				appraised value of the property has been revised or modified as a result of the
				procedures provided in W. Va. Code ''11-1A-16, 17 or 18, the revised or
				modified value shall be the appraised value stated on the notice.
6.1.2. The notice shall be addressed and
				mailed to the person or persons in whose name or names the property is assessed
				or was assessed in 1983:
Provided,
That if the property has been
				transferred to another person or replaced on the sheriff's tax books, the
				notice shall be addressed and mailed to the name and address reflected on the
				tax tickets in the office of the sheriff of the county wherein the property is
				located.
6.1.3. For those
				properties for which the Tax Commissioner does not know the address of the
				persons to whom the notices are to be sent, the Tax Commissioner shall provide
				to the sheriff of the county in which the property is located an alphabetical
				listing of those properties.
6.1.3a. The
				listing shall be provided on or before June 15, 1986.
6.1.3b. The sheriff shall provide the
				appropriate mailing address on the list for each property on the
				list.
6.1.3c. The sheriff shall
				return the completed list to the Tax Commissioner on or before July 1,
				1986.
6.1.3d. For those properties
				for which the sheriff does not have an address to which the notice is to be
				mailed, the notice shall be immediately returned to the assessor. The sheriff,
				assessor and all other officials shall make a good faith effort to assure the
				notices are mailed to the appropriate persons in a timely
				manner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-7 - Additional Newspaper, Radio And Television Advertising Required

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Newspaper
				advertising. -- The Tax Commissioner shall cause retail display advertisments
				to be published in every general circulation newspaper within each county in
				this State.
7.1.1. Such retail display
				advertisements shall generally and plainly inform property owners and taxpayers
				of each county that the period to file their petitions for review of the
				appraised value of their property for ad valorem property taxes will expire on
				September 2, 1986.
7.1.2. Such
				advertisements shall provide appropriate notice to property owners and
				taxpayers that in order to obtain review of the appraised value, the petition
				must be filed with the county commission of the county wherein the property is
				located and the filing must take place on or before September 2, 1986. The
				advertisements shall also state that the petition form may be obtained from the
				county commission.
7.1.3. Such
				advertisements shall be at least fifteen (15) column inches or its equivalent
				and be situated within each newspaper in a portion other than that devoted to
				legal and classified advertising.
7.1.4. The Tax Commissioner shall solicit the
				running of such advertisements as a public service or at a reduced cost; the
				cost of all such advertisements shall be paid by the Tax
				Commissioner.
7.1.5. The
				advertisement shall be run
7.1.5a. At least
				three (3) times between July 1, 1986 and August 20, 1986, but not more than
				once per week, and
7.1.5b. The
				advertisement shall be run a final time no earlier than August 30, 1986, or for
				weekly newspapers the edition next preceding August 30,
				1986.
7.1.6. The Tax
				Commissioner shall provide to the newspapers news stories which inform the
				public of those matters required to be advertised.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-8 - Review By County Commission; Petition There for; Hearing; Decision

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Owner to
				petition. -- The owner of any assessed property may no later than September 2,
				1986 petition for review of the appraised value of such property.
8.1.1. Such petition shall be filed with the
				county commission of the county wherein the property or a greater portion of
				the property is situate.
8.1.2. In
				order for the county commission to review the appraised value of the property,
				the petition
8.1.2a. Must not be filed or
				received by the county commission after September 2, 1986, or
8.1.2b. If it is received by the county
				commission after September 2, 1986, it must have been deposited in the regular
				course of the United States mail on or before September 2, 1986 with the
				postage prepaid and properly addressed to the county
				commission.
8.1.3. At
				least weekly, the county commission shall mail or deliver to the Tax
				Commissioner and the assessor true copies of all such petitions which have been
				received, and the true copies shall reflect the date of filing.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-9 - Agreements By Owner, Tax Commissioner And Assessor; Stipulations; Agreed Values To Be Used As Appraised Values

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Tax Commissioner correcting clerical
				errors.
9.1.1. The Tax Commissioner may
				correct incorrect or improper appraised valuations with or without request from
				the property owner if he concludes they are incorrect or improper as a result
				of a clerical error, or a mistake occasioned by an unintentional or inadvertent
				act as distinguished from a mistake growing out of the exercise of
				judgment.
9.1.2. The Tax
				Commissioner may only correct such error or mistake prior to the county
				commission rendering a decision pursuant to W. Va. Code '11-1B-8.
9.1.3. Upon correcting such error or mistake,
				the Tax Commissioner shall give written notice thereof to the property owner,
				the appropriate assessor, county commission and sheriff of the county wherein
				the property is assessed for ad valorem taxation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-10 - Property Tax Appraisement Consultants; Assignment; Duties; Recommendations To The Tax Commissioner

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1.
				Duties of property tax appraisement consultants.
10.1.1. The Tax Commissioner may employ four
				(4) persons as public property tax appraisement consultants to be available to
				and of assistance to the public.
10.1.2. The public property tax appraisement
				consultants may be assigned to any county or area of the state in which their
				assistance is required.
10.1.3.
				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.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-11 - Right Of Other Property Owners Or Assessor To Petition For Review Or Intervene

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1.
				Protest.
11.1.1. Any person who is a taxpayer
				of ad valorem property taxes in any West Virginia county may for good cause
				alleged and shown protest an appraisal of property under W. Va. Code
				'11-1B-1
				et seq.
11.1.2. Such protestor
				shall petition for a hearing before the county commission in the same manner as
				an owner would petition for review and hearing pursuant to W. Va. Code
				'11-1B-1
				et seq.
11.1.3. A petition for
				protest must be filed with the county commission on or before September 2,
				1986. No petition for protest will be received after that date unless it was
				deposited in the regular course of the United States mail on or before
				September 2, 1986 with the postage prepaid and properly addressed to the county
				commission.
11.1.4. The hearing of
				a protest shall be governed by the same procedures described for hearings
				before the county commission pursuant to W. Va. Code '11-1B-8.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-12 - Time Of Decision By County Commission

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. Completion date. -- All hearings
				conducted by county commissions sitting for the purposes of W. Va. Code
				'11-1B-1
				et seq. shall be completed and all determinations on property values shall be
				rendered thereon by December 1, 1986. On or before December 15, 1986, the
				assessor or his delegate shall enter or cause to be entered in the manner
				prescribed by the State Tax Department on the statewide data processing system
				all determinations which were rendered by December 1, 1986.
12.2. Consolidation of hearings. -- The
				county commission may consolidate hearings and reviews in order to avoid
				duplication and unnecessary repetition where the same or similar facts or
				issues are in dispute.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-13 - Duty Of Assessor To Assist County Commission; Inventory Of Flood Damaged Property

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1.
				Assessor's general duties.
13.1.1. When
				sitting in review of appraisals pursuant to W. Va. Code '11-1B-1
				et seq., the county commission may require the assistance of the county
				assessor in making its determinations.
13.1.2. The assessor shall be competent to
				testify as to values of property generally or as to the value of a specific
				item of property.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-14 - Review By Circuit Court On Certiorari

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. Who may request review. -- The property
				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. Parties to the proceeding
				wherein review by the circuit court is sought shall pay costs and fees as they
				are incurred: Provided, That the circuit court upon rendering judgment or
				making any order may award costs to any party in accordance with the provisions
				of W. Va. Code '53-3-5.
14.2. Procedures for previewing request. --
				The request for review by the circuit court on a writ of certiorari shall be
				instituted in accordance with the provisions of W. Va. Code '53-3-1 et
				seq.
14.3. Timeliness of request.
				-- The foregoing request shall be submitted within thirty (30) days after the
				day the county commission in writing notified the parties of a final
				determination of value made pursuant to W. Va. Code '11-1B-8,
				such day being the date on the notice.
14.4. Admissible evidence.
14.4.1. For the purposes of W. Va. Code
				'11-1B-1
				et seq., the recorded testimony of the hearing, when certified by the county
				commission may be used by the circuit court as the transcript of testimony. Any
				and all other evidence presented before the county commission also shall be so
				certified prior to presentation to the circuit court.
14.4.2. Any party may have the recorded
				testimony transcribed with the cost therefor to be paid by the party requesting
				the transcribed testimony.
14.4.3.
				If the petition for review be made by the Tax Commissioner or the assessor as
				to two (2) or more separate items or parcels of property and for separate
				property items, all such matters may be included in the petition if each
				separate owner is notified thereof and given an opportunity to respond
				thereto.
14.4.4. Except to the
				extent it directly conflicts with the provisions of W. Va. Code '11-1B-14,
				W. Va. Code '11-1A-18
				shall govern reviews by circuit courts of any proceedings brought under W. Va.
				Code '11-1B-1
				et seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-15 - Right Of Tax Commissioner, Assessor Or Property Owner To Review Of Newly Discovered Matters; Limitations

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1.
				Petition to reopen and review.
15.1.1. At any
				time after September 2, 1986 but before October 1, 1986, the Tax Commissioner,
				the assessor or any property owner shall have the right to petition the county
				commission to reopen and review a property valuation determination in
				accordance with the provisions of W. Va. Code '11-1B-1
				et seq.
15.1.2. If the Tax
				Commissioner or assessor petitions the county commission to reopen and review
				the appraised value, the petitioning party shall forthwith mail or deliver a
				true copy of the petition to the property owner, and shall so certify on the
				petition that a true copy of such petition has been mailed or delivered to the
				property owner.
15.1.3. If the
				property owner petitions the county commission to reopen and review the
				appraised value, the property owner shall immediately mail or deliver a true
				copy of the petition to the Tax Commissioner and the assessor, and shall so
				certify on the petition that a true copy of such petition has been mailed or
				delivered to the Tax Commissioner and the assessor.
15.1.4. The petitioning party shall have the
				affirmative burden of clearly showing that the matters and facts raised in the
				petition were newly discovered since September 1, 1986, and were theretofore
				known to the party so petitioning. If the petitioning party is unable to
				clearly show that the facts and matters are newly discovered, the county
				commission will immediately halt any further action with regard to the petition
				so submitted.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-16 - Reimbursement Of Costs To Assessor And Sheriff

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. Which costs reimbursed. -- With the
				exception of the notice provided by the sheriff in the same envelope as that in
				which the tax tickets are mailed, the Tax Commissioner shall reimburse the
				assessor and sheriff for the postage expended by either of them to mail any
				notices required to be mailed by such officer pursuant to W. Va. Code
				'11-1B-1
				et seq.
16.2. Forms. -- The Tax
				Commissioner shall furnish such forms and envelopes as may be
				required.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-17 - Report By County Commission Required; Reports To The Legislature

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1. County
				commission report. -- The county commission shall make a report to the Tax
				Commissioner on or before December 31, 1986 of
17.1.1. The number of hearings held by it in
				review of any and all appraisals, and
17.1.2. Any adjustments in valuation made by
				the county commission: Provided, That such adjustments in valuation shall
				clearly identify each individual parcel of real property or each personal
				property account for which changes have been made, the classification of every
				individual parcel of real property or each personal property account for which
				the valuation was changed, and the amount of the increase or decrease of such
				valuation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01F - Additional review And implementation Of property appraisals › Section 110-1F-18 - Appraisal Of Property; Date Of Implementation; Assessor To Make Assessments

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1. Property
				appraised. -- All property as defined in W. Va. Code '11-1B-3 shall be
				appraised at its true and actual value as that term is defined in W. Va. Code
				'11-1A-3(i).
18.2. Implementation of appraisal.
18.2.1. The final valuations arrived at by
				and through the appraisal process to establish value of all property for the
				year 1983, as provided for in W. Va. Code '11-1A-1
				et seq. and '11-1B-1
				et seq., shall be used for ad valorem property taxation in the year for which a
				lien would attach on July 1, 1987: Provided, That
18.2.1a. The review procedures provided by W.
				Va. Code '11-1B-1 et seq. have been completed, and
18.2.1b. That the Tax Commissioner has
				certified to the Governor, President of the Senate and Speaker of the House of
				Delegates that
18.2.1b.1. With the exception
				of those matters pending in the circuit courts of this State or on appeal to
				the Supreme Court of Appeals, the review procedures have been substantially
				complied with and
18.2.1b.2. The
				results of those review procedures are substantially correct.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01G - Review By circuit court On certiorari › Section 110-1G-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These legislative regulations provide the procedures whereby property
				reappraisals subsequent to the statewide reappraisal may be reviewed by the
				circuit court on a writ of certiorari.
1.2. Authority. -- W. Va. Code ''11-1A-1(f)
				and 29A-3-15
1.3. Filing Date. --
				May 13, 1987
1.4. Effective Date.
				-- May 13, 1987
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01G - Review By circuit court On certiorari › Section 110-1G-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. "Intervenor."
				The term "Intervenor" shall mean any taxpayer of ad valorem property tax in any
				West Virginia county who was not involved in the initial petition for a hearing
				before the county commission but requests permission to participate in the
				proceedings.
2.2. "Protestor." The
				term "Protestor" shall mean any taxpayer of ad valorem property tax in any West
				Virginia county who petitions the county commission to hold a hearing to hear
				challenges to the appraisal of property.
2.3. "Tax Commissioner." The term "Tax
				Commissioner" shall mean the State Tax Commissioner of West Virginia or his
				delegate and the mailing address for the Tax Commissioner's office is: P.O. Box
				2389, Charleston, West Virginia 25328.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01G - Review By circuit court On certiorari › Section 110-1G-3 - Request For Review By Circuit Court On Certiorari

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Who may request review. -- The property
				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. Parties to the proceeding
				wherein review by the circuit court is sought shall pay costs and fees as they
				are incurred:
Provided,
That the circuit court upon rendering
				judgment or making any order may award costs to any party in accordance with
				the provisions of West Virginia Code '53-3-5.
3.2. Procedures for review request. -- The
				request must be instituted in accordance with the provisions of West Virginia
				Code '53-3-1 et seq.
3.3.
				Timeliness of request. -- The request must be submitted within thirty (30) days
				after the day the county commission notifies the parties of a final
				determination of value made pursuant to West Virginia Code '11-1A-17.
3.4. Admissible evidence. -- Unless
				transcribed at the expense of the aggrieved party and then certified by the
				county commission, the recorded testimony of the hearing before the county
				commission, when certified by the county commission, may be used by the circuit
				court as the transcript of testimony. Any and all other evidence presented
				before the county commission shall also be so certified prior to presentation
				to the circuit court.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule establishes the procedure for the classification and valuation
				of timberland and managed timberland.
1.2. Authority. -- W. Va. Code
				''11-1C-5(a)(2)(B), 11-1C-11(c)(1) and 11_1C_11b(c).
1.3. Filing Date. -- April 6, 1999.
1.4. Effective Date. -- May 1,
				1999.
1.5. Repeal of former rule.
				-- This legislative rule repeals and replaces WV 110 C.S.R.1H "Valuation of
				Timberland and Managed Timberland" filed April 15, 1992 and effective April 15,
				1992.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-2 - Introduction

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. The appraised
				value of managed timberland shall be determined on the basis of the potential
				of the land to produce future income according to its use and productive
				potential. Potential future net income is discounted to its present value
				utilizing a discounted cash flow; this is the appraised value. The ability of a
				stand of timber to produce wood products for sale or use depends primarily on
				the quality of the soil and certain topographic and climatic features which can
				be expressed as a site index. Site index is the principal criterion influencing
				the appraised value of managed timberland. These factors shall be reviewed
				annually by the Tax Commissioner for necessary updating of the method described
				in order to properly reflect future changes in the values of managed
				timberland.
2.2. The appraised
				value of timberland (woodland/wasteland) shall be determined on the basis of
				market comparable derived through analysis of sales prices of comparable
				timberland (forested) properties. Timberland appraisal value shall always be
				more than the appraised value of equivalent grades of properties being
				classified as managed timberland in the county. The appraised value of
				timberland shall be determined by the county assessor based upon the Timberland
				Classification Schedule found in Appendix 1 of this rule.
2.3. The county assessor shall collect and
				analyze market data, including sales of timberland, segregated into the classes
				contained in the previously referenced classification schedule. Based upon this
				market analysis, the county assessor shall select the value for each class of
				timberland that best reflects the market value of the property if exposed to
				the market for sale as timberland. The values by class thus selected shall be
				entered, by the assessor, into the respective county land pricing tables and
				shall be used by the assessor to estimate the appraised value of timberland for
				property tax purposes.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-4 - Classification of Timberland and Managed Timberland

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Managed Timberland. -- For property to
				qualify for managed timberland valuation, the owner of the surface real
				property identified on the county tax mapping system shall annually certify in
				writing to the Division of Forestry that the property satisfies the
				requirements of managed timberland, as defined in Section 3 of this rule, and
				enter into a contract with the Division of Forestry to use the real estate in a
				planned program of multiple purpose forest management, including erosion
				control during timbering operations, as specified in the West Virginia Forest
				Practices Standards and the West Virginia Silvicultural Nonpoint Source
				Management Program, and as explained in Section 13 of this rule. Multipurpose
				forest management contemplates the periodic selection of timber on the property
				for harvesting as an integral part of silvicultural management practices. The
				silvicultural manipulation subjects the property to periodic commercial use
				that may have an effect on the property's classification for property tax
				purposes. Therefore, in recognition of the silvicultural manipulation, the
				following guidelines shall be observed by the Division of Forestry when
				classifying managed timberland for property tax purposes.
4.1.1. Property containing managed
				timberland, which may have been properly taxed as Class II property prior to
				the managed timberland application, shall remain as Class II property unless
				there is some other event or change in the use of the property that
				disqualifies it from being taxed as Class II property.
4.1.2. Property containing managed
				timberland, which may have been properly taxed as Class III or Class IV
				property prior to the managed timberland application, shall be taxed as Class
				III or Class IV property depending upon location.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-5 - Valuation of Farm Wood Lots

Current through Register Vol. XLI, No. 28, July 12, 2024
Farm wood lots shall be included in the valuation of farm
				  property under W. Va. Code '
				  11-1A-10,
				  except when the farm wood lot is a separate parcel or tract entered in the land
				  books, and/or except when the primary use of the farm wood lot is in commercial
				  forestry or in a managed timberland contract.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-6 - Timberland Improvements

Current through Register Vol. XLI, No. 28, July 12, 2024
Improvements such as roads and service buildings that are a
				  required (usual) part of timber management operations is not subject to an
				  additional market value appraisal over and above the appraisal of the managed
				  timberland. Improvements that are not a necessary part of the timber management
				  operations, such as dwellings, cottages, hunting camps, other recreational
				  facilities, and associated real estate are subject to additional market value
				  appraisals. Additionally, haul roads, strip and/or mountaintop removal mines,
				  plant facilities, powerline and gas/oil pipeline rights-of-way, and gas/oil
				  well pads shall not be valued as managed timberland.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-7 - Appraised Value of Timberland

Current through Register Vol. XLI, No. 28, July 12, 2024
The appraised value per acre of timberland shall be
				  determined based upon market comparables and shall be estimated by the county
				  assessor. There are at least five (5) various timberland rates based on the
				  timberland classification schedule described in Appendix 1 of this rule.
				  Assessors shall tri-annually review and grade these non-managed timberland
				  properties in order to assign the proper rate per acre to the property. The
				  rate per acre shall be established by the assessor in conformity with
				  requirements of subsection 2.2 of this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-8 - Valuation of Less Than 10 Acres

Current through Register Vol. XLI, No. 28, July 12, 2024
A parcel, or contiguous parcels, of timberland totaling less
				  than ten (10) acres shall not be considered for classification as managed
				  timberland and shall be valued by the county assessor based upon market
				  comparables.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-9 - Harvest Volumes Per Acre

Current through Register Vol. XLI, No. 28, July 12, 2024
Harvest Volumes per acre shall be based on site index and the
				  ability of the site to yield timber measured in thousands of board feet (MBF)
				  per acre (Scribner rule) or cords per acre with harvest intervals at
				  thirty-five (35), fifty-five (55) and eighty (80) years for Grade 1 and Grade 2
				  soils, and at forty-five (45) and eighty (80) years for Grade 3
				  soil.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-10 - Appraised Value Per Acre of Managed Timberland

Current through Register Vol. XLI, No. 28, July 12, 2024
The appraised value per acre of managed timberland is the
				  present worth of $1.00 times the difference between the future value of the
				  harvest income less the future value of the management cost less a property tax
				  adjustment for Class II, and a blend of Class III and Class IV tax rates for
				  Class III and Class IV properties. However, the appraised value for any grade
				  of managed timberland will not be less than $25 per acre. In no case may
				  managed timberland values for class III and IV property be lower than $225 per
				  acre for Grade 1; $150 per acre for Grade 2; $75 per acre for Grade 3; and
				  class II properties may not be lower than $200 per acre for Grade 1; $140 per
				  acre for Grade 2; and $50 per acre for Grade 3.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-11 - Procedure for Determining Value Per Acre of Managed Timberland

Current through Register Vol. XLI, No. 28, July 12, 2024
The following is a step-by-step procedure for determining the
				  appraised value per acre of managed timberland.
11.1. The Tax Commissioner shall enter the
				surface ownership maps (typically 1 inch = 400 feet or 1 inch = 800 feet) into
				a Geographic Information System (GIS). The GIS shall be used to register the
				surface ownership parcels to the same geographic coordinate system and scale as
				that of the soil productivity data (SSURGO). This process allows the
				calculation of the area of each soil productivity grade in each parcel.
11.1.1. In those counties where the GIS is
				not yet available, the soil productivity maps addressed in paragraphs 3.16.1.a
				through 3.16.1.e of this rule shall be utilized. These maps are the soil grades
				identified on USGS 7.5 minute topographical quadrangle sheets (1 inch = 200
				feet). The West Virginia county surface ownership maps (commonly 1 inch = 400
				feet of 1 inch = 800 feet) were reduced to 1 inch = 200 feet. The reduced scale
				surface maps were overlayed on the productivity grade maps and the grade
				boundaries were transferred, allowing the determination of the area at each
				grade for each ownership parcel.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-13 - Application for Certification and Valuation as Managed Timberland

Current through Register Vol. XLI, No. 28, July 12, 2024
In order to qualify, under the provisions of this rule, for
				  managed timberland valuation purposes, the owner of the timberland shall, on or
				  before the first day of July, enter into a contract with the Division of
				  Forestry. The contract shall state that the real estate is being used in a
				  planned program of timber management and erosion control practices intended to
				  enhance the growth of commercially desirable species through generally accepted
				  silvicultural practices and the use of Best Management Practices as specified
				  in the West Virginia Forest Practice Standards and the West Virginia Nonpoint
				  Source Management Program. The contract shall be assignable with the sale of
				  the land when the land is sold to be used for managed timberland purposes.
				  Annually, on or before September 1, the owner shall file an application for
				  certification as managed timberland with the Division of Forestry. The
				  application shall include either (a) a commitment to maintain and protect
				  timberland certified as managed timberland by demonstrating land-use objectives
				  to include resource management and soil and water protection; or (b) a written
				  plan prepared by a professional forester. Falsification of certification or
				  failure to follow a professionally prepared plan shall result in loss of
				  valuation as managed timberland. In any event, the following information shall
				  be provided:
13.1. The county,
				district, map, parcel number, deed book surface acreage and actual surveyed
				surface acreage, if available, for each parcel that is to be valued as managed
				timberland;
13.1.1. The amount of acreage in
				each parcel that should be classified as managed timberland. For those
				properties where managed timberland acreage is different than deed acreage,
				information identifying the use of the non-managed acreage is
				required;
13.1.2. The signature of
				owner (including all fractional interests) acknowledging that the contract with
				the Division of Forestry has been annually reviewed and approved and that the
				property is being managed in accordance with the Best Management Practices for
				forestry as outlined in the West Virginia Forest Practice Standards and the
				Best Management Practices for water quality as outlined in the West Virginia
				Nonpoint Source Management Program. If a written plan is provided in accordance
				with Section 13 of this rule, that plan shall be approved and signed by a
				registered timber management forester.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Section 110-1H-14 - Summary of Method of Determining Appraised Value

Current through Register Vol. XLI, No. 28, July 12, 2024
The formula to be used in determining the appraised value of
				  property categorized as managed timberland is found in Appendix 5 of this
				  rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Appendix 1 - Timberland Classification Schedule

Current through Register Vol. XLI, No. 28, July 12, 2024
Class "A"
This land is adaptable for use as forest property. It may be
				  adaptable to other profitable uses. There is a stand of trees of commercial
				  species, the size being from fourteen (14) to twenty (20) inches d.b.h. and
				  above.
Class "B"
This land is also adaptable for use as forest property. It
				  may be adaptable for other profitable uses. There is a stand of trees of
				  commercial species, the size being from ten (10) to fourteen (14) inches
				  d.b.h.
Class "C"
This land is adaptable for use as forest property. There is a
				  stand of trees of commercial species, the size being from six (6) to ten (10)
				  inches d.b.h.
Class "D"
This land is adaptable for use as forest property. There is a
				  stand of trees of commercial species, the size being from four (4) to six (6)
				  inches d.b.h.
Class "E"
This land is adaptable for use as forest property. There are
				  trees of commercial species less than four (4) inches d.b.h. This class of
				  timberland also includes clear cut property and property subjected to total
				  harvest where the remaining commercial species are less than four (4) inches
				  d.b.h.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Appendix 3 - Stumpage Price Regions

Current through Register Vol. XLI, No. 28, July 12, 2024
Region
						  1
Region
						  2
Region
						  3
Region
						  4
Region 5
Brooke
Braxton
Barbour
Berkeley
Boone
Cabell
Calhoun
Greenbrier
Grant
Fayette
Hancock
Clay
Monroe
Hampshire
Kanawha
Jackson
Doddridge
Nicholas
Hardy
Lincoln
Marshall
Gilmer
Pendleton
Jefferson
Logan
Mason
Harrison
Pocahontas
Mineral
McDowell
Ohio
Lewis
Preston
Morgan
Mercer
Pleasants
Marion
Randolph
Mingo
Putnam
Monongalia
Tucker
Raleigh
Tyler
Ritchie
Upshur
Summers
Wetzel
Roane
Webster
Wayne
Wood
Taylor
Wyoming
Wirt
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Appendix 4

Current through Register Vol. XLI, No. 28, July 12, 2024
TABLE OF HARVEST VOLUMES PER ACRE WITH
HARVEST INTERVALS OVER AN 80 YEAR ROTATION CYCLE
Grade 1
35
						  Years
55
						  Years
80
						  Years
Total
Site Index (75 or more) (Very Good to
						  Excellent)
4.6 Cords 1.5 MBFs
2.6 Cords 4.4 MBFs
3.3
						  Cords 8.6 MBFs
10.5 Cords 14.5 MBFs
Grade 2
Site Index (65-74) (Fair to Good)
3.3 Cords
						  1.0 MBFs
7.0 Cords 3.2 MBFs
4.6 Cords 5.5 MBFs
14.9
						  Cords 9.7 MBFs
45
						  Years
80
						  Years
Total
Grade 3
Site Index (less than 65) (Poor)
3.1 Cords .8
						  MBFs
15.4 Cords 3.7 MBFs
18.5 Cords 4.5 MBFs
Scribner rule. Schnur, G. Luther. UNITED STATES DEPARTMENT OF
				  AGRICULTURE Tech. Bul. No. 560. 1937. The Tax Commissioner may adopt a
				  different timber scale and revise yields as standards of timber utilization
				  change or as new information becomes available on timber yields of forest
				  stands.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Appendix 5

Current through Register Vol. XLI, No. 28, July 12, 2024
For Class II
				  Parcels:
Appraised Value Per Acre = [[Present worth of 1] x [(Future
				  value of Harvest Income) - (Future value of management costs)]] less discounted
				  property tax Class II rate.
For Class III & IV
				  Parcels:
Same formula except the discounted property tax rate for
				  Class III and Class IV properties is used.
Until the present natural resource and county computer
				  systems can be programmed to change appraisals based on tax classifications or
				  until a new computerized appraisal system can be put into effect, the property
				  tax discount shall be a blended rate including both Class II and Class III
				  rates.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01H - Value Of Timberland And Managed Timberland › Appendix 6

Current through Register Vol. XLI, No. 28, July 12, 2024
AV = (P1V1) + (P2V2) + (P3V3)
where
AV = Property Appraised Value
P1 = Total Acreage of Parcel in Soil Productivity Grade
				  1
P2 = Total Acreage of Parcel in Soil Productivity Grade
				  2
P3 = Total Acreage of Parcel in Soil Productivity Grade
				  3
V1 = Value of Soil Productivity Grade 1
V2 = Value of Soil Productivity Grade 2
V3 = Value of Soil Productivity Grade 3
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01I - Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax Purposes › Section 110-1I-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule clarifies and implements State law as it relates to the appraisal at
				market value of active and reserve coal properties.
1.2. Authority. -- W. Va. Code §§
									11-1A-11
				and
				11-1C-5(b).
1.3. Filing Date. -- April 11,
				2006.
1.4. Effective Date. -- May
				1, 2006.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01I - Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax Purposes › Section 110-1I-2 - Introduction

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Coal is one of
				the several estates in real property which may be owned either separately or in
				conjunction with other estates. If coal is owned as a separate estate, either
				absolute, as a leasehold, or in conjunction with other estates, West Virginia
				property tax law requires ownership to be listed, valued and taxed. Coal may be
				owned without being mined. Coal title may exist where no coal is actually
				present (barren), or where the coal is unmineable or mined-out. For valuation
				purposes this rule classifies coal property into the following categories:
				Active; Reserve; Unmineable; Mined-out; and Barren.