reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-01 - Rules Of Procedure covering board And executive committee meetings Of The WV Municipal Bond Commission › Section 109-1-6 - Minutes Of Meetings

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Recorder. -- The executive secretary shall take the minutes of all Commission and executive committee meetings which shall be available to the public within a reasonable time after the meeting.
6.2. Contents of minutes. -- The minutes shall include at least the following information:
(a) The date, time and place of the meeting;
(b) The name of each member of the Commission present and absent;
(c) All motions, proposals, resolutions, orders, ordinances and measures proposed, the name of the person proposing the same and their disposition; and
(d) The results of all votes and, upon request of a member, the vote of each member, by name.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-01 - Rules Of Procedure covering board And executive committee meetings Of The WV Municipal Bond Commission › Section 109-1-7 - Agenda Of Meetings

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Procedure of meetings. -- At the time and place of a meeting duly called, upon the presence of a quorum, the chairman shall call the meeting to order. The Commission shall first hear, and approve or change, the minutes of the last meeting of the Commission. It shall then consider current matters of business before the Commission. At all regular meetings of the Commission, the executive secretary shall render a report on the Commission's activities, including all investment transactions that have transpired since the last meeting of the Commission. At the July annual meeting of the Commission, the executive secretary shall deliver the annual financial report of the Commission.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-01 - Rules Of Procedure covering board And executive committee meetings Of The WV Municipal Bond Commission › Section 109-1-8 - Executive Session

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Authority to meet. -- Under the provisions of section four, article nine-a, chapter six of the West Virginia Code, the full Commission or its executive committee, may meet in executive session during regular, special or emergency meeting, only upon a majority vote of its members in open meeting. Executive session shall mean any meeting or part of a meeting of the Commission which is closed to the public.
8.2. Purposes of executive sessions. -- In executive session the Commission may consider only the following:
(a) The appointment, employment, retirement, promotion, demotion, disciplining, resignation, discharge, dismissal or compensation of any public officer or employee or other personnel matters, or for the purpose of conducting a hearing on a complaint against a public officer or employee, unless such public officer or employee requests an open meeting; or
(b) The physical or mental health of any person, unless such a person requests an open meeting; or
(c) Any official investigation or matters relating to crime prevention or law enforcement; or
(d) The development of security personnel or devices; or
(e) Matters involving or affecting purchase, sale or lease of property, advance construction planning, the investment of public funds or other matters involving competition which, if made public, might adversely affect the financial or other interests of the state or any political subdivision.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-01 - Rules Of Procedure covering board And executive committee meetings Of The WV Municipal Bond Commission › Section 109-1-9 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Policy of the Commission. -- It shall be the policy of the Municipal Bond Commission that it shall so execute its calling, publicizing, conducting and reporting of its meetings as to ensure the public trust in the Commission and its operations.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-02 - Rules Covering Meetings of the WV Municipal Bond Commission › Section 109-2-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This procedural rule governs
				the calling, publicizing, conducting and recording of all regularly scheduled
				meetings and special meetings of the West Virginia Municipal Bond
				Commission.
1.2. Authority. -- W.
				Va. Code §
									13-3-6
1.3. Filing
				Date. -- August 21, 2019
1.4.
				Effective Date. -- October 1, 2019
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-02 - Rules Covering Meetings of the WV Municipal Bond Commission › Section 109-2-2 - Application And Enforcement

Current through Register Vol. XLI, No. 28, July 12, 2024
This procedural rule shall apply to the West Virginia
				  Municipal Bond Commission and all individuals desiring to attend or to address
				  the Commission. The enforcement of the rule is vested in the Chair of the
				  Commission.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-02 - Rules Covering Meetings of the WV Municipal Bond Commission › Section 109-2-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. "Chair" -- The Chair of the Commission
				is the State Tax Commissioner, pursuant to the provisions of W. Va. Code
				§
									13-3-3(a).
3.2. "Commission"
				-- The West Virginia Municipal Bond Commission, as established in W. Va. Code
				§
									13-3-1,
et seq.
3.3 "Meeting" -- Any convening of the
				Commission for which a quorum is required.
3.4 "Quorum" -- Three members of the
				Commission.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-02 - Rules Covering Meetings of the WV Municipal Bond Commission › Section 109-2-4 - Commission Membership And Organization

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Ex Officio members. The following shall serve as members of the Commission by
				virtue of their office:
4.1.1. The Auditor of
				the State of West Virginia;
4.1.2.
				The Treasurer of the State of West Virginia;
4.1.3. The State Tax Commissioner of the
				State of West Virginia.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-02 - Rules Covering Meetings of the WV Municipal Bond Commission › Section 109-2-6 - Minutes Of Meetings

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Recorder.
				-- The executive director, as secretary, shall take the minutes of all
				Commission and executive committee meetings, and the minutes shall be available
				to the public within a reasonable time after the meeting.
6.2. Contents of minutes. -- The minutes
				shall include at least the following information:
6.2.1. The date, time and place of the
				meeting;
6.2.2. The name of each
				member of the Commission present and absent;
6.2.3. All motions, proposals, resolutions,
				orders, ordinances and measures proposed, the name of the person proposing the
				same and their disposition; and
6.2.4. The results of all votes and, upon
				request of a member, the vote of each member, by name.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-02 - Rules Covering Meetings of the WV Municipal Bond Commission › Section 109-2-7 - Agenda Of Meetings

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Procedure
				of meetings. -- At the time and place of a meeting duly called, upon the
				presence of a quorum, the Chair shall call the meeting to order. The Commission
				shall first hear, and approve or change, the minutes of the last meeting of the
				Commission. It shall then consider current matters of business before the
				Commission. At all regular meetings of the Commission, the executive director
				shall render a report on the Commission's activities, including all investment
				transactions that have transpired since the last meeting of the Commission. At
				the annual meeting of the Commission, the executive director shall deliver the
				annual financial report of the Commission.
West Virginia Code of State Rules › Agency 109 - Municipal Bond Commission › Title 109 - PROCEDURAL RULES MUNICIPAL BOND COMMISSION › Series 109-02 - Rules Covering Meetings of the WV Municipal Bond Commission › Section 109-2-8 - Executive Session

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Authority
				to meet. -- Under the provisions of W. Va. Code §
									6-9A-4, the full
				Commission or its executive committee, may meet in executive session during
				regular, special or emergency meeting, only upon a majority affirmative vote of
				its members present in open meeting. Executive session shall mean any meeting
				or part of a meeting of the Commission which is closed to the public.
8.2. Purposes of executive sessions. -- In
				executive session the Commission may consider only the actions set forth in W.
				Va. Code §
									6-9A-4(b).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Section 110-1-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations clarify and implement state law as it relates to the
				appraisal at market value of certain species of real and personal property
				under W. Va. Code '11-1A-1
				et seq.
1.2. Authority. -- W. Va..
				Code ''11-1A-1(f) and 11-1A-11.
1.3. Filing Date. -- April 4, 1988.
1.4. Effective Date. -- April 4,
				1988.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Section 110-1-11 - Valuation Of Certain Classes Or Species Of Property

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. Background.
(a) By September 1, 1983, the Tax
				Commissioner was required to propose a legislative rule for submission to the
				Legislature in accordance with W. Va. Code '29A-3-1
				et seq., describing in detail the methods whereby the market value (appraised
				value) of all real and personal property except residential and farm surface
				real property, will be determined during the first statewide reappraisal. W.
				Va. Code '11-1A-11.
(b) This proposed rule was originally filed
				on September 1, 1983, and a public hearing was convened on October 5, 1983.
				Subsequent to the public hearing and comment period, this rule was amended and
				refiled in the State Register on November 18, 1983. A second public hearing was
				held on December 19, 1983. This proposed legislative rule was approved by the
				Tax Commissioner and filed in the State Register on January 5, 1984. This rule
				will not take effect until after an act of the Legislature is passed
				authorizing its promulgation.
(c)
				On March 10, 1984, the Legislature approved Com. Sub. for Senate Bill No. 425,
				making it effective from passage. That bill enacted West Virginia Code
				'64-2-11(1a)(11) authorizing the State Tax Commissioner to promulgate the
				proposed legislative rule filed in the State Register on January 5, 1984, after
				making certain amendments specified in West Virginia Code '64-2-11(1a)(11)
				(1984). Those amendments having been made, this legislative rule was again
				filed in the State Register on March 13, 1984. As provided in West Virginia
				Code '29A-3-13(b)
				(1983) they take effect on April 12, 1984.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Table 110-1A - Active Mining Property

Current through Register Vol. XLI, No. 28, July 12, 2024
Value Per Active Acre X Acres = Active Coal Real Property
				  Value
Reserve Property
Regional Per Acre Reserve Seam Reserve Real
Reserve Value X Acres X Factor = Property Value
$5 Per Acre X Deed Acres = Unmineable Coal Real Property
				  Value
Mined Out Property
$1 Per Acre X Deed Acres = Mined Out Coal Real Property
				  Value
Barren Property
$1 Per Acre X Deed Acres = Barren Coal Real Property
				  Value
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Table 110-1C - Working Interest

Current through Register Vol. XLI, No. 28, July 12, 2024
1. (Working Interest (Value of Oil Average Daily X
				  (Multiplier) = Producing Property) Productin)
Royalty Interest
1. (Royalty Interest (Value of Oil Average Daily X
				  (Multiplier) = Production) Production)
PLUS
2. (Excess Acreage Above 40 Acres X (Rate Per Acre) = (Value
				  of Excess Oil Acreage) Per Well)
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Table 110-1F - Working Interest

Current through Register Vol. XLI, No. 28, July 12, 2024
1. (Gross Receipts (Working Interest Less Royalties) X
				  (Multiplier) = Value of Natural Gas Production)
Royalty Interest
1. (Royalties) X (Multiplier) = (Royalty Interest Value of
				  Natural Gas Production)
PLUS
2. (Excess Acreage Above X (Rate Per Acre) = (Value of Excess
				  125 Acres Per Well) Gas Acreage)
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Table 110-1G - Variables

Current through Register Vol. XLI, No. 28, July 12, 2024
Annual Industry Production Rate = 6000 MCF
Working Interest = 7/8 of production
Royalty Interest = 1/8 of production
Average Industry Market Price = 2.60/MCF
Average Industry Operating Expenses = $3000
Average Industry Production Decline Rate = 7%
Capitalization Rate = 15%
Gross Income = Working interest production x $2.60
Net Income = Gross Income - Operating Expenses
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Table 110-1H - Working Interest

Current through Register Vol. XLI, No. 28, July 12, 2024
1. (Gross Receipts (Working Interest Loss Royalties) X
				  (Multipliers) = Value of Natural Gas Producing Property)
PLUS
2. (Value for Personal (Total Value of Property Used in X (#
				  of Wells) = Personal property Natural Gas Production) Used in Natural Gas
				  Production)
Royalty Interest
(Royalties) X (Multiplier) = (Royalty Interest Value of
				  Natural Gas Producing Property)
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Table 110-1I

Current through Register Vol. XLI, No. 28, July 12, 2024
Appraised Value = Total Yield per acre x stumpage price -
				  Management
Per Acre 80 Years Cost Per Acre
Capitalization Rate
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes › Table 110-1J - Active Mining Property

Current through Register Vol. XLI, No. 28, July 12, 2024
Value per Active Acre X Active Acres = Active Natural
				  Resource
Real Property Value
Reserve Property
Per Acre Reserve Reserve Real
Reserve Value X Acres = Property Value
Unmineable Property
$1 per Acre X Unmineable Acres = Unmineable Real
Property Value
Mined Out/Barren Property
$1 per Acre X Mined Out/ Barren Acres = Mined
				  Out/Barren
Real Property Value
TABLES 110-1B, 110-1D, 110-1E, APPENDIX A AND B MAY BE
				  OBTAINED FROM THE SECRETARY OF STATE'S
				  OFFICE
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01A - Valuation Of Farmland And Structures Situated Thereon For Ad Valorem Property Tax Purposes › Section 110-1A-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1 Scope. -- These
				regulations clarify and implement state law relating to the appraisal of
				farmland and structures situated thereon. Because these regulations provide
				context modifications of relevant parts of 110 C.S.R 1 and such regulations
				with context changes were adopted by the Tax Commissioner, W. Va. Code §
									11-1C-10(e),
				W. Va. Code §1 1-1C-5(b) eliminates the requirement that this filing be
				subject to the proceeding requirements of W. Va. Code §
									29A-3-1
et seq
.
1.2.
				Authority. -- W. Va. Code §
									11-1C-5(b).
1.3. Filing Date. -- August 27,
				2021
1.4. Effective Date. --
				September 27, 2021
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01A - Valuation Of Farmland And Structures Situated Thereon For Ad Valorem Property Tax Purposes › Appendix 2

Current through Register Vol. XLI, No. 28, July 12, 2024
TIMETABLE FOR FILING APPLICATION AND APPEALS
The following timetable shows the final dates for filing the
				  farm use application, for filing appeals and for the issuance of administrative
				  decisions at each step of the application and appeal procedure.
September 1st The taxpayer's farm use application must be
				  filed after June 30th and on or before September 1st of the calendar year for
				  determinations applicable to the next tax year. See Section 10.8.1 of these
				  regulations.
October 1st The assessor must grant or deny the application
				  and notify the applicant of such action within thirty (30) days of receipt of
				  the application. See Section 10.8.2 of these regulations.
October 31st The applicant may appeal the assessor's decision
				  to the Tax Commissioner within thirty (30) days of notification thereof. See
				  Section 10.8.3 of these regulations.
January 1st The Tax Commissioner must rule on the applicant's
				  appeal on or before January 1st. See Section 10.8.3 of these regulations. An
				  adverse decision of the Tax Commissioner may be appealed to the circuit court
				  under W. Va. Code §
									11-3-25.
February 15th If the Tax Commissioner rules in favor of the
				  applicant, finding that the property in controversy is a "farm" or "farms"
				  within the meaning of W. Va. Code §
									11-1a-3(i)
				  and these regulations, the taxpayer may then petition the county commission
				  under the review and equalization provisions of W. Va. Code §
									11-3-24
				  for farmland valuation. The county commission must meet not later than February
				  1st for the purpose of equalization and review, and may not adjourn sine the
				  before February 15th. See W. Va. Code §
									11-3-24.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01B - Listing Of Interests In Natural Resources For Purposes Of 1st Statewide Reappraisal › Section 110-1B-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These Emergency legislative regulations provide for the listing of interests in
				natural resources located under the surface, such listing to be on the return
				issued by the Tax Commissioner, and establishing penalties for those persons
				who fail to file the required return by April 15, 1985.
1.2. Authority. '-- 'W. Va. Code
				'11-1A-1(f)
				and
				29A-3-15(d)
1.3. Filing Date. -- May 13, 1987
1.4. Effective Date. -- June 12,
				1987
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01B - Listing Of Interests In Natural Resources For Purposes Of 1st Statewide Reappraisal › Section 110-1B-2 - Identification Of Property To Be Appraised; Persons Required To Make Returns

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. General. --
				The form designed or designated and provided by the Tax Commissioner shall be
				utilized for the orderly listing of all freehold interests in subsurface
				natural resources in West Virginia for the purpose of the first statewide
				reappraisal.
2.2. Definitions. --
				For the purpose of article 1A, chapter 11 of the West Virginia Code, the
				following terms shall have the meaning ascribed herein unless the context in
				which the term is used clearly requires another meaning.
2.2.1. "Person" means and includes
				individuals as well as corporations, societies, associations and partnerships.
				See West Virginia Code '2-2-10(i) (1973) defining generally terms used in the
				West Virginia Code.
2.2.2.
				"Subsurface Natural Resources" means both known deposits of coal, oil, natural
				gas and minor minerals located below the surface of the earth and those
				deposits for which mining and/or drilling permits have been obtained.
2.2.3. "Tax Commissioner" is the State Tax
				Commissioner of West Virginia or his designate, 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 110-01B - Listing Of Interests In Natural Resources For Purposes Of 1st Statewide Reappraisal › Section 110-1B-3 - Failure To List Property, Etc.; Collection Of Penalties And Forfeitures

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. In general. --
				Any person whose duty it is to list any freehold interest in subsurface natural
				resources for the purpose of appraisal shall forfeit not less than twenty-five
				dollars ($25.00) nor more than one hundred dollars ($100.00) if such person
				shall have:
3.1.1. Refused to furnish a
				proper list,
3.1.2. Refused to list
				within the time required by law and within thirty (30) days after written
				demand therefore,
3.1.3. Refused to
				answer any question asked by the assessor or the tax commissioner,
3.1.4. Answered falsely any question asked by
				the assessor or the tax commissioner, or
3.1.5. Refused to deliver any other statement
				required by law.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01C - Guidelines For Assessors To Assure Fair And Uniform NonUtility Personal Property Values › Section 110-1C-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations relate to W. Va. Code '11-1A-29a
				and provide guidelines to the several county assessors so as to ensure fair and
				uniform values of nonutility personal property within each county and among all
				counties in this State.
1.2.
				Authority. -- WV Code '11-1A-29a and 29A-3-15(d)
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 110-01C - Guidelines For Assessors To Assure Fair And Uniform NonUtility Personal Property Values › Section 110-1C-3 - Assessor's Activities

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
				Responsibilities Of The Assessor. -- It is the duty of the several county
				assessors, sheriffs, county commissions, and Tax Commissioner, to expend the
				maximum efforts to assist in ascertaining the true and actual value of all
				nonutility personal property as of the base year of 1983.
3.1.1. It also is their individual and
				collective duty to see to proper and fair valuation of property within their
				respective counties in order to accomplish the objective of equal and uniform
				valuation for property tax purposes.
3.1.2. It is the responsibility and duty of
				each county assessor to see to the proper and accurate valuation of all
				nonutility personal property appraised pursuant to West Virginia Code '11-1A-1
				et seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01C - Guidelines For Assessors To Assure Fair And Uniform NonUtility Personal Property Values › Section 110-1C-4 - Tax Commissioner Activities

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Responsibilities Of The Tax
				Commissioner.
4.1.1. The Tax Commissioner
				shall review each assessor's work to ensure that guidelines and instructions
				developed by the Tax Commissioner were uniformly followed.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01C - Guidelines For Assessors To Assure Fair And Uniform NonUtility Personal Property Values › Section 110-1C-5 - Rights To A Hearing

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Who
				Has A Right To A Hearing. -- The taxpayer, Tax Commissioner and protestor may
				each appeal the assessor's decision on the value of personal property pursuant
				to the procedures provided in W. Va. Code '11-1A-1
				et seq. and '11-1B-1 et seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-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 appealed.
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.
				-- June 12, 1987
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in this section, unless the context clearly requires
				  a different meaning.
2.1. "Assessed
				Value" of any item of property is its assessed value after the certification of
				the first statewide reappraisal and shall be sixty percent (60%) of the market
				value of such item of property regardless of its class or species, except as
				hereinafter specifically provided in this section.
2.2. "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.
2.3. "Value," "Market Value" and "True and
				Actual Value" shall have the same meaning and shall mean the price at or for
				which a particular parcel or species of property would sell if it were sold to
				a willing buyer by a willing seller in an arms length transaction without
				either the buyer or the seller being under any compulsion to buy or sell:
Provided,
That in determining value, primary consideration shall
				be given to the trends of price paid for like or similar property in the area
				or locality wherein such property is situate over a period of not less than
				three (3) or more than eight (8) years next preceding the base year and in the
				case of a farm or farms shall be determined assuming such land is being used
				for farming purposes. In addition, the commissioner may, for purposes of
				appraisement of any tract or parcel of real property, or chattels, real or
				other species of property, real or personal, take into account one (1) or more
				of the following factors:
(1) The location of
				such property;
(2) its site
				characteristics;
(3) the ease of
				alienation thereof, considering the state of its title, the number of owners
				thereof, and the extent to which the same may be subject of either dominant or
				servient easements;
(4) the
				quantity of size of the property and the impact which its sale may have upon
				surrounding properties;
(5) if
				purchased within the previous eight (8) years, the purchase price thereof and
				the date of each such purchase;
(6) recent sale of, or other transactions
				involving, comparable property within the next preceding eight (8) years;
(7) the value of such property to
				its owner;
(8) the condition of
				such property;
(9) the income, if
				any, which the property actually produces and has produced within the next
				preceding eight (8) years; and
(10) and commonly accepted method of
				ascertaining the market value of any such property, including techniques and
				methods peculiar to any particular species of property if such technique or
				method is used uniformly and applied to all property of like species.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-3 - Mailing Notice Of Valuation

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Delivery of appraised property lists. --
				As the Tax Commissioner completes the appraisal of property within each county,
				he shall delivery to the respective county assessor, the county commission and
				the county sheriff lists of real and personal property so appraised, the name
				of the owner(s) of the property and the valuation determined for each such
				property account.
3.2. Appraisal
				completion notice publication. -- Upon receipt of those lists, the assessor
				shall immediately cause to be published a Class I-O legal advertisement, such
				publication to be in accordance with West Virginia Code '59-3-2(b). The notice
				so published shall advise:
a. That the
				appraisal of all property, real and personal, within the county is or has been
				completed;
b. That the results of
				the appraisal are available in the office of the sheriff of the county wherein
				the property is located;
c. That
				the results may be examined by any person who may be so interested.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-4 - Information Provided By The Tax Commissioner

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. What information provided. -- Upon
				receipt of a timely mailed letter of intent to challenge the notice of
				valuation, the Tax Commissioner shall provide to the assessor and the person
				who mailed the letter of intent a written statement of the information relied
				upon in making the appraisal.
4.2.
				Timeliness of information. -- The information provided by the Tax Commissioner
				shall be provided to the taxpayer/owner within thirty-five (35) days of the
				date of the notice of valuation.
4.3. Information available to assessor. --
				The information required by subsection 4.1 of this section to be made available
				to the Assessor shall be made available through the on-line computer network
				required by West Virginia Code '11-1A-21.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-5 - Request For Review Of Property Valuation

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Who may request Tax Commissioner review.
				-- The person who requested from the Tax Commissioner the written statement
				containing the information relied upon in making the appraisal and who
				continues to be dissatisfied with the valuation may request the Tax
				Commissioner to review the valuation of the property.
5.2. Timeliness of request for review. --
				This request for review must be in writing and it must be mailed within
				twenty-one (21) days after the date of the written statement provided by the
				Tax Commissioner and which is the statement provided in accordance with the
				immediately preceding section 16.4.
5.3. Reason for request for review. -- The
				request must state fully the reasons for the request and it must be supported
				by evidence sufficient to enable the Tax Commissioner to make a
				redetermination.
5.4. Form for
				request for review. -- The request for the Tax Commissioner to review the
				property valuation shall be on the form provided by the Tax Commissioner, such
				form being a removable coupon-like section which is a part of the written
				statement containing the information relied upon in making the appraisal.
				Completion of this coupon shall be deemed to be in compliance with the
				requirements of subsection 5.3 of this section.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-6 - Tax Commissioner Review Of Valuation

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Determinations made by Tax Commissioner.
				-- The Tax Commissioner shall make the following determinations upon receiving
				a timely mailed request for review of a property valuation:
a. Whether the process of making the
				appraisal was reasonable under the circumstances, and
b. Whether the amount of the valuation of the
				appraised property was appropriate under the circumstances.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-7 - Correction Of Error Or Mistake

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Tax Commissioner's authority. -- The Tax
				Commissioner may correct incorrect appraised valuations with or without a
				request from the property owner if he concludes they are incorrect 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.
7.2. Timeliness of
				correction by Tax Commissioner. -- The Tax Commissioner may only correct such
				an error or mistake prior to making the determination requested in the
				immediately preceding section 16.6.
7.3. Notification of correction by Tax
				Commissioner. -- Immediately subsequent to making such correction, the Tax
				Commissioner shall give written notice of his action to the taxpayer, the
				appropriate assessor, the county commission and the sheriff, all being the
				officials to whom the appraised value being corrected was originally sent.
				Revised appraisal lists, by county, shall be sufficient to notify the assessor,
				the sheriff and the county commission of such correction.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-8 - Reimbursement Of Expenses

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1.
				Which expenses may be reimbursed. -- The Tax Commissioner shall reimburse the
				assessor for the postage expended to mail the notices required by West Virginia
				Code '11-1A-16(a) and section 16.3 of this regulation.
8.2. Forms provided by Tax Commissioner. --
				Such forms and notices as may be required by the assessor shall have been
				furnished by the Tax Commissioner. In determining the appropriate forms and
				notices, the Tax Commissioner shall take into consideration the following:
(1) Methodology involved in the entire
				hearing and appeal process;
(2)
				the format and procedures necessarily involved in the generation of information
				by the Electronic Data Processing System Network required by West Virginia Code
				'11-1A-22;
(3) the offices which
				receive notification of any challenge to property valuations;
(4) the parties who may protest a reappraisal
				under the authority of West Virginia Code '11-1A-17(c);
(5) the parties who may intervene in a
				hearing provided by West Virginia Code '11-1A-17;
(6) the necessity for the Tax Commissioner to
				provide appropriate witnesses for hearings; and
(7) the official who will defend the State's
				interest in the property valuation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01D - Review By circuit court On certiorari › Section 110-1D-9 - Property Returnable To The Tax Commissioner

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Tax Commissioner's duties. -- The Tax
				Commissioner shall perform the duties imposed upon the assessor by West
				Virginia Code '11-1A-16 when the property is returned or is returnable to the
				Tax Commissioner.
9.2. Where
				appraisal review shall be heard. -- For such property, the notice shall include
				a statement as to the county in which a review of the appraisal shall be heard.
a. The Tax Commissioner shall specify the
				county in which he determines that a larger share of the property appraised is
				or usually is situate and his determination shall be final.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01E - Review of Appraisals by the County Commission Sitting as an Administrative Appraisal Review Board › Section 110-1E-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These legislative regulations provide the procedures whereby property
				reappraisals resulting from the statewide reappraisal may be appealed to the
				county commission sitting as an Administrative Appraisal Review
				Board.
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. -- June 12,
				1987
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01E - Review of Appraisals by the County Commission Sitting as an Administrative Appraisal Review Board › Section 110-1E-3 - Petition For Hearing Of Record

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Who may petition. -- The owner(s)of the
				property, the person(s) in whose name the property is assessed or the person(s)
				liable for the taxes assessed against the property may petition for a hearing
				of record before the county commission of the county in which is situated the
				larger portion of the appraised property which is liable to assessment for ad
				valorem property taxation, and the county commission shall sit as an
				Administrative Appraisal Review Board. Such petition shall be on the form
				provided for that purpose by the State Tax Department to the county
				commission.
3.2. Timeliness of
				petition. -- The petition requesting such hearing shall be submitted within
				thirty (30) days after the earlier of:
a. The
				day the Tax Commissioner notifies the owner(s) or the person(s) liable for the
				taxes assessed of his determination as authorized and described in West
				Virginia Code § 11-1A-16.4, or
b. The twenty-first (21) day after making the
				request for the Tax Commissioner to review the valuation, such review process
				being described in West Virginia Code § 11-1A-16(c).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01E - Review of Appraisals by the County Commission Sitting as an Administrative Appraisal Review Board › Section 110-1E-4 - Hearing Of Record

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				County commission duties and responsibilities. -- The county commission when
				hearing the petition shall sit as an Administrative Appraisal Review Board.
a. It shall hear such testimony, under oath,
				as the petitioner, the Tax Commissioner and other witnesses may offer, and the
				hearing shall not be subject to the West Virginia Rules of Evidence.
b. It shall make a true record of the
				testimony presented, such record being by nonstenographic electronic recording
				suitable to assure that the recorded testimony is true and accurate.
c. It shall assure that any and all other
				evidence presented is preserved.
d.
				Subsequent to evaluating any and all evidence presented, the county commission
				shall make a factual determination as to whether the amount of value fixed by
				the appraisal of the property is correct under the circumstances. There is a
				rebuttable presumption the appraised value is correct.
1. If the appraisal is found to be correct,
				the county commission shall enter an order approving the appraised value and
				adopting by reference the determinations and reasons made by the Tax
				Commissioner in his review which was conducted under the authority of West
				Virginia Code § 11-1A-16(d).
2. If the appraised value is found to be
				incorrect and if sufficient evidence was presented to permit correction of the
				appraised value, the county commission shall correct the appraisal and fix the
				value of the appraised property.
3.
				If the county commission finds there is insufficient evidence to determine the
				correct value, it shall direct the parties to develop and present additional
				evidence, and for this purpose it may continue the hearing until there is
				sufficient evidence to fix the correct value. In this context, parties shall
				include the owner, the Tax Commissioner, a protestor or an
				intervenor.
4. The county
				commission upon making the determination as to the correct value of the
				property appraised, such determination being in accordance with the immediately
				preceding subsections 4.2 and 4.3, shall enter an order and shall inform all of
				the parties in writing of its determination. The decision, with the reasons
				deemed appropriate by the county commission, shall be on the pre-numbered form
				provided for that purpose by the State Tax Department to the county
				commission.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01E - Review of Appraisals by the County Commission Sitting as an Administrative Appraisal Review Board › Section 110-1E-5 - Protest

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Who may
				protest. -- Any person who is a taxpayer of ad valorem property tax in any West
				Virginia county may for good cause alleged and shown protest an appraisal of
				property appraised under West Virginia Code §
									11-1A-1 et
				seq.
5.2. Manner of protest. --
				When desiring to protest a reappraisal, such person shall petition for a
				hearing before the administrative appraisal review board in the same manner as
				an owner would petition under the authority of West Virginia Code §
				11-1A-17(a), and such protestor shall utilize the form provided by the county
				commission for this purpose.
5.3.
				Timeliness of protest. -- The petition for protest must be filed with the
				county commission within forty-five (45) days after publication as a Class I-O
				legal advertisement of the notice required in West Virginia Code §
				11-1A-16(a).
5.4. New protest
				filing period. -- A new forty-five (45) day protest filing period shall
				commence on the date of a subsequent notice given in accordance with West
				Virginia Code § 11-1A-16(d), the purpose of such notice being to correct a
				clerical error or a mistake occasioned by an unintentional or inadvertent act.
				This new protest filing period shall apply only to that property the value of
				which was changed in such subsequent notice.
5.5. Protest hearing procedure. -- The
				hearing of a protest shall be governed by the same procedure as described in
				West Virginia Code § 11-1A-17(b).
5.6. Who may not protest. -- The property
				owner(s) or the person(s) in whose name(s) the property is assessed may not
				protest the reappraised value of his or their own property.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-01E - Review of Appraisals by the County Commission Sitting as an Administrative Appraisal Review Board › Section 110-1E-6 - Intervening

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Who may
				intervene. -- Upon a showing of good cause, any person who is a taxpayer of ad
				valorem taxes in any West Virginia county and upon completion of the form
				provided by the county commission for this purpose may be permitted to
				intervene in the hearing provided in West Virginia Code §
				11-1A-17.
6.2. Who authorizes
				intervention. -- The issue of whether a person shall be allowed to intervene
				shall be determined by the county commission, and notification of its decision
				either allowing or denying intervention shall be provided to the person
				requesting permission to intervene and to all other parties.
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-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations provide guidelines for the additional review of property
				appraisals completed during the first statewide reappraisal as provided in W.
				Va. Code '11-1B-1
				et. seq., such review being based upon an application which must be filed no
				later than September 2, 1986 by taxpayers of ad valorem property taxes and with
				the respective county commission which must complete all hearings and render
				all determinations by December 1, 1986.
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.