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West Virginia Code
Chapter 11
1A
Appraisal of Property.
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11-1A-1
Tax Commissioner to appraise property to ascertain value; relating reappraisal to specified base year; powers and duties of Tax Commissioner regarding statewide reappraisals.
11-1A-2
Base year for first reappraisal.
11-1A-3
Definitions.
11-1A-4
Identification of property to be appraised; persons required to make return.
11-1A-5
Property excepted from listing for appraisal.
11-1A-6
Supplemental information required to be filed.
11-1A-7
When valuations not certified.
11-1A-8
Ascertainment of assessed value as of July 1, 1983.
11-1A-9
Subsequent alterations in property; economic change.
11-1A-10
Valuation of farm property.
11-1A-11
Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft.
11-1A-12
Division of functions between the Tax Commissioner and assessor; local exceptions to value; revisions by Tax Commissioner; participation by assessor in hearings and appeals.
11-1A-13
Assurance of fair treatment.
11-1A-14
Release of results of statewide reappraisal; legislative rule regarding changes in quality or quantity of property; publication and certification of statewide reappraisal.
11-1A-15
Appraisal of property; lists to county officials.
11-1A-16
Administrative review of appraisal.
11-1A-17
Review of appraisal by the county commission sitting as an administrative appraisal review board.
11-1A-18
Review by circuit court on certiorari.
11-1A-19
Subsequent statewide reappraisals required.
11-1A-20
Cooperation of other agencies of state and local government.
11-1A-21
Electronic data processing system network for property tax administration.
11-1A-22
Phase-in, determination thereof, application and limitations.
11-1A-23
Confidentiality and disclosure of property tax returns and return information; offenses; penalties.
11-1A-24
Creation and use of appraisal manual.
11-1A-25
W. Va. Code § 11-1A-25
Repealed
11-1A-26
Appraisal of corporate property; reports to Tax Commissioner by corporations.
11-1A-27
W. Va. Code § 11-1A-27
Repealed
11-1A-28
Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses.
11-1A-29
Requirements for state employees and employees of designated agents; legislative findings; modification of existing contract for mass appraisal; exemption of certain appraisal employees of Tax Commissioner from civil service.
11-1A-29a
Duty of Tax Commissioner, assessors, sheriffs and county commissions in valuation of property.
11-1A-30
Severability.