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West Virginia Code
Chapter 11
1C
Fair and Equitable Property Valuation.
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11-1C-1
Legislative findings.
11-1C-1a
Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property.
11-1C-1b
Phase-out of taxation of intangible personal property.
11-1C-2
Definitions.
11-1C-3
Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation.
11-1C-4
Commission powers and duties; rulemaking.
11-1C-5
Tax Commissioner powers and duties.
11-1C-5a
Rules.
11-1C-5b
W. Va. Code § 11-1C-5b
Repealed
11-1C-6
Required training for assessors, their staffs and county commissioners.
11-1C-7
Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.
11-1C-8
Additional funding for assessors' offices; maintenance funding.
11-1C-9
Periodic valuations.
11-1C-10
Valuation of industrial property and natural resources property by Tax Commissioner; managed timberland; rulemaking authority; penalties; methods; values sent to assessors.
11-1C-11
Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification; creation of online application renewal form; rulemaking authority.
11-1C-11a
Certification of managed timberland; assessment of property; penalty for failure to comply.
11-1C-11b
Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date.
11-1C-11c
Valuation of oil and gas drilling rigs.
11-1C-12
Board of equalization and review; assessments; board of public works.
11-1C-13
Severability.
11-1C-14
Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties.