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West Virginia Code
Chapter 11
3
Assessments Generally.
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11-3-1
Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty.
11-3-1a
Magisterial districts as tax districts; legislative findings; terms defined.
11-3-1b
Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates.
11-3-2
Canvass by assessor; lists of property.
11-3-2a
Notice of increased assessment required for real property; exceptions to notice.
11-3-3
Who to furnish property list.
11-3-3a
Building or real property improvement notice; notice filed with assessors; when not required; penalties.
11-3-4
W. Va. Code § 11-3-4
Repealed
11-3-5
Correction of previous property books; entry of omitted property.
11-3-5a
Notification to assessor of changed use; independent action of director; penalties; effective date.
11-3-6
Statements of assessed valuations for municipalities and boards of education; extension of levies.
11-3-7
Fixtures and machinery.
11-3-7a
Chattel interests in real and tangible personal property.
11-3-8
Who deemed owner for purposes of taxation.
11-3-9
Property exempt from taxation.
11-3-10
Failure to list property, etc.; collection of penalties and forfeitures.
11-3-10a
W. Va. Code § 11-3-10a
Repealed
11-3-10b
Exemption of bank deposits and money from forfeitures and penalties.
11-3-11
Making or correction of list by assessor.
11-3-12
Assessment of corporate property; reports to assessors by corporations.
11-3-13
Entry of corporate property by assessor.
11-3-14
Assessment of stock, realty and tangible personal property of banks.
11-3-14a
Taxation of building and loan associations and federal savings and loan associations.
11-3-15
Assessment of capital used in trade or business by natural persons or unincorporated businesses.
11-3-15a
Assessment of property of limited liability companies.
11-3-15b
Notice of increase in assessed value of business personal property.
11-3-15c
Petition for assessor review of improper valuation of real property.
11-3-15d
Administrative review of tangible personal property valuation by assessor.
11-3-15e
Contents of petition based on income approach to value of real property.
11-3-15f
Rejection of petition; amended petition; appeal options.
11-3-15g
Meeting between assessor and petitioner.
11-3-15h
Ruling on petition.
11-3-15i
Petitioner’s right to appeal.
11-3-16
Totals of property books.
11-3-17
Assessment of property of assessor and deputies.
11-3-18
Tax assessment and collection when emergency exists.
11-3-19
Property books; time for completing; extension of levies; copies.
11-3-20
False entries in property books.
11-3-21
Violations where no penalty prescribed.
11-3-22
Expenses of assessors.
11-3-23
Alterations in property books.
11-3-23a
Informal review and resolution of classification, taxability and valuation issues.
11-3-24
Review and equalization by county commission.
11-3-24a
Protest of classification or taxability to assessor; appeal to Tax Commissioner, appeal to Office of Tax Appeals.
11-3-24b
Board of Assessment Appeals.
11-3-25
Relief in circuit court against erroneous assessment.
11-3-25a
Payment of taxes that become due while appeal is pending.
11-3-25b
Appeal to Office of Tax Appeals.
11-3-26
Contents and effect of order granting relief.
11-3-27
Relief in county commission from erroneous assessments.
11-3-28
Definitions.
11-3-29
Levies to be based only on values ascertained.
11-3-30
Exception.
11-3-31
Generally applied, and usual and customary practices and procedures utilized by assessors prior to July 2, 1982; limit of liability.
11-3-32
Effective date of amendments.
11-3-33
Rules.