West Virginia Code
Article 1A. Appraisal of Property
§11-1A-18. Review by Circuit Court on Certiorari

Within thirty days after the day the county court notifies the parties of a final determination of value made pursuant to section seventeen of this article, the 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 instituted in accordance with the provisions of article three, chapter fifty-three of this code. For purposes of this article, the recorded testimony of the hearing, when certified by the county commission, may be used by the circuit court as the transcript of testimony.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 1A. Appraisal of Property

§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 Indu...

§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-26. Appraisal of Corporate Property; Reports to Tax Commissioner by Corporations

§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