After the first statewide reappraisal, to be completed on or before March 31, 1985, the commissioner shall require that periodic reviews of property valuation shall take place so as to ensure that all property is valued at market value as set forth herein at all times: Provided, That statewide reappraisals of property shall take place at least every ten years after 1985.
Structure West Virginia Code
Article 1A. Appraisal of Property
§11-1A-2. Base Year for First Reappraisal
§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-13. Assurance of Fair Treatment
§11-1A-15. Appraisal of Property; Lists to County Officials
§11-1A-16. Administrative Review of Appraisal
§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-24. Creation and Use of Appraisal Manual
§11-1A-26. Appraisal of Corporate Property; Reports to Tax Commissioner by Corporations