The Tax Commissioner shall develop, or cause to be developed, appraisal manuals for all species of property, for use in making statewide reappraisals. These manuals shall be used by the Tax Commissioner, county assessors, county commissions, the board of public works and any property appraisal firm or firms employed to assist in making statewide reappraisals. These manuals shall, at a minimum: (1) Provide guidelines for determining the appraised value of all species of property that are consistent with this article; (2) establish work procedures; and (3) promote uniformity of approach to tasks. The Tax Commissioner and his designated agents shall consult with each of the county assessors in the preparation of all such manuals.
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