Except as to hearing and deciding petitions for review by the several county commissions, it shall be the responsibility and duty of the Tax Commissioner to see to the proper and accurate valuation of all property subject to appraisal pursuant to this article or article one-b of this chapter, except for nonutility personal property. It is likewise the duty of the several county assessors, sheriffs and county commissions to assist the Tax Commissioner in his efforts to ascertain the true value of all such property and it is likewise their individual and collective duties to see to the proper and fair valuation of property within their respective counties. It shall be the responsibility and duty of each county assessor to see to the proper and accurate valuation of all nonutility personal property appraised pursuant to this article. The assessor shall review the initial appraisal of such personal property and shall make such adjustments as will render said appraisal equal and uniform. The Tax Commissioner shall provide such necessary guidelines and instructions, in accordance with chapter twenty-nine-a of this code to assessors as will ensure fair and uniform values of such property within each county and among all counties in this state. The Tax Commissioner shall review each assessor's work to ensure that such guidelines and instructions have been uniformly followed. Any changes in appraised values shall be entered into the computer network required by section twenty-one of this article, and notice of such change shall be mailed to the property owner. The failure of any such county official so to do or to carry out his or her duties with respect thereto shall constitute grounds for the removal from office of any such official.
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