West Virginia Code
Article 1A. Appraisal of Property
§11-1A-30. Severability

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