The provisions of this article shall apply only to the appraisement of property subject to ad valorem taxation and which was required by law to be appraised pursuant to the mandate set forth in Article X, Section 1b of the Constitution of this state as amended in the year one thousand nine hundred eighty-two, and shall not apply to any appraisement or reappraisement of any such property in any county or counties of this state prior to the adoption of such amendment nor subsequent to the year one thousand nine hundred eighty-seven.
Structure West Virginia Code
Article 1B. Additional Review of Property Appraisals; Implementation
§11-1B-1. Legislative Findings and Intent
§11-1B-2. Application of Article
§11-1B-4. Appraisal of Property
§11-1B-5. Preparation of Property List by Tax Commissioner; Publication by Sheriff
§11-1B-6. Notice of Appraised Values of Real Property to Owner by Tax Commissioner; Content; Form
§11-1B-7. Additional Newspaper, Radio and Television Advertising Required
§11-1B-8. Review by County Commission; Petition Therefore; Hearing; Decision
§11-1B-11. The Right of Other Property Owners or Assessor to Petition for Review or Intervene
§11-1B-12. Time of Decision by County Commission
§11-1B-13. Duty of Assessor to Assist County Commission; Inventory of Flood Damaged Property
§11-1B-14. Review by Circuit Court on Certiorari
§11-1B-16. Reimbursement of Costs to Assessor and Sheriff
§11-1B-17. Report by County Commission Required; Reports to Legislature
§11-1B-18. Appraisal of Property; Date of Implementation; Assessor to Make Assessments