(a) All property as defined in section three of this article shall be appraised at its true and actual value as that term is defined in subdivision (i), section three, article one-a of this chapter.
(b) Any provision of article one-a of this chapter or of any other provision of law to the contrary notwithstanding, neither the appraisement nor the values ascertained thereby shall be used by the several county assessors, county commissions or the tax department for purposes of ad valorem tax assessments until after June 30, 1987 except in accordance with this article.
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