West Virginia Code
Article 1C. Fair and Equitable Property Valuation
§11-1C-13. Severability

If any provisions of this article or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the article which can be given effect without the invalid provision or its application and to this end the provisions of this article are declared to be severable.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 1C. Fair and Equitable Property Valuation

§11-1C-1. Legislative Findings

§11-1C-1a. Further Legislative Findings and Declarations; Effect of Declarations and Clarification of Chattel Interests in Real or Tangible Personal Property

§11-1C-1b. Phase-Out of Taxation of Intangible Personal Property

§11-1C-2. Definitions

§11-1C-3. Property Valuation Training and Procedures Commission Generally; Appointment; Term of Office; Meetings; Compensation

§11-1C-4. Commission Powers and Duties; Rulemaking

§11-1C-5. Tax Commissioner Powers and Duties

§11-1C-5a. Rules

§11-1C-6. Required Training for Assessors, Their Staffs and County Commissioners

§11-1C-7. Duties of County Assessors; Property to Be Appraised at Fair Market Value; Exceptions; Initial Equalization; Valuation Plan

§11-1C-8. Additional Funding for Assessors' Offices; Maintenance Funding

§11-1C-9. Periodic Valuations

§11-1C-10. Valuation of Industrial Property and Natural Resources Property by Tax Commissioner; Penalties; Methods; Values Sent to Assessors

§11-1C-11. Managed Timberland; Findings, Purposes and Declaration of Legislative Intent; Implementation; Inspection and Determination of Qualification

§11-1C-11a. Certification of Managed Timberland; Assessment of Property; Penalty for Failure to Comply

§11-1C-11b. Valuation; Rulemaking; Aggrieved Person and Taxpayer Protests; Exhaustion of Remedies; Compliance Inspection; Notice of Revocation; Appeal; Effective Date

§11-1C-11c. Valuation of Oil and Gas Drilling Rigs

§11-1C-12. Board of Equalization and Review; Assessments; Board of Public Works

§11-1C-13. Severability

§11-1C-14. Confidentiality and Disclosure of Return Information to Develop or Maintain a Mineral Mapping or Geographic Information System; Offenses; Penalties