West Virginia Code
Article 1C. Fair and Equitable Property Valuation
§11-1C-3. Property Valuation Training and Procedures Commission Generally; Appointment; Term of Office; Meetings; Compensation

(a) There is hereby created, under the Department of Tax and Revenue, a property valuation training and procedures commission which consists of the State Tax Commissioner, or a designee, who shall serve as chairperson of the commission, three county assessors, five citizens of the state, one of which shall be a certified appraiser, and two county commissioners. The assessors, five citizen members and two county commissioners shall be appointed by the Governor with the advice and consent of the Senate. For each assessor to be appointed, the West Virginia assessors association shall nominate three assessors, no more than two of whom shall belong to the same political party, and shall submit such list of nominees to the Governor. For each of the two county commissioners to be appointed, the county commissioner's association of West Virginia shall nominate three commissioners, no more than two of whom shall belong to the same political party, and shall submit such list of nominees to the Governor. Except for the Tax Commissioner, there may not be more than one member from any one county. No more than seven members of the commission shall belong to the same political party: Provided, That any member of the commission who is a direct party to any dispute before the board shall excuse himself or herself from any consideration or vote regarding the dispute. By November 1, 1990, the Governor shall appoint the fifth citizen member, who shall serve a two-year term.
(b) All members, except the Tax Commissioner, shall serve for four-year terms: Provided, That of the members initially appointed, two assessors, one county commission member and two citizens shall serve two-year terms, and one assessor, one county commissioner member and three citizen members shall serve four-year terms. Any assessor member and county commissioner member ceases to be a member immediately upon leaving the office of assessor or county commissioner. Members shall remain members of the commission until their successors have been appointed. In case of a vacancy occurring prior to the end of the term of a member, a replacement shall be appointed within thirty days in the same manner as the member was appointed and shall serve until the end of the term of the member so replaced.
(c) The Tax Commissioner shall call the first meeting of the commission within thirty days of the appointment of the assessor, county commissioner and citizen members. Subsequently, meetings shall be at the call of the chairperson or at the written request of any four members, except that the commission shall meet at least twice annually. Assessor members, county commissioner members and the Tax Commissioner shall serve without compensation, and citizen members shall receive $50 per day for each day of actual service rendered. All members shall be reimbursed for all reasonable and necessary expenses actually incurred in the performance of their duties as members of the commission.
(d) The commission shall be funded by an appropriation by the Legislature through a separate line item appropriated to the State Tax Commissioner.

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