After January 1, 1996, all rules proposed or promulgated by the Tax Commissioner regarding the valuation of real or personal property within the state shall be subject to review by the legislative rule-making review committee as provided in section eleven, article three, chapter twenty-nine-a of this code, and no such rules relating to the valuation of real or personal property within the state shall be promulgated as emergency legislative rules pursuant to section fifteen, article three, chapter twenty-nine-a of this code.
Structure West Virginia Code
Article 1C. Fair and Equitable Property Valuation
§11-1C-1. Legislative Findings
§11-1C-1b. Phase-Out of Taxation of Intangible Personal Property
§11-1C-4. Commission Powers and Duties; Rulemaking
§11-1C-5. Tax Commissioner Powers and Duties
§11-1C-6. Required Training for Assessors, Their Staffs and County Commissioners
§11-1C-8. Additional Funding for Assessors' Offices; Maintenance Funding
§11-1C-11c. Valuation of Oil and Gas Drilling Rigs
§11-1C-12. Board of Equalization and Review; Assessments; Board of Public Works