(a) In all cases the assessor shall consider the petition and shall rule on each petition filed pursuant to 11-3-15c, 11-3-15d, or 11-3-15e of this code by February 10 of the assessment year. Written notice shall be served by regular mail on the person who filed the petition.
(b) In considering a petition filed pursuant to 11-3-15c, 11-3-15d, or 11-3-15e of this code, the assessor shall consider the valuation fixed by the assessor on other similar property that is similarly situated.
(c) The consideration of a petition for review with the assessor is to be an informal process. Formal rules of evidence shall not be required; the assessor may consider all evidence presented and may give each item the weight, in his or her opinion, it commands.
(d) The standard of proof which a taxpayer must meet to defend his or her opinion of the true and actual value of the subject property during reviews by the assessor shall be no greater than a simple preponderance of the evidence standard.
Structure West Virginia Code
Article 3. Assessments Generally
§11-3-1a. Magisterial Districts as Tax Districts; Legislative Findings; Terms Defined
§11-3-2. Canvass by Assessor; Lists of Property
§11-3-2a. Notice of Increased Assessment Required for Real Property; Exceptions to Notice
§11-3-3. Who to Furnish Property List
§11-3-5. Correction of Previous Property Books; Entry of Omitted Property
§11-3-7. Fixtures and Machinery
§11-3-7a. Chattel Interests in Real and Tangible Personal Property
§11-3-8. Who Deemed Owner for Purposes of Taxation
§11-3-9. Property Exempt From Taxation
§11-3-10. Failure to List Property, etc.; Collection of Penalties and Forfeitures
§11-3-10b. Exemption of Bank Deposits and Money From Forfeitures and Penalties
§11-3-11. Making or Correction of List by Assessor
§11-3-12. Assessment of Corporate Property; Reports to Assessors by Corporations
§11-3-13. Entry of Corporate Property by Assessor
§11-3-14. Assessment of Stock, Realty and Tangible Personal Property of Banks
§11-3-14a. Taxation of Building and Loan Associations and Federal Savings and Loan Associations
§11-3-15a. Assessment of Property of Limited Liability Companies
§11-3-15b. Notice of Increase in Assessed Value of Business Personal Property
§11-3-15c. Petition for Assessor Review of Improper Valuation of Real Property
§11-3-15d. Administrative Review of Tangible Personal Property Valuation by Assessor
§11-3-15e. Contents of Petition Based on Income Approach to Value of Real Property
§11-3-15f. Rejection of Petition; Amended Petition; Appeal Options
§11-3-15g. Meeting Between Assessor and Petitioner
§11-3-15i. Petitioner S Right to Appeal
§11-3-16. Totals of Property Books
§11-3-17. Assessment of Property of Assessor and Deputies
§11-3-18. Tax Assessment and Collection When Emergency Exists
§11-3-19. Property Books; Time for Completing; Extension of Levies; Copies
§11-3-20. False Entries in Property Books
§11-3-21. Violations Where No Penalty Prescribed
§11-3-22. Expenses of Assessors
§11-3-23. Alterations in Property Books
§11-3-23a. Informal Review and Resolution of Classification, Taxability and Valuation Issues
§11-3-24. Review and Equalization by County Commission
§11-3-24b. Board of Assessment Appeals
§11-3-25. Relief in Circuit Court Against Erroneous Assessment
§11-3-25a. Payment of Taxes That Become Due While Appeal Is Pending
§11-3-26. Contents and Effect of Order Granting Relief
§11-3-27. Relief in County Commission From Erroneous Assessments
§11-3-29. Levies to Be Based Only on Values Ascertained