The assessor shall complete the assessment and make up the assessor's official copy of the land and personal property books in time to submit the same to the board of equalization and review not later than February 1 of the tax year. The assessor shall, as soon as practicable after the levy is laid, extend the levies on the land and personal property books, and shall forthwith make three copies of the land books and two copies of the personal property books with the levies extended. One of the copies of the land books shall be delivered to the sheriff not later than June 7; one copy shall be delivered to the clerk of the county commission not later than July 1; and one copy shall be sent to the State Auditor not later than July 1. One of the copies of the personal property books shall be delivered to the sheriff and one copy shall be delivered to the clerk of the county commission on or before the same date fixed above for the delivery of the land books. The copies shall be official records of the respective officers. The assessor may require the written receipt of each of the officers for the copy. Before delivering any of the copies the assessor shall make and subscribe the following oath at the foot of each of them:
I, ......................, assessor of the county of ......................................,do solemnly swear, (or affirm) that in making the foregoing assessment I have to the best of my knowledge and ability pursued the law prescribing the duties of assessors and that I have not been influenced in making the same by fear, favor or partiality; so help me, God.
......................................................................
Assessor.
The officer administering the foregoing oath shall append thereto a certificate in substantially the following form:
Subscribed and sworn to before me, a ..................... for the County of ..................... and State of West Virginia, by ..............., assessor for said county, this the ...... day of .........., 20 ......
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