West Virginia Code
Chapter 11. Taxation
Article 1C. Fair and Equitable Property Valuation

§11-1C-1. Legislative Findings - (a) The Legislature hereby finds and declares that all property...

§11-1C-1a. Further Legislative Findings and Declarations; Effect of Declarations and Clarification of Chattel Interests in Real or Tangible Personal Property - (a) The Legislature hereby finds that: (1) The voters of...

§11-1C-1b. Phase-Out of Taxation of Intangible Personal Property - Notwithstanding anything in this code to the contrary, intangible personal...

§11-1C-2. Definitions - For the purposes of this article, the following words shall...

§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...

§11-1C-4. Commission Powers and Duties; Rulemaking - (a) On or before October 1, 1990, and thereafter as...

§11-1C-5. Tax Commissioner Powers and Duties - (a) In addition to the powers and duties of the...

§11-1C-5a. Rules - After January 1, 1996, all rules proposed or promulgated by...

§11-1C-6. Required Training for Assessors, Their Staffs and County Commissioners - (a) All county assessors and their appropriate staff members are...

§11-1C-7. Duties of County Assessors; Property to Be Appraised at Fair Market Value; Exceptions; Initial Equalization; Valuation Plan - (a) Except for property appraised by the State Tax Commissioner...

§11-1C-8. Additional Funding for Assessors' Offices; Maintenance Funding - (a) In order to finance the extra costs associated with...

§11-1C-9. Periodic Valuations - (a) After completion of the initial valuation required under section...

§11-1C-10. Valuation of Industrial Property and Natural Resources Property by Tax Commissioner; Penalties; Methods; Values Sent to Assessors - (a) As used in this section: (1) "Industrial property" means...

§11-1C-11. Managed Timberland; Findings, Purposes and Declaration of Legislative Intent; Implementation; Inspection and Determination of Qualification - (a) The Legislature finds and declares that the public welfare...

§11-1C-11a. Certification of Managed Timberland; Assessment of Property; Penalty for Failure to Comply - (a) Any person who owns timberland comprising ten or more...

§11-1C-11b. Valuation; Rulemaking; Aggrieved Person and Taxpayer Protests; Exhaustion of Remedies; Compliance Inspection; Notice of Revocation; Appeal; Effective Date - (a) The Tax Commissioner shall establish by legislative rule two...

§11-1C-11c. Valuation of Oil and Gas Drilling Rigs - Notwithstanding any provision of this code to the contrary and...

§11-1C-12. Board of Equalization and Review; Assessments; Board of Public Works - (a) As valuations of property in a county are completed...

§11-1C-13. Severability - If any provisions of this article or the application thereof...

§11-1C-14. Confidentiality and Disclosure of Return Information to Develop or Maintain a Mineral Mapping or Geographic Information System; Offenses; Penalties - (a) All information provided by or on behalf of a...