Browse West Virginia
Read the original sections, or search by topic.
- W. Va. Code § 11-1-4a · Powers of Tax Commissioner as to tax and revenue statistics.
- W. Va. Code § 11-1-5 · Misconduct or negligence of officers.
- W. Va. Code § 11-1-6 · Forms and instructions for assessors.
- W. Va. Code § 11-1-7 · Assistance to commissioner by prosecuting attorney.
- W. Va. Code § 11-1-8 · §11-1-8.
- W. Va. Code § 11-1-9 · Holders of short-term permits and licenses to sell; rulemaking.
- W. Va. Code § 11-1A-1 · Tax Commissioner to appraise property to ascertain value; relating reappraisal to specified base year; powers and duties of Tax Commissioner regarding statewide reappraisals.
- W. Va. Code § 11-1A-2 · Base year for first reappraisal.
- W. Va. Code § 11-1A-3 · Definitions.
- W. Va. Code § 11-1A-4 · Identification of property to be appraised; persons required to make return.
- W. Va. Code § 11-1A-5 · Property excepted from listing for appraisal.
- W. Va. Code § 11-1A-6 · Supplemental information required to be filed.
- W. Va. Code § 11-1A-7 · When valuations not certified.
- W. Va. Code § 11-1A-8 · Ascertainment of assessed value as of July 1, 1983.
- W. Va. Code § 11-1A-9 · Subsequent alterations in property; economic change.
- W. Va. Code § 11-1A-10 · Valuation of farm property.
- W. Va. Code § 11-1A-11 · Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft.
- W. Va. Code § 11-1A-12 · Division of functions between the Tax Commissioner and assessor; local exceptions to value; revisions by Tax Commissioner; participation by assessor in hearings and appeals.
- W. Va. Code § 11-1A-13 · Assurance of fair treatment.
- W. Va. Code § 11-1A-14 · Release of results of statewide reappraisal; legislative rule regarding changes in quality or quantity of property; publication and certification of statewide reappraisal.
- W. Va. Code § 11-1A-15 · Appraisal of property; lists to county officials.
- W. Va. Code § 11-1A-16 · Administrative review of appraisal.
- W. Va. Code § 11-1A-17 · Review of appraisal by the county commission sitting as an administrative appraisal review board.
- W. Va. Code § 11-1A-18 · Review by circuit court on certiorari.
- W. Va. Code § 11-1A-19 · Subsequent statewide reappraisals required.
- W. Va. Code § 11-1A-20 · Cooperation of other agencies of state and local government.
- W. Va. Code § 11-1A-21 · Electronic data processing system network for property tax administration.
- W. Va. Code § 11-1A-22 · Phase-in, determination thereof, application and limitations.
- W. Va. Code § 11-1A-23 · Confidentiality and disclosure of property tax returns and return information; offenses; penalties.
- W. Va. Code § 11-1A-24 · Creation and use of appraisal manual.
- W. Va. Code § 11-1A-25 · §11-1A-25.
- W. Va. Code § 11-1A-26 · Appraisal of corporate property; reports to Tax Commissioner by corporations.
- W. Va. Code § 11-1A-27 · §11-1A-27.
- W. Va. Code § 11-1A-28 · Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses.
- W. Va. Code § 11-1A-29 · Requirements for state employees and employees of designated agents; legislative findings; modification of existing contract for mass appraisal; exemption of certain appraisal employees of Tax Commissioner from civil service.
- W. Va. Code § 11-1A-29a · Duty of Tax Commissioner, assessors, sheriffs and county commissions in valuation of property.
- W. Va. Code § 11-1A-30 · Severability.
- W. Va. Code § 11-1B-1 · Legislative findings and intent.
- W. Va. Code § 11-1B-2 · Application of article.
- W. Va. Code § 11-1B-3 · Definitions.
- W. Va. Code § 11-1B-4 · Appraisal of property.
- W. Va. Code § 11-1B-5 · Preparation of property list by Tax Commissioner; publication by sheriff.
- W. Va. Code § 11-1B-6 · Notice of appraised values of real property to owner by Tax Commissioner; content; form.
- W. Va. Code § 11-1B-7 · Additional newspaper, radio and television advertising required.
- W. Va. Code § 11-1B-8 · Review by county commission; petition therefore; hearing; decision.
- W. Va. Code § 11-1B-9 · Agreements by owner, Tax Commissioner and assessor; stipulations; agreed values to be used as appraised values.
- W. Va. Code § 11-1B-10 · Property tax appraisement consultants; assignment; duties; recommendations to Tax Commissioner.
- W. Va. Code § 11-1B-11 · The right of other property owners or assessor to petition for review or intervene.
- W. Va. Code § 11-1B-12 · Time of decision by county commission.
- W. Va. Code § 11-1B-13 · Duty of assessor to assist county commission; inventory of flood damaged property.
- W. Va. Code § 11-1B-14 · Review by circuit court on certiorari.
- W. Va. Code § 11-1B-15 · Right of Tax Commissioner, assessor or property owner to review of newly discovered matters; limitations.
- W. Va. Code § 11-1B-16 · Reimbursement of costs to assessor and sheriff.
- W. Va. Code § 11-1B-17 · Report by county commission required; reports to Legislature.
- W. Va. Code § 11-1B-18 · Appraisal of property; date of implementation; assessor to make assessments.
- W. Va. Code § 11-1B-19 · Extending the period for hearings in certain cases; limitations; extending period of final determination of certain cases; validation of certain determinations; duty of assessor and Tax Commissioner with respect to certain overvalued or undervalued property; construction of section.
- W. Va. Code § 11-1C-1 · Legislative findings.
- W. Va. Code § 11-1C-1a · Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property.
- W. Va. Code § 11-1C-1b · Phase-out of taxation of intangible personal property.
- W. Va. Code § 11-1C-2 · Definitions.
- W. Va. Code § 11-1C-3 · Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation.
- W. Va. Code § 11-1C-4 · Commission powers and duties; rulemaking.
- W. Va. Code § 11-1C-5 · Tax Commissioner powers and duties.
- W. Va. Code § 11-1C-5a · Rules.
- W. Va. Code § 11-1C-5b · §11-1C-5b.
- W. Va. Code § 11-1C-6 · Required training for assessors, their staffs and county commissioners.
- W. Va. Code § 11-1C-7 · Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.
- W. Va. Code § 11-1C-8 · Additional funding for assessors' offices; maintenance funding.
- W. Va. Code § 11-1C-9 · Periodic valuations.
- W. Va. Code § 11-1C-10 · Valuation of industrial property and natural resources property by Tax Commissioner; managed timberland; rulemaking authority; penalties; methods; values sent to assessors.
- W. Va. Code § 11-1C-11 · Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification; creation of online application renewal form; rulemaking authority.
- W. Va. Code § 11-1C-11a · Certification of managed timberland; assessment of property; penalty for failure to comply.
- W. Va. Code § 11-1C-11b · Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date.
- W. Va. Code § 11-1C-11c · Valuation of oil and gas drilling rigs.
- W. Va. Code § 11-1C-12 · Board of equalization and review; assessments; board of public works.
- W. Va. Code § 11-1C-13 · Severability.
- W. Va. Code § 11-1C-14 · Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties.
- W. Va. Code § 11-2-1 · Assessment districts and assessors.
- W. Va. Code § 11-2-2 · Deputy assessors.
- W. Va. Code § 11-2-3 · Selection of deputy assessors.
- W. Va. Code § 11-2-4 · Apportionment of work.
- W. Va. Code § 11-2-5 · [Repealed].
- W. Va. Code § 11-2-5(56) · Salaries paid out of county fund.
- W. Va. Code § 11-2-5a · §11-2-5a.
- W. Va. Code § 11-2-5a(2) · Additional compensation; additional duties -- Berkeley County.
- W. Va. Code § 11-2-6 · Correction of lists by assessor.
- W. Va. Code § 11-2-7 · State and local meetings.
- W. Va. Code § 11-2-8 · Records of assessor.
- W. Va. Code § 11-2-9 · List of violations furnished prosecuting attorney.
- W. Va. Code § 11-2-10 · §11-2-10.
- W. Va. Code § 11-2-11 · Exception.
- W. Va. Code § 11-3-1 · Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty.
- W. Va. Code § 11-3-1a · Magisterial districts as tax districts; legislative findings; terms defined.
- W. Va. Code § 11-3-1b · Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates.
- W. Va. Code § 11-3-2 · Canvass by assessor; lists of property.
- W. Va. Code § 11-3-2a · Notice of increased assessment required for real property; exceptions to notice.
- W. Va. Code § 11-3-3 · Who to furnish property list.
- W. Va. Code § 11-3-3a · Building or real property improvement notice; notice filed with assessors; when not required; penalties.
- W. Va. Code § 11-3-4 · §11-3-4.
- W. Va. Code § 11-3-5 · Correction of previous property books; entry of omitted property.