{"data":{"id":"us-wv/w.-va.-code-11-3-15h","jurisdiction":"us-wv","citation":"W. Va. Code § 11-3-15h","heading":"Ruling on petition.","body":"(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.\n(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.\n(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.\n(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.","path":["CHAPTER 11. TAXATION.","ARTICLE 3. ASSESSMENTS GENERALLY."],"source_url":"https://code.wvlegislature.gov/11-3-15H/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:21Z","sha256":"a909574d048a34de58e6edf08216bd2ed9f920e3fe0c9eafff361f778ceed820","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-3-15g","next":"us-wv/w.-va.-code-11-3-15i"},"notice":"GroundRules: Original legal text. Not legal advice."}