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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 1A. Appraisal of Property
Article 1A. Appraisal of Property
§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
§11-1A-2. Base Year for First Reappraisal
§11-1A-3. Definitions
§11-1A-4. Identification of Property to Be Appraised; Persons Required to Make Return
§11-1A-5. Property Excepted From Listing for Appraisal
§11-1A-6. Supplemental Information Required to Be Filed
§11-1A-7. When Valuations Not Certified
§11-1A-8. Ascertainment of Assessed Value as of July 1, 1983
§11-1A-9. Subsequent Alterations in Property; Economic Change
§11-1A-10. Valuation of Farm Property
§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
§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
§11-1A-13. Assurance of Fair Treatment
§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
§11-1A-15. Appraisal of Property; Lists to County Officials
§11-1A-16. Administrative Review of Appraisal
§11-1A-17. Review of Appraisal by the County Commission Sitting as an Administrative Appraisal Review Board
§11-1A-18. Review by Circuit Court on Certiorari
§11-1A-19. Subsequent Statewide Reappraisals Required
§11-1A-20. Cooperation of Other Agencies of State and Local Government
§11-1A-21. Electronic Data Processing System Network for Property Tax Administration
§11-1A-22. Phase-In, Determination Thereof, Application and Limitations
§11-1A-23. Confidentiality and Disclosure of Property Tax Returns and Return Information; Offenses; Penalties
§11-1A-24. Creation and Use of Appraisal Manual
§11-1A-26. Appraisal of Corporate Property; Reports to Tax Commissioner by Corporations
§11-1A-28. Review Appraisal Requirements; Qualifications of Review Appraisers With Respect to Residential Property; Review Appraisers to Be Competent Witnesses
§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
§11-1A-29a. Duty of Tax Commissioner, Assessors, Sheriffs and County Commissions in Valuation of Property
§11-1A-30. Severability