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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 3. Assessments Generally
Article 3. Assessments Generally
§11-3-1. Time and Basis of Assessments; True and Actual Value; Default; Reassessment; Special Assessors; Criminal Penalty
§11-3-1a. Magisterial Districts as Tax Districts; Legislative Findings; Terms Defined
§11-3-1b. Recordation of Plat or Designation of Land Use Not to Be Basis for Assessment; Factors for Valuation; Legislative Rule; Effective Dates
§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
§11-3-3a. Building or Real Property Improvement Notice; Notice Filed With Assessors; When Not Required; Penalties
§11-3-5. Correction of Previous Property Books; Entry of Omitted Property
§11-3-5a. Notification to Assessor of Changed Use; Independent Action of Director; Penalties; Effective Date
§11-3-6. Statements of Assessed Valuations for Municipalities and Boards of Education; Extension of Levies
§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
§11-3-15. Assessment of Capital Used in Trade or Business by Natural Persons or Unincorporated Businesses
§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 for Failure to Include Substantial Information; Amended Petition; Appeal
§11-3-15g. Meeting Between Assessor and Petitioner
§11-3-15h. Ruling on Petition
§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
§11-3-24a. Protest of Classification or Taxability to Assessor; Appeal to Tax Commissioner
§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
§11-3-28. Definitions
§11-3-29. Levies to Be Based Only on Values Ascertained
§11-3-30. Exception
§11-3-31. Generally Applied, and Usual and Customary Practices and Procedures Utilized by Assessors Prior to July 2, 1982; Limit of Liability
§11-3-32. Effective Date of Amendments
§11-3-33. Rules