The Tax Commissioner may employ special appraisers for the purpose of determining the value of any property which is, or is believed by the Tax Commissioner to be, subject to the tax imposed by this article. Such special appraisers shall be paid such compensation as the Tax Commissioner deems proper.
W. Va. Code § 11-11-34
Appointment of special appraisers
Known as the West Virginia Estate Tax Act
The act spans §§ 11-11-1 to 11-11-9 (43 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.