Article

Appraisal of Property

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
W. Va. Code § 11-1A-26— Appraisal of corporate property; reports to Tax Commissioner by corporations
W. Va. Code § 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