Article
Fair and Equitable Property Valuation
- W. Va. Code § 11-1C-1— Legislative findings
- W. Va. Code § 11-1C-1a— Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property
- W. Va. Code § 11-1C-1b— Phase-out of taxation of intangible personal property
- W. Va. Code § 11-1C-2— Definitions
- W. Va. Code § 11-1C-3— Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation
- W. Va. Code § 11-1C-4— Commission powers and duties; rulemaking
- W. Va. Code § 11-1C-5— Tax Commissioner powers and duties
- W. Va. Code § 11-1C-5a— Rules
- W. Va. Code § 11-1C-5b
- W. Va. Code § 11-1C-6— Required training for assessors, their staffs and county commissioners
- W. Va. Code § 11-1C-7— Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan
- W. Va. Code § 11-1C-8— Additional funding for assessors' offices; maintenance funding
- W. Va. Code § 11-1C-9— Periodic valuations
- W. Va. Code § 11-1C-10— Valuation of industrial property and natural resources property by Tax Commissioner; managed timberland; rulemaking authority; penalties; methods; values sent to assessors
- W. Va. Code § 11-1C-11— Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification; creation of online application renewal form; rulemaking authority
- W. Va. Code § 11-1C-11a— Certification of managed timberland; assessment of property; penalty for failure to comply
- W. Va. Code § 11-1C-11b— Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date
- W. Va. Code § 11-1C-11c— Valuation of oil and gas drilling rigs
- W. Va. Code § 11-1C-12— Board of equalization and review; assessments; board of public works
- W. Va. Code § 11-1C-13— Severability
- W. Va. Code § 11-1C-14— Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties