Article

Assessments Generally

W. Va. Code § 11-3-1— Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty
W. Va. Code § 11-3-1a— Magisterial districts as tax districts; legislative findings; terms defined
W. Va. Code § 11-3-1b— Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates
W. Va. Code § 11-3-2— Canvass by assessor; lists of property
W. Va. Code § 11-3-2a— Notice of increased assessment required for real property; exceptions to notice
W. Va. Code § 11-3-3— Who to furnish property list
W. Va. Code § 11-3-3a— Building or real property improvement notice; notice filed with assessors; when not required; penalties
W. Va. Code § 11-3-4
W. Va. Code § 11-3-5— Correction of previous property books; entry of omitted property
W. Va. Code § 11-3-5a— Notification to assessor of changed use; independent action of director; penalties; effective date
W. Va. Code § 11-3-6— Statements of assessed valuations for municipalities and boards of education; extension of levies
W. Va. Code § 11-3-7— Fixtures and machinery
W. Va. Code § 11-3-7a— Chattel interests in real and tangible personal property
W. Va. Code § 11-3-8— Who deemed owner for purposes of taxation
W. Va. Code § 11-3-9— Property exempt from taxation
W. Va. Code § 11-3-10— Failure to list property, etc.; collection of penalties and forfeitures
W. Va. Code § 11-3-10a
W. Va. Code § 11-3-10b— Exemption of bank deposits and money from forfeitures and penalties
W. Va. Code § 11-3-11— Making or correction of list by assessor
W. Va. Code § 11-3-12— Assessment of corporate property; reports to assessors by corporations
W. Va. Code § 11-3-13— Entry of corporate property by assessor
W. Va. Code § 11-3-14— Assessment of stock, realty and tangible personal property of banks
W. Va. Code § 11-3-14a— Taxation of building and loan associations and federal savings and loan associations
W. Va. Code § 11-3-15— Assessment of capital used in trade or business by natural persons or unincorporated businesses
W. Va. Code § 11-3-15a— Assessment of property of limited liability companies
W. Va. Code § 11-3-15b— Notice of increase in assessed value of business personal property
W. Va. Code § 11-3-15c— Petition for assessor review of improper valuation of real property
W. Va. Code § 11-3-15d— Administrative review of tangible personal property valuation by assessor
W. Va. Code § 11-3-15e— Contents of petition based on income approach to value of real property
W. Va. Code § 11-3-15f— Rejection of petition; amended petition; appeal options
W. Va. Code § 11-3-15g— Meeting between assessor and petitioner
W. Va. Code § 11-3-15h— Ruling on petition
W. Va. Code § 11-3-15i— Petitioner’s right to appeal
W. Va. Code § 11-3-16— Totals of property books
W. Va. Code § 11-3-17— Assessment of property of assessor and deputies
W. Va. Code § 11-3-18— Tax assessment and collection when emergency exists
W. Va. Code § 11-3-19— Property books; time for completing; extension of levies; copies
W. Va. Code § 11-3-20— False entries in property books
W. Va. Code § 11-3-21— Violations where no penalty prescribed
W. Va. Code § 11-3-22— Expenses of assessors
W. Va. Code § 11-3-23— Alterations in property books
W. Va. Code § 11-3-23a— Informal review and resolution of classification, taxability and valuation issues
W. Va. Code § 11-3-24— Review and equalization by county commission
W. Va. Code § 11-3-24a— Protest of classification or taxability to assessor; appeal to Tax Commissioner, appeal to Office of Tax Appeals
W. Va. Code § 11-3-24b— Board of Assessment Appeals
W. Va. Code § 11-3-25— Relief in circuit court against erroneous assessment
W. Va. Code § 11-3-25a— Payment of taxes that become due while appeal is pending
W. Va. Code § 11-3-25b— Appeal to Office of Tax Appeals
W. Va. Code § 11-3-26— Contents and effect of order granting relief
W. Va. Code § 11-3-27— Relief in county commission from erroneous assessments
W. Va. Code § 11-3-28— Definitions
W. Va. Code § 11-3-29— Levies to be based only on values ascertained
W. Va. Code § 11-3-30— Exception
W. Va. Code § 11-3-31— Generally applied, and usual and customary practices and procedures utilized by assessors prior to July 2, 1982; limit of liability
W. Va. Code § 11-3-32— Effective date of amendments
W. Va. Code § 11-3-33— Rules