West Virginia

§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.

§11-1A-2. Base year for first reappraisal.

§11-1A-3. Definitions.

§11-1A-4. Identification of property to be appraised; persons required to make return.

§11-1A-5. Property excepted from listing for appraisal.

§11-1A-6. Supplemental information required to be filed.

§11-1A-7. When valuations not certified.

§11-1A-8. Ascertainment of assessed value as of July 1, 1983.

§11-1A-9. Subsequent alterations in property; economic change.

§11-1A-10. Valuation of farm property.

§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.

§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.

§11-1A-13. Assurance of fair treatment.

§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.

§11-1A-15. Appraisal of property; lists to county officials.

§11-1A-16. Administrative review of appraisal.

§11-1A-17. Review of appraisal by the county commission sitting as an administrative appraisal review board.

§11-1A-18. Review by circuit court on certiorari.

§11-1A-19. Subsequent statewide reappraisals required.

§11-1A-20. Cooperation of other agencies of state and local government.

§11-1A-21. Electronic data processing system network for property tax administration.

§11-1A-22. Phase-in, determination thereof, application and limitations.

§11-1A-23. Confidentiality and disclosure of property tax returns and return information; offenses; penalties.

§11-1A-24. Creation and use of appraisal manual.

§11-1A-25.

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

§11-1A-27.

§11-1A-28. Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses.

§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.

§11-1A-29a. Duty of Tax Commissioner, assessors, sheriffs and county commissions in valuation of property.

§11-1A-30. Severability.