West Virginia

§11-3-1. Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty.

§11-3-1a. Magisterial districts as tax districts; legislative findings; terms defined.

§11-3-1b. Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates.

§11-3-2. Canvass by assessor; lists of property.

§11-3-2a. Notice of increased assessment required for real property; exceptions to notice.

§11-3-3. Who to furnish property list.

§11-3-3a. Building or real property improvement notice; notice filed with assessors; when not required; penalties.

Repealed. Acts, 1983 1st. Ex. Sess., Ch. 15.

§11-3-5. Correction of previous property books; entry of omitted property.

§11-3-5a. Notification to assessor of changed use; independent action of director; penalties; effective date.

§11-3-6. Statements of assessed valuations for municipalities and boards of education; extension of levies.

§11-3-7. Fixtures and machinery.

§11-3-7a. Chattel interests in real and tangible personal property.

§11-3-8. Who deemed owner for purposes of taxation.

§11-3-9. Property exempt from taxation.

§11-3-10. Failure to list property, etc.; collection of penalties and forfeitures.

§11-3-10a.

§11-3-10b. Exemption of bank deposits and money from forfeitures and penalties.

§11-3-11. Making or correction of list by assessor.

§11-3-12. Assessment of corporate property; reports to assessors by corporations.

§11-3-13. Entry of corporate property by assessor.

§11-3-14. Assessment of stock, realty and tangible personal property of banks.

§11-3-14a. Taxation of building and loan associations and federal savings and loan associations.

§11-3-15. Assessment of capital used in trade or business by natural persons or unincorporated businesses.

§11-3-15a. Assessment of property of limited liability companies.

§11-3-15b. Notice of increase in assessed value of business personal property.

§11-3-15c. Petition for assessor review of improper valuation of real property.

§11-3-15d. Administrative review of tangible personal property valuation by assessor.

§11-3-15e. Contents of petition based on income approach to value of real property.

§11-3-15f. Rejection of petition; amended petition; appeal options.

§11-3-15g. Meeting between assessor and petitioner.

§11-3-15h. Ruling on petition.

§11-3-15i. Petitioner’s right to appeal.

§11-3-16. Totals of property books.

§11-3-17. Assessment of property of assessor and deputies.

§11-3-18. Tax assessment and collection when emergency exists.

§11-3-19. Property books; time for completing; extension of levies; copies.

§11-3-20. False entries in property books.

§11-3-21. Violations where no penalty prescribed.

§11-3-22. Expenses of assessors.

§11-3-23. Alterations in property books.

§11-3-23a. Informal review and resolution of classification, taxability and valuation issues.

§11-3-24. Review and equalization by county commission.

§11-3-24a. Protest of classification or taxability to assessor; appeal to Tax Commissioner, appeal to Office of Tax Appeals.

§11-3-24b. Board of Assessment Appeals.

§11-3-25. Relief in circuit court against erroneous assessment.

§11-3-25a. Payment of taxes that become due while appeal is pending.

§11-3-25b. Appeal to Office of Tax Appeals.

§11-3-26. Contents and effect of order granting relief.

§11-3-27. Relief in county commission from erroneous assessments.

§11-3-28. Definitions.

§11-3-29. Levies to be based only on values ascertained.

§11-3-30. Exception.

§11-3-31. Generally applied, and usual and customary practices and procedures utilized by assessors prior to July 2, 1982; limit of liability.

§11-3-32. Effective date of amendments.

§11-3-33. Rules.