W. Va. Code R. § 110-1B-2

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-1B-2 - Identification Of Property To Be Appraised; Persons Required To Make Returns

2.1. General. -- The form designed or designated and provided by the Tax Commissioner shall be utilized for the orderly listing of all freehold interests in subsurface natural resources in West Virginia for the purpose of the first statewide reappraisal.

2.2. Definitions. -- For the purpose of article 1A, chapter 11 of the West Virginia Code, the following terms shall have the meaning ascribed herein unless the context in which the term is used clearly requires another meaning.

2.2.1. "Person" means and includes individuals as well as corporations, societies, associations and partnerships. See West Virginia Code '2-2-10(i) (1973) defining generally terms used in the West Virginia Code.

2.2.2. "Subsurface Natural Resources" means both known deposits of coal, oil, natural gas and minor minerals located below the surface of the earth and those deposits for which mining and/or drilling permits have been obtained.

2.2.3. "Tax Commissioner" is the State Tax Commissioner of West Virginia or his designate, and the mailing address for the Tax Commissioner's office is P.O. Box 2389, Charleston, West Virginia 25328.

2.3. Due date of return. -- On or before October 15, 1984, the Tax Commissioner shall mail to all prospective taxpayers the tax return to be utilized for the listing of freehold interests in all real property having subsurface natural resources. Every person who on July 1, 1983, owned, held, possessed or controlled a freehold interest in real property containing subsurface natural resources shall prepare and file on or before December 15, 1984, the return itemizing and describing such property. If required by the Tax Commissioner, a supplemental appraisal return shall be filed within thirty (30) days after written demand therefore is mailed, postage prepaid to the last known address of the person who owned, held, possessed or controlled a freehold interest in the above stated property. All returns required by this section to be filed shall be filed directly with the Tax Commissioner.

2.4. Persons required to file return.

2.4.1. The return required is a written list of questions which the Tax Commissioner may ask of taxpayers under the authority of West Virginia Code '11-3-10 (1983) and which is described in the foregoing section 4.2.3, and it shall be filed by every person who on July 1, 1983, owned a freehold interest in subsurface natural resources, such persons among other means being determined as those who as of July 1, 1983, had applied for or had been granted mining and/or drilling permits through the Department of Natural Resources or the Department of Mines. Additionally, the return shall be filed by every person who held, possessed or controlled a freehold interest in sub-surface natural resources on July 1, 1983, as:

a. executor;

b. administrator;

c. guardian;

d. trustee;

e. receiver;

f. agent;

g. partner;

h. attorney;

i. president or accounting officer of a corporation;

j. consignee;

k. broker; or

l. any other person who holds, possesses or controls such an interest in any representative or fiduciary capacity.

2.4.2. The return required by the Tax Commissioner under the authority of West Virginia Code '11-3-10 (1983) and described in the foregoing section 4.3 shall be made and the information furnished:

a. With respect to an individual who is deceased by his or her executor, administrator or other person charged with the property of such decedent;

b. With respect to a person under a disability who is unable to make a return, by a duly authorized agent, other person charged with the care of the person or property of such individual: Provided, That this subdivision shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of such an individual;

c. With respect to a case where a receiver, trustee in bankruptcy, or assignee by order of a court of competent jurisdiction, by operation of law or otherwise in possession of or holds title to all or substantially all of the property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return for such corporation in the same manner and form as corporations are required to make such returns;

d. With respect to property of an estate or a trust, the return shall be made by the fiduciary thereof; and

e. With respect to property of a married person who is absent from the State, the return shall be made by his or her spouse.

W. Va. Code R. § 110-1B-2