W. Va. Code R. § 110-1D-5

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

Section 110-1D-5 - Request For Review Of Property Valuation

5.1. Who may request Tax Commissioner review. -- The person who requested from the Tax Commissioner the written statement containing the information relied upon in making the appraisal and who continues to be dissatisfied with the valuation may request the Tax Commissioner to review the valuation of the property.

5.2. Timeliness of request for review. -- This request for review must be in writing and it must be mailed within twenty-one (21) days after the date of the written statement provided by the Tax Commissioner and which is the statement provided in accordance with the immediately preceding section 16.4.

5.3. Reason for request for review. -- The request must state fully the reasons for the request and it must be supported by evidence sufficient to enable the Tax Commissioner to make a redetermination.

5.4. Form for request for review. -- The request for the Tax Commissioner to review the property valuation shall be on the form provided by the Tax Commissioner, such form being a removable coupon-like section which is a part of the written statement containing the information relied upon in making the appraisal. Completion of this coupon shall be deemed to be in compliance with the requirements of subsection 5.3 of this section.

W. Va. Code R. § 110-1D-5