W. Va. Code R. § 110-1D-6

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

Section 110-1D-6 - Tax Commissioner Review Of Valuation

6.1. Determinations made by Tax Commissioner. -- The Tax Commissioner shall make the following determinations upon receiving a timely mailed request for review of a property valuation:

a. Whether the process of making the appraisal was reasonable under the circumstances, and

b. Whether the amount of the valuation of the appraised property was appropriate under the circumstances.

6.2. Information used in Tax Commissioner review. -- In making the review, the Tax Commissioner shall take into account information available at the time the appraisal was made and any information which relates to establishing the base year values and which subsequently becomes available.

6.3. Notifications of Tax Commissioner's determinations. -- Upon completion of his review, the Tax Commissioner shall notify the assessor and the person submitting the request of his determination.

W. Va. Code R. § 110-1D-6