W. Va. Code R. § 110-1D-9

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

Section 110-1D-9 - Property Returnable To The Tax Commissioner

9.1. Tax Commissioner's duties. -- The Tax Commissioner shall perform the duties imposed upon the assessor by West Virginia Code '11-1A-16 when the property is returned or is returnable to the Tax Commissioner.

9.2. Where appraisal review shall be heard. -- For such property, the notice shall include a statement as to the county in which a review of the appraisal shall be heard.

a. The Tax Commissioner shall specify the county in which he determines that a larger share of the property appraised is or usually is situate and his determination shall be final.

9.3. Valuation challenge procedure. -- The valuation challenge procedure for property returnable to the Tax Commissioner shall be the same as that provided for other properties.

W. Va. Code R. § 110-1D-9