W. Va. Code R. § 110-1E-5

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

Section 110-1E-5 - Protest

5.1. Who may protest. -- Any person who is a taxpayer of ad valorem property tax in any West Virginia county may for good cause alleged and shown protest an appraisal of property appraised under West Virginia Code § 11-1A-1 et seq.

5.2. Manner of protest. -- When desiring to protest a reappraisal, such person shall petition for a hearing before the administrative appraisal review board in the same manner as an owner would petition under the authority of West Virginia Code § 11-1A-17(a), and such protestor shall utilize the form provided by the county commission for this purpose.

5.3. Timeliness of protest. -- The petition for protest must be filed with the county commission within forty-five (45) days after publication as a Class I-O legal advertisement of the notice required in West Virginia Code § 11-1A-16(a).

5.4. New protest filing period. -- A new forty-five (45) day protest filing period shall commence on the date of a subsequent notice given in accordance with West Virginia Code § 11-1A-16(d), the purpose of such notice being to correct a clerical error or a mistake occasioned by an unintentional or inadvertent act. This new protest filing period shall apply only to that property the value of which was changed in such subsequent notice.

5.5. Protest hearing procedure. -- The hearing of a protest shall be governed by the same procedure as described in West Virginia Code § 11-1A-17(b).

5.6. Who may not protest. -- The property owner(s) or the person(s) in whose name(s) the property is assessed may not protest the reappraised value of his or their own property.

W. Va. Code R. § 110-1E-5