W. Va. Code R. § 110-1F-10

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

Section 110-1F-10 - Property Tax Appraisement Consultants; Assignment; Duties; Recommendations To The Tax Commissioner

10.1. Duties of property tax appraisement consultants.

10.1.1. The Tax Commissioner may employ four (4) persons as public property tax appraisement consultants to be available to and of assistance to the public.

10.1.2. The public property tax appraisement consultants may be assigned to any county or area of the state in which their assistance is required.

10.1.3. Such consultants shall provide information, guidance, assistance and instructions to any residential, farm or other noncommercial owner or taxpayer regarding real estate and personal property tax appraisement matters.

10.2. Authorized activities of property tax appraisement consultants. -- The consultant is authorized:

10.2.1. Upon request to examine and review the records of the assessor, the sheriff and the Tax Commissioner;

10.2.2. To investigate matters of complaint by such residential owners or taxpayers who request such assistance;

10.2.3. To make reports and recommendations to the Tax Commissioner with respect to any pertinent information or proposed corrections, such being provided for consideration by the Tax Commissioner in arriving at the true and correct value of such property; and

10.2.4. To otherwise assist residential owners or taxpayers in understanding issues concerning appraised values.

10.3. Experience of property tax appraisement consultants.

10.3.1. Such consultants shall be individuals who are experienced in dealing with the public in congenial and courteous manner.

10.3.2. Such consultants shall be knowledgeable about property and property value in the area assigned.

10.4. Property tax appraisement consultant recommendations. -- If the Tax Commissioner determines, based upon, or as a result of, reports of or consultation with the consultants that the appraised value of any property should be modified or adjusted, the Tax Commissioner shall so notify the taxpayer, consultant and assessor of the proposed modification or adjustment.

10.4.1. If the taxpayer agrees with the proposed modification or adjustment, the Tax Commissioner shall modify or adjust the value accordingly and so notify the county commission and the sheriff. The matter shall then be considered as an agreement and shall be handled in accordance with the procedures provided in subsection 9.4 of these regulations.

10.4.2. The Tax Commissioner shall immediately notify the owner and consultant if he disagrees with the recommendations or reports of the consultant, and in such a situation, the matter shall be resolved as otherwise provided in W. Va. Code '11-1B-1 et seq.

W. Va. Code R. § 110-1F-10