W. Va. Code R. § 110-1F-11

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

Section 110-1F-11 - Right Of Other Property Owners Or Assessor To Petition For Review Or Intervene

11.1. Protest.

11.1.1. Any person who is a taxpayer of ad valorem property taxes in any West Virginia county may for good cause alleged and shown protest an appraisal of property under W. Va. Code '11-1B-1 et seq.

11.1.2. Such protestor shall petition for a hearing before the county commission in the same manner as an owner would petition for review and hearing pursuant to W. Va. Code '11-1B-1 et seq.

11.1.3. A petition for protest must be filed with the county commission on or before September 2, 1986. No petition for protest will be received after that date unless it was deposited in the regular course of the United States mail on or before September 2, 1986 with the postage prepaid and properly addressed to the county commission.

11.1.4. The hearing of a protest shall be governed by the same procedures described for hearings before the county commission pursuant to W. Va. Code '11-1B-8.

11.2. Intervening.

11.2.1. Upon a showing of good cause, any person who is a taxpayer of ad valorem property taxes in any West Virginia county may be permitted to intervene after first filing with the county commission a petition in writing in the hearing provided for in W. Va. Code '11-1B-11.

11.2.2. The issue of whether a person shall be allowed to intervene shall be determined by the county commission, and notification of its decision either allowing or disallowing intervention shall be provided to the person requesting permission to intervene and to all other parties.

11.3. Rights of property owner under petition for protest or under petition to intervene.

11.3.1. The owner of any property the appraised value of which is subject to a petition of protest, or the protest hearing is subject to a petition for intervention, shall be given all rights afforded by W. Va. Code '11-1B-1 et seq.

11.3.2. The rights afforded by W. Va. Code '11-1B-1 et seq. include the right to protection for review by cross petition or otherwise, to the same extent as if the owner had appealed or petitioned in a timely manner in the first instance.

11.4. Information on petition of protest or of intervention.

11.4.1. Any petition of protest or of intervention

11.4.1a. Shall be filed in writing, and

11.4.1b. Shall set forth the objections of the protestor or intervenor to the appraisal in question or at issue.

11.4.2. A copy of each petition of protest or intervention

11.4.2a. Shall be served upon, mailed to or delivered to the property owner and the Tax Commissioner, and

11.4.2b. Shall have appended thereto the certificate of the protestor or intervenor or his attorney stating that true copies of such petition have been served upon or mailed or delivered to the property owner and the Tax Commissioner no later than the same date upon which such copies were so mailed, delivered or served.

W. Va. Code R. § 110-1F-11