Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01F - Additional review And implementation Of property appraisals
Section 110-1F-15 - Right Of Tax Commissioner, Assessor Or Property Owner To Review Of Newly Discovered Matters; Limitations

W. Va. Code R. § 110-1F-15

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-1F-15 - Right Of Tax Commissioner, Assessor Or Property Owner To Review Of Newly Discovered Matters; Limitations
15.1. Petition to reopen and review.
15.1.1. At any time after September 2, 1986 but before October 1, 1986, the Tax Commissioner, the assessor or any property owner shall have the right to petition the county commission to reopen and review a property valuation determination in accordance with the provisions of W. Va. Code '11-1B-1 et seq.
15.1.2. If the Tax Commissioner or assessor petitions the county commission to reopen and review the appraised value, the petitioning party shall forthwith mail or deliver a true copy of the petition to the property owner, and shall so certify on the petition that a true copy of such petition has been mailed or delivered to the property owner.
15.1.3. If the property owner petitions the county commission to reopen and review the appraised value, the property owner shall immediately mail or deliver a true copy of the petition to the Tax Commissioner and the assessor, and shall so certify on the petition that a true copy of such petition has been mailed or delivered to the Tax Commissioner and the assessor.
15.1.4. The petitioning party shall have the affirmative burden of clearly showing that the matters and facts raised in the petition were newly discovered since September 1, 1986, and were theretofore known to the party so petitioning. If the petitioning party is unable to clearly show that the facts and matters are newly discovered, the county commission will immediately halt any further action with regard to the petition so submitted.
15.2. Petition by assessor to correct inconsistencies.
15.2.1. The assessor shall petition the county commission to adjust the appraised value of any parcel where that value appears to be
15.2.1a. Clearly in error, or
15.2.1b. Based upon inconsistencies in valuation procedures, trends in valuation, clerical errors or other cause.
15.2.2. Notice of any such petition filed by the assessor shall be given to any affected property owner and the Tax Commissioner.
15.2.3. A hearing held pursuant to such petition shall be governed by the procedures which govern review and hearings as provided in W. Va. Code '11-1B-8.

W. Va. Code R. § 110-1F-15