W. Va. Code R. § 110-1F-5

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

Section 110-1F-5 - Preparation Of Property Lists By The Tax Commissioner And Publication By The Sheriff

5.1. Tax Commissioner's responsibility. -- The Tax Commissioner shall compile a list of all separately assessed property which was subject to the appraisal.

5.1.1. A separate list shall be compiled for each county and each such list shall contain the following:

5.1.1a. The district in which the property is or was located at the time of the appraisal;

5.1.1b. The owner or owners of such separately assessed item or parcel at the time it was assessed;

5.1.1c. The appraised value of the item or parcel.

5.1.2. To the extent known by the Tax Commissioner, the list compiled shall include the name of the current property owner, to the extent ownership of the property has changed since the appraisal.

5.1.3. The list compiled by the Tax Commissioner shall be delivered to the several assessors, sheriffs and county commissions on or before June 15, 1986.

5.1.4. The list compiled by the Tax Commissioner shall include the following:

5.1.4a. All proposed final appraisals;

5.1.4b. All property the value of which will be revised or modified in accordance with the review and appeal process provided in W. Va. Code ''11-1A-16 and 11-1A-17: Provided, That such revised or modified value will become effective on or before June 15, 1986 and then only to the extent that such revised or modified value is reflected upon the list;

5.1.4c. For property the value of which is being appealed to the county commission the list shall include the last value certified by the Tax Commissioner to the county commissioner;

5.1.4d. For property the value of which has been established by the county commission and for which a writ of certiorari is pending before the circuit court which has not rendered a final determination, the value last adopted by the county commission shall be included on the list.

5.2. Sheriff's responsibility.

5.2.1. Upon receipt of the list of separately assessed property which was compiled and delivered by the Tax Commissioner, the Sheriff shall give to property owners notice that:

5.2.1a. The appraisal of all property within the county which was subject to ad valorem property taxation has been completed; and

5.2.1b. The results of the appraisal are available to interested persons at the office of the Assessor.

5.2.2. The required notice shall be a Class I-O legal advertisement in accordance with W. Va. Code '59-3-1 et seq.

5.2.3. The publication area of the notice shall be the county.

5.3. Assessor's responsibility. -- The Assessor shall simultaneously inform the Tax Commissioner that the notice was or has been properly published.

W. Va. Code R. § 110-1F-5