W. Va. Code R. § 110-1F-6

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

Section 110-1F-6 - Notice Of Appraised Values Of Real Property To Owner By The Tax Commissioner; Content And Form Of Such Notice

6.1. Mailing notice to taxpayer. -- On or before August 15, 1986, the Tax Commissioner shall mail to each owner of real property subject to ad valorem property taxation a notice of the appraised value of such property.

6.1.1. If the appraised value of the property has been revised or modified as a result of the procedures provided in W. Va. Code ''11-1A-16, 17 or 18, the revised or modified value shall be the appraised value stated on the notice.

6.1.2. The notice shall be addressed and mailed to the person or persons in whose name or names the property is assessed or was assessed in 1983: Provided, That if the property has been transferred to another person or replaced on the sheriff's tax books, the notice shall be addressed and mailed to the name and address reflected on the tax tickets in the office of the sheriff of the county wherein the property is located.

6.1.3. For those properties for which the Tax Commissioner does not know the address of the persons to whom the notices are to be sent, the Tax Commissioner shall provide to the sheriff of the county in which the property is located an alphabetical listing of those properties.

6.1.3a. The listing shall be provided on or before June 15, 1986.

6.1.3b. The sheriff shall provide the appropriate mailing address on the list for each property on the list.

6.1.3c. The sheriff shall return the completed list to the Tax Commissioner on or before July 1, 1986.

6.1.3d. For those properties for which the sheriff does not have an address to which the notice is to be mailed, the notice shall be immediately returned to the assessor. The sheriff, assessor and all other officials shall make a good faith effort to assure the notices are mailed to the appropriate persons in a timely manner.

6.2. Notice of appraised values. -- The notice required by the foregoing Section 6.1 shall be on uniform forms prepared by the Tax Commissioner, be simple and readily understandable, and shall advise each property owner of the following information.

6.2.1. The property owner is being afforded an additional opportunity and final period of review to request a review of the appraised value of the real property before the county commission prior to the final implementation of such values for ad valorem tax purposes.

6.2.2. The property owner must file with the county commission and not later than September 2, 1986, an application or request for such review.

6.2.3. All property owners have a right to petition for a review of the value placed upon such property irrespective of:

6.2.3a. Whether such owners had previously petitioned for review by the county commission which had finally determined such value, or

6.2.3b. Whether such review process is currently pending either before the county commission or upon certiorari before the circuit court as authorized by W. Va. Code '11-1A-18.

6.2.4. The information and data relied upon in making the appraisal and in fixing the value of such property is available in the county assessor's office at no cost to the property owner or other interested person.

6.2.5. The owner may in his petition, or at any hearing held thereon, present information relative to the reappraisal and factors and circumstances which in the owner's judgment may have resulted in either an increase or decrease in the value of the property subsequent to the appraisal. Factors which may result in a changed valuation are discussed at Section 18.

6.2.6. The description of the property shall include, but not be limited to, the acreage and the general landbook description on the landbook.

6.2.7. While the factors and circumstances authorized by the foregoing Section 6.2.5. may be considered by the assessor or the county commission in fixing the assessed value of the property for the tax year for which the lien attaches on July 1, 1987, it shall not have any bearing upon the issues involved in establishing the true and actual values established by the appraisal. Notices affecting surface real property shall include at least the following information.

NOTICE

YOU ARE HEREBY NOTIFIED OF THE VALUE PLACED UPON YOUR PROPERTY WHICH IS IDENTIFIED BELOW. THIS VALUE RESULTS FROM THE REAPPRAISAL OF ALL PROPERTY SUBJECT TO PROPERTY TAX AS REQUIRED BY THE STATE CONSTITUTION.

COUNTY_____ DIST _____ MAP ____ PARCEL ________ SPID ______ PROPERTY LOCATION (Including Address) ______________________________________ ______________________ DATE __________ TAX CLASS ________ ACCOUNT NO. _______ NOTICE: ______

OWNERS NAME

MAILING ADDRESS

CITY, STATE, ZIP

DEAR PROPERTY OWNER,

IN COMPLIANCE WITH THE PROVISIONS OF THE WEST VIRGINIA STATE CONSTITUTION, ALL PROPERTY HAS BEEN REAPPRAISED BASED ON FAIR MARKET VALUE AS OF JULY, 1983.

STATE LAW REQUIRES THAT ALL ASSESSMENTS BE 60% OF FAIR MARKET VALUE AND THAT ANY INCREASES IN ASSESSMENTS BE PHASED-IN OVER A 10 YEAR PERIOD.

FOLLOWING ARE THE RESULTS OF THE REEVALUATION AND THE ESTIMATED TAX IMPACT FOR THE PROPERTY LISTED ABOVE.

YOUR PROPERTY'S 1983

MARKET/VALUE........ = $ _____

X60%

ASSESSMENT VALUE...... = $ _____

LESS YOUR CURRENT

ASSESSED VALUE........ = $ _____

DIFFERENCE IN VALUE... = $ _____

ASSUMING THE TAX RATES IN YOUR COUNTY DO NOT CHANGE AND ALSO ASSUMING THAT THERE HAVE BEEN NO CHANGES IN YOUR PROPERTY SINCE 1983, YOUR CURRENT ASSESSED VALUE OF $______ WILL BE INCREASED TO $______ FOR THE YEAR _____ AND WILL BE INCREASED $______ EACH YEAR THEREAFTER FOR A TOTAL PERIOD OF TEN YEARS. BASED ON CURRENT ASSESSMENTS YOUR TAX FOR THE NEXT YEAR WILL BE $______. IF YOUR ASSESSOR DETERMINES THAT YOUR PROPERTY HAS THE SAME VALUATION AS IN 1983 AND THAT THE LEVY RATES REMAIN THE SAME, THEN IN THAT EVENT YOUR TAX THE TENTH YEAR WILL BE $______.

THE VALUES, ASSESSMENTS AND AMOUNT OF TAXES SHOWN ABOVE DO NOT INCLUDE OR TAKE INTO ACCOUNT ANY CREDIT FOR THE HOMESTEAD EXEMPTION. IF YOU ARE ELIGIBLE FOR THE HOMESTEAD EXEMPTION, NEXT YEAR'S PROPERTY TAX SHOULD BE REDUCED OR ELIMINATED.

THE VALUES SHOWN ABOVE DO NOT INCLUDE OR REFLECT ANY INCREASES OR DECREASED IN VALUE BECAUSE OF REPLACEMENT. ADDITIONS OR OTHER FACTORS OR CIRCUMSTANCES OCCURRING SINCE 1983.

IF YOU DISAGREE WITH THE VALUE PLACED UPON THE ABOVE DESCRIBED PROPERTY OR IF YOU BELIEVE CHANGES HAVE OCCURRED IN SUCH PROPERTY SINCE 1983 WHICH WOULD IN YOUR OPINION REDUCE THE VALUE OF YOUR PROPERTY, THEN YOU SHOULD PETITION THE COUNTY COMMISSION FOR REVIEW.

6.3. Notice provided by sheriff. -- The sheriff shall give or provide a notice which advises property owners that the right to petition for review of the value will expire on September 2, 1986.

6.3.1. A petition for review of the value of the property as established by the appraisal must be filed or presented to the county commission on or before September 2, 1986.

6.3.2. No petition for such review shall be received after September 2, 1986.

6.3.3. The notice shall be given or provided by one of the following two methods.

6.3.3.a. The notice shall be included as a separate document within the same envelope in which tax tickets are mailed.

6.3.3.b. The notice shall be delivered with such tax tickets to property owners pursuant to W. Va. Code '11A-1-8.

6.4. Failure to receive notice. -- Failure of an owner to receive any notice required pursuant to W. Va. Code '11-1B-1 et seq. shall not

6.4.1. Affect the property owner's right to petition the county commission for review within the prescribed time,

6.4.2. Extend the period by or during which any such petition is to be filed, or

6.4.3. Serve to toll the time by which any such petition is required to be filed.

6.5. Cooperation of county officers required. -- In order to assure the notices required by W. Va. Code '11-1B-1 et seq. are accurately and proficiently mailed and delivered, the sheriff, clerk of the county commission, assessor and all other county officers shall cooperate and assist the Tax Commissioner in locating and ascertaining proper, correct and current addresses of all owners of property subject to ad valorem property taxes.

W. Va. Code R. § 110-1F-6