W. Va. Code R. § 110-1F-7

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

Section 110-1F-7 - Additional Newspaper, Radio And Television Advertising Required

7.1. Newspaper advertising. -- The Tax Commissioner shall cause retail display advertisments to be published in every general circulation newspaper within each county in this State.

7.1.1. Such retail display advertisements shall generally and plainly inform property owners and taxpayers of each county that the period to file their petitions for review of the appraised value of their property for ad valorem property taxes will expire on September 2, 1986.

7.1.2. Such advertisements shall provide appropriate notice to property owners and taxpayers that in order to obtain review of the appraised value, the petition must be filed with the county commission of the county wherein the property is located and the filing must take place on or before September 2, 1986. The advertisements shall also state that the petition form may be obtained from the county commission.

7.1.3. Such advertisements shall be at least fifteen (15) column inches or its equivalent and be situated within each newspaper in a portion other than that devoted to legal and classified advertising.

7.1.4. The Tax Commissioner shall solicit the running of such advertisements as a public service or at a reduced cost; the cost of all such advertisements shall be paid by the Tax Commissioner.

7.1.5. The advertisement shall be run

7.1.5a. At least three (3) times between July 1, 1986 and August 20, 1986, but not more than once per week, and

7.1.5b. The advertisement shall be run a final time no earlier than August 30, 1986, or for weekly newspapers the edition next preceding August 30, 1986.

7.1.6. The Tax Commissioner shall provide to the newspapers news stories which inform the public of those matters required to be advertised.

7.2. Radio and television advertising. -- The Tax Commissioner shall arrange for radio and television advertisements to be carried in such a manner so as to assure statewide coverage.

7.2.1. The advertisements shall plainly inform the public that the period during which property owners and taxpayers are permitted to petition for review of the appraised value of property subject to ad valorem property taxation will expire on September 2, 1986, and that petitions requesting such review must be filed with the county commission of the county wherein the property is situated and that the petition must be filed on or before September 2, 1986. The advertisements shall also state that the petition form may be obtained from the county commission.

7.2.2. Such advertisements shall be broadcast at least three (3) times between July 1, 1986 and August 20, 1986.

7.2.3. The Tax Commissioner shall attempt to have such advertisements broadcast as public service announcements.

7.2.4. Such broadcasts shall occur at such times so as to maximize exposure to the viewing and listening public.

7.2.5. In those instances where the advertisements are not broadcast as public service announcements, the Tax Commissioner shall pay the cost of such advertisements.

7.3. Identification of participants in advertisements. -- There shall not be included in any advertisement required to be broadcast or seen the name of the Tax Commissioner or of any other public or elected official, whether elected or appointed. The extent to which any participant in any such advertisement may be identified is by reference only to the individuals title or office.

7.4. Failure to publish or broadcast an advertisement. -- The failure to publish or broadcast any newspaper, radio or television advertisement shall not impair or invalidate the additional review of property appraisals provided by W. Va. Code '11-1B-1 et seq.

W. Va. Code R. § 110-1F-7