W. Va. Code R. § 110-1Q-3

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

Section 110-1Q-3 - Notice to Assessor of noncompliance

3.1. For each tax year beginning on or after the assessment date of July 1, 2013, if at any time it is ascertained by the Tax Commissioner that an assessor is failing, neglecting, or refusing to list and assess all property in his or her county at sixty percent of its true and actual value, the Tax Commissioner shall notify, on or before the first day of the following tax year, the assessor and the county commission for the county from which the assessor is elected of that failure in writing, and instruct the assessor to make all necessary corrections.

3.2. If the assessor has failed to make corrections for the following tax year, the Tax Commissioner shall appoint special assessors, in accordance with this rule, unless the assessor can show that substantial progress is being made to meet the criteria for compliance set forth in W. Va. Code § 11-3-1(d).

3.3. If the Tax Commissioner has determined that assessor has not complied, or has failed, neglected or refused to list and assess property at sixty percent of its true and actual value for three consecutive years, the Tax Commissioner shall appoint special assessors, as needed, for the purpose of making assessment and correcting the values of property in the county.

W. Va. Code R. § 110-1Q-3