Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-3-6 - Tax Commissioner's Ruling6.1. Information provided by the assessor. The assessor must furnish the following information to the State Tax Commissioner. 6.1.1. The legal description of the property as it is listed in the land books.6.1.2. A written statement setting forth his reasons why the taxpayer's claim was denied. The reason of the assessor must be particular, e.g., "the property is used for the sale of merchandise," not general; e.g., "the property is not used for charitable purposes."6.1.3. A statement of all uses of the property of which he is aware. This list of uses shall include all sporadic, temporary, seasonal or part-time uses; any use which involves only a part of the property; and any use by an individual, corporation, association or entity that is not the owner of record.6.1.4. All information furnished by the assessor must be in the form of an affidavit. W. Va. Code '11-3-24a. Any information not sworn to will be presumed to be false unless substantiated by the taxpayer.6.2. Information provided by the taxpayer. The taxpayer must furnish the following information to the State Tax Commissioner. 6.2.1. A description of the property which is the subject to the ruling.6.2.2. The reason why the taxpayer believes the property to be exempt from taxation or erroneously classified. This shall include the particular statutory exemption(s) enumerated in W. Va. Code '11-3-9. a statement such as "religious use" is not sufficient. The statutory exemption must be set forth with particularity, e.g., "property used exclusively for divine worship." See W. Va. Code '11-3-9.6.2.3. A statement of all uses of the property. This statement shall include any use that is temporary, seasonal, sporadic or part-time; any use that involves only part of the property; and any use by an individual, corporation, association or entity that is not the owner of record. 6.2.3.1. When any use is not a full-time use of the property, the taxpayer must state how often the property is put to that particular use, and must state the method used to determine how that portion of the use was determined.6.2.3.2. When part of the property is put to one use and part is put to another use, the taxpayer must state what part of the property is put to each use, and must provide the area of the property that is put to each use.6.2.3.3. When two different individuals, corporations, associations or entities use the property, the taxpayer must state the use to which each is putting the property. The taxpayer must also state what interest each has in the property, i.e., life estate, leasehold, etc.6.2.4. The taxpayer must provide a copy of the written statement which was filed with the assessor.6.2.5. All information filed by the taxpayer must be in affidavit form, or incorporated by reference into the affidavit and shall have attached thereto the form provided by the Tax Commissioner, such form being completed in full by the taxpayer. W. Va. Code '11-3-24a. Any information not sworn to will be presumed to be false unless substantiated by the assessor.6.2.6. The Tax Commissioner if he deems it pertinent, may request additional information in order to render an appropriate determination. For example, in order to determine whether a home for the elderly or handicapped qualified for exemption, the following information should be provided. 6.2.6.1. A copy of the articles of incorporation of the corporation which owns the property and, if different from the owner the same documents from the corporation which operates and manages the property, including any amendments or proposed amendments thereto.6.2.6.2. A copy of the bylaws of said corporation(s), including any amendments or proposed amendments thereto.6.2.6.3. A statement evidencing the nonprofit corporation's ties to the community and support from local community groups.6.2.6.4. A statement as to whether any officer or director does or will receive any compensation from the nonprofit corporation for his or her services. If compensation is or will be received, describe the amount and the basis thereof.6.2.6.5. A statement as to whether any officer or director has any financial interest in any contract with the nonprofit corporation, or in any firm or corporation which has a contract with the nonprofit corporation. If such exists, it must be fully described.6.2.6.6. As statement as to when the property was placed in use, the status of the property and the number, if any, of residents as of July 1 of the year during which application for exemption was submitted. Additionally, what will be the total number or residents in the property?6.2.6.7. Copies of balance sheets and statements of income and expense for each of the last three (3) fiscal years that the nonprofit corporation has been in existence.6.2.6.8. Copies of balance sheets and statements of income and expense for each of the last three (3) fiscal years, for the parcel(s) or item(s) from which exemption from ad valorem property taxes is requested.6.2.6.9. A narrative description of how construction and operation of the facility is financed, including for example: (a) whether a federal loan was obtained under 12 U.S.C. '1701; (b) the source of start-up funds; and (c) who will pay for operating deficits.6.2.6.10. A narrative describing the facilities, including: (a) number and types of structures; (c) number of units by size (number of bedrooms); (d) special amenities or features of the units; (e) number of units with such features; (g) health and physical therapy facilities; (h) community rooms or buildings; (i) recreational facilities;(k) any other essential service facility.6.2.6.11. Does the project provide any services to the occupants such as health care, continuing education, welfare information, recreational, homemaker, and counseling services, referral services, and transportation? If yes, please describe each service and indicate whether or not a charge is made for the service, whether it be separately stated or included in the monthly rental charge to the occupants. Additionally, if a charge is made, how is it determined; i.e., on a profit basis, to recover cost or at less than cost, and whether the charge is based on providing the service at the lowest feasible cost to the occupants.6.2.6.12. A narrative description of the occupancy of the facility (elderly and/or handicapped, including physically handicapped or developmentally disabled, i.e., mentally retarded, cerebral palsy, or epilepsy).6.2.6.13. What are the criteria, if any, which an eligible tenant must meet?6.2.6.14. Are the apartments furnished or unfurnished?6.2.6.15. What is the monthly rental charge for the different apartments? How is it determined and how does it compare to rental charges for similar public apartments in the surrounding community?6.2.6.16. The number of units for which Section 8 Housing Assistance Payments are made by the Federal government, and the number of units for which no such assistance is received.6.2.6.17. Do residents separately pay for electricity, cable television, telephone or other utilities?6.2.6.18. Will any residents be accepted without paying rent and, if so, how many and what are the distinguishing criteria?6.2.6.19. Will residents be evicted if they are unable to pay their monthly rental or pay for services?6.2.6.20. Is any portion of the facility leased to another for use in business? If yes, then describe the portion so leased, the annual rental and identify the lessee.6.3. Information submission date. All information should be mailed in such a manner so as to allow the Tax Commissioner sufficient time to provide a ruling. It is recommended that all information be mailed to the Tax Commissioner by January 31 of the assessment year.6.4. Tax Commissioner ruling issuance date. The Tax Commissioner shall issue his ruling on or before February 28 of the assessment year. W. Va. Code '11-3-24a.