W. Va. Code R. § 110-3B-4

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

Section 110-3B-4 - Review And Resubmission Of The Property Books By The County Assessor

4.1. Whenever the Tax Commissioner shall, pursuant to W. Va. Code '18-9A-11(g), order the county assessor to make corrections in the assessed valuations for the year to comply with the requirements of Chapter 11 of the West Virginia Code and W. Va. Code '18-9A-11, the assessor shall review his work, make the changes necessary to bring his books into compliance with Chapter 11 of the West Virginia Code and W. Va. Code '18-9A-11, and resubmit the property books for the current year to the county commission. The assessor and his assistants shall attend the special sessions of the county commission held pursuant to the order and shall render every assistance possible in connection with the value of property assessed by them.

4.2. After the county commission completes the review of the property books, the assessor shall notify each levying body in the county of an increase in revised assessed value for one or more classes of property located within the jurisdiction of the levying body.