W. Va. Code R. § 110-3B-6

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

Section 110-3B-6 - Notice Of Increased Assessment

6.1. If the assessor, while complying with the order of the Tax Commissioner, determines that the revised assessed valuation of any item of real property is more than ten percent (10%) greater than the valuation assessed for that item in the last tax year and the increase is entered in the property books as provided in W. Va. Code '11-3-19, the assessor shall forthwith give notice of the increase to the owner or the person controlling the property as provided in W. Va. Code '11-3-2.

6.2. The county assessor must give the notice at least five (5) days prior to the special session at which the county commission meets for the purpose of review of the revised assessments for the tax year and advise the person assessed or the person controlling the property of his right to appear and seek an adjustment with respect to classification and taxability of property resulting from a clerical error, or a mistake occasioned by an unintentional or inadvertent act as distinguished from a mistake growing out of negligence or the exercise of poor judgment. The notice shall be made by first class United States postage mailed to the address of the person assessed or the person controlling the property for payment of tax on the item in the previous year.

6.3. Where the valuation in any one or more classes generally increase, then, in lieu of notice by first class mail, the notice shall be by publication by a Class I-0 legal advertisement in compliance with the provisions of W. Va. Code '59-3-1 et seq., and the publication area shall be the county.

W. Va. Code R. § 110-3B-6