Current through Register Vol. XLI, No. 50, December 13, 2024
Section 155-2-3 - Definitions3.1. "Assessed value" means the current value of the property as determined by that county's assessor.3.2. "Auditor" means the West Virginia State Auditor.3.3. "Consideration or value" means the purchase price of the property.3.4. "County Clerk" means any individual duly elected or appointed to serveas a clerk of a county commission. 3.5. "Grantee" means the West Virginia state agency or department purchasing the land. 3.6. "Grantor" means the prior owner of the property who transfers title to the State. 3.7. "Parcel number" means the specific number associated with a property which corresponds to a specific location on the county tax map. 3.8. "Split number" means the specific number associated with a property to differentiate different legal interests in a particular property. 3.9. "Sub-parcel number" means the specific number associated with a property which apportions a parcel number into one or more sub-parcels. 3.10. "Taxing district" means a specific district within a county used to apportion property locations for taxation purposes. 3.11. "Tax map number" means the specific number associated with a property which corresponds to a specific county tax map.