W. Va. Code R. § 189-3-14

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

Section 189-3-14 - Map Security

Tax maps are fundamental to the appraisal process of real estate because the maps help determine the location of property, indicate the size and shape of each parcel, and reveal its relations to pertinent features that affect value Therefore, in order to ensure the continued updating, safekeeping and availability of tax maps, the county assessors, and their agents, shall adhere to the following:

14.1. Provide appropriate storage for the protection of the maps and computerized data. As insurance against loss or damage, and as assurance of an adequate historical record of ownership, it is recommended that at least one reproducible set of maps and computerized map data be stored in a fireproof environment at a location different from the place where the originals are stored or used. The computerized map data should consist of the full data set that data producers use in their daily business operations. The Department of Revenue is authorized to be a repository for this information, provided that such information shall not be copied, sold or distributed without the authorization from the assessor of the county from which the information was created.

14.2. Make a copy at least once a year.

14.3. Should a master set of maps become lost, destroyed or damaged, the county assessor is responsible for replacing the master maps.

W. Va. Code R. § 189-3-14