W. Va. Code R. § 189-3-15
Once a year, as part of the State Parcel Management Program, a state parcel boundary file with minimum attributes shall be standardized across jurisdictional boundaries to meet statewide business needs including emergency response and economic development. To fulfill this annual requirement, during the month of April, all county assessors who maintain automated systems shall submit their digital parcel boundary files and associated metadata to the State Tax Department in accordance with prescribed submission guidelines. It is recommended that digital parcel files be geo-referenced, seamless, topologically validated, and linkable to the Integrated Assessment System. The State Tax Department may provide this information to any federal, state, or local government agency for their limited use. The further reproduction and distribution shall be in accordance with paragraph 7.8.c.6 of this rule.
W. Va. Code R. § 189-3-15