Statutes, codes, and regulations
West Virginia Administrative Code
Agency 189 - Property Valuation Training And Procedures CommissionTitle 189 - LEGISLATIVE RULE PROPERTY VALUATION TRAINING AND PROCEDURES COMMISSION
Series 189-03 - Statewide Procedures For The Maintenance And Publishing Of Surface Tax Maps
Section 189-3-2 - Purpose

W. Va. Code R. § 189-3-2

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 189-3-2 - Purpose

Tax maps are fundamental to the appraisal (valuation) of real estate. They help to determine the location of property, indicate the size and shape of each parcel, and illustrate its relation to features that affect value. It is, therefore, necessary that the tax maps and assessment system records accurately represent what is actually owned by the taxpayer. Although tax maps serve as a general reference to property locations, they are not a substitute for official survey plats.

W. Va. Code R. § 189-3-2