W. Va. Code R. § 189-5-3

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 189-5-3 - General Pricing Guidelines
3.1. Cost Recovery from Tax Map Sales. -- Tax map sales help to cover costs for consumables like paper and ink, but typically sales will not generate enough revenue to pay salaries of full-time employees.
3.2. Surcharge for Courthouse Facilities Improvement Fund. -- The charges in this rule are in addition to surcharges required by W.Va. Code § 11-1c-7(e) for the use of the Courthouse Facilities Improvement Fund. Tax maps distributed at no fee are not subject to the courthouse facilities surcharge.
3.3. Authority to Set Fees. -- The Property Valuation Training and Procedures Commission sets the fees for tax map sales with sales subject to the Courthouse Facilities Improvement Fund surcharges in accordance with subsection 3.2 of this rule.
3.3.a. Non-Cadastral Map Data. -- The Property Valuation Training and Procedures Commission shall not set fees associated with aerial photography, addresses, road centerlines, elevation contours, digital elevation models, and other mapping layers acquired by county or local governments.
3.3.b. Customized Maps. -- If the public requests services to create customized maps that are over and above the normal mapping requirements of the county assessor's office, then in addition to the charges required in this rule, the county assessor may charge for the employees' time at a reasonable base rate, as well as the cost of consumables like paper and ink. The county assessor may refuse or postpone any map project that would interfere with the statutory duties of the county assessor. An example of a customized map includes combining tax map information with aerial photography.
3.4. Map Sales by the West Virginia Tax Division of the Department of Revenue. -- The Tax Map Sales Office of the West Virginia Tax Division of the Department of Revenue shall charge the same fees set forth in the price schedules for map products that it is authorized to sell.
3.5. Property Tax Division. -- County assessors may not charge the Property Tax Division, of the West Virginia Tax Division of the Department of Revenue, for county tax maps or related mapping files or the tax maps and Digital Parcel Files required for monitoring the county assessor offices on behalf of the Property Valuation Training and Procedures Commission and for the Mineral Lands Mapping and Managed Timberland Programs. The Property Tax Division shall ensure all county assessors have access to the mineral parcels for their county at no cost.
3.6. Tax Maps on the Internet. -- Generally, county assessors charge the public a nominal amount for map services that require human involvement to print or distribute the maps. County assessors may choose not to charge for tax maps displayed on the Internet that allow the public to view parcel maps remotely and which require no interaction of office staff in the printing and distribution of tax maps. In addition, county assessors may permit the public to download their digital Finished Tax Maps via their county website or designated agent at no cost.
3.7. Digital Parcel Web Map Services on the Internet. -- County assessors may authorize agents to allow their parcels to be displayed as web map services which typically allow "viewing only" of parcels.
3.8. Non-Disclosure Agreements. -- A county assessor may choose not to charge tax map sales for other governmental agencies, economic development projects, or for other uses that benefit the public in accordance with non-disclosure agreements set forth in subdivision 7.1.a. of this rule.

W. Va. Code R. § 189-5-3