Current through Register Vol. XLI, No. 50, December 13, 2024
Section 189-5-6 - Ordering Procedures, Authority for Sales and Purchasing Locations6.1. Ordering Procedures. -- All requests for tax maps shall include the county name, district or corporation name and map number.6.2. Authority for Sale of Tax Maps. -- Only the county assessors of the fifty (55) counties of the State and their agents may copy, reproduce, sell or lease.6.2.a. Agents. -- A county assessor may contract an agent to copy, reproduce, distribute, sell, or lease tax maps at the prescribed price. The Property Tax Division of the West Virginia Tax Division of the Department of Revenue is an agent for all counties for the purpose of sale, reproduction and distribution of tax maps.6.2.a.1. Bonding. -- The counties' agents shall be sufficiently bonded.6.2.a.2. Property Tax Division. -- The Division may sell paper or digital Finished Tax Maps and Digital Parcel Files to the public. It is not the responsibility of the Property Tax Division to provide tax maps to authorized county agents. The Property Tax Division may withhold an amount for each paper or digital Finished Tax Map or Digital Parcel File, which shall cover the cost of materials, overhead, administration, personnel, sales tax and postage. The amount remaining after the deducting the cost of materials, overhead, administration, personnel, sales tax and postage shall on a semi-annual basis be remitted to the county whose tax map is sold.6.2.b. Accounting Records. -- The county assessors and their agents shall maintain proper accounting procedures and practices.6.2.c. Inspection Audit. -- The tax map accounting records of the county assessors or their agents shall be available for inspection at any time.6.2.d. Deposits. -- Any funds received by the county assessors, or their agents, as a result of the reproductions shall be deposited on a monthly basis to the assessors' re-valuation fund.6.3. Purchasing Locations. -- Tax maps may be purchased at the following locations:6.3.a. County Assessors. -- Tax maps may be purchased, in person, at each of the fifty-five (55) county assessor's offices throughout the State located in the courthouse at each of the county seats (town or cities).6.3.b. West Virginia Tax Division of the Department of Revenue. -- Tax maps may be purchased, in person, ("Walk-in") or by prepaid mail orders from West Virginia Tax Division of the Department of Revenue.6.3.b.1. Mailing Address if Purchased by Mail Order: Property Tax Division, Tax Map Sales
1124 Smith St., Room 101
Charleston, West Virginia 25301
6.3.b.2. Physical Street Address if Purchased at State Tax Map Sales Office: Property Tax Division, Tax Map Sales
Albert T. Summers Center
1124 Smith St., Room 101
Charleston, WV 25301
Phone: (304)558-4166
Fax:(304)558-4454