Participation by County Sheriff and Prosecuting Attorney in Event of Appeal

1.1. Tangible personal property assessed by the county assessor is assessed annually, as of the first day of July, for ad valorem property taxes assessed for the next property tax year, which is the next ensuing calendar year after the July 1st assessment day. The county sheriff mails personal property tax tickets or statements to property owners beginning July 15th of the property tax year for which the taxes are levied. These taxes are payable in two installments. The first half installment payment is due September 1st of the property tax year and becomes delinquent if not paid before October 1st of the property tax year. The second installment payment is due March 1st of the next calendar year and becomes delinquent if not paid before April 1st of that calendar year. A discount is allowed when property taxes are paid before the date they become due.

1.2. Operating real and personal property of public service businesses is assessed annually by the Board of Public Works for the next property tax year.

1.3. Illustration of property tax cycle for property assessed by the county assessor or Board of Public Works.

May 1, 2005 On or before May 1st each year, public service businesses must file property tax returns with the Board of Public Works, covering their operations during preceding calendar year.

July 1, 2005 Property assessed as of this day for 2006 property taxes.

August 1, 2005 On or before August 1st, owners of producing and reserve oil and natural gas properties file reports with Tax Commissioner.

September 1, 2005 On or before September 1st, owners of actively mined coal property and owners of actively mined other minerals file reports with Tax Commissioner.

September 15, 2005 On or before September 15th, owners of reserve coal properties and owners of reserve mined minerals file reports with Tax Commissioner.

September 15, 2005 On or before September 15th, owners of other natural resource properties file reports with Tax Commissioner.

September 15, 2005 On or before September 15th each calendar year, the Tax Commissioner must furnish to the Board of Public Works tentative assessed values of the operating property of each public service business.

October 1, 2005 After the July 1st assessment day and before October 1st each year, every incorporated business must file with the county assessor the report required by W. Va. Code ' 11-3-12. This report includes a listing of real and personal property owned by the incorporated business. Public service businesses report only their nonoperating property.

Before October 1st each year, individuals who receive a property tax report form from the county assessor must complete the form and return it to the assessor.

On or before October 1st, owners of industrial real and personal property must file reports with the Tax Commissioner,

Board of Public Works begins meeting on or before October 1st to fix the assessed value of the real and personal operating property of each public service business.
November 1, 2005 After the July 1st assessment day and before November 1st each year, sole proprietors and unincorporated businesses must file with the county assessor the report required by W. Va. Code §11-3-15. This report includes a listing of real and personal property owned by the unincorporated business, or by the sole proprietor and used in his or her business.

Unincorporated businesses and sole proprietors engaged in the business of agriculture are not required to file the §11-3-15 report. Corporations engaged in the business of agriculture are required to file the report required by §11-3-12, which is due October 1st.

December 31, 2005 Lien for 2006 property taxes attaches to operating property of public service business.

January 31, 2006 County assessor completes land and personal property tax books and delivers them to the county commission, which begins meeting as a board of equalization and review on February 1, 2006.

February 28, 2006 Boards of equalization and review must complete their work and adjourn sine die.

April 18, 2006 County commissions, county boards of education and municipal governing bodies meet on the third Tuesday in April to set property tax levy rates for the current property tax year. The levy rates are then certified to the county assessor and to the State Auditor.

As soon as possible after the assessment of public service business property is completed, the State Auditor mails to each operator of a public service business a statement of all taxes and levies assessed.

June 7, 2006 After the levy rates are certified to the county assessor, the assessor applies the appropriate levy rates to the assessed values of property entered in the land and personal property books for current property tax year. The completed land and personal property books must be delivered to the county sheriff by June 7th.

July 15, 2006 County sheriff begins collecting 2006 property taxes by mailing property tax tickets or statements to owners of property listed in the land and personal property books for the current property tax year.

September 1, 2006 A discount is allowed if first half 2006 property taxes, or taxes for the full year, are paid before September 1st to the county sheriff, or to the State Auditor in the case of property assessed by the Board of Public Works.

First half installment payments of 2006 property taxes are due September 1st.

For public service businesses, the first half installment payment of 2006 property taxes are delinquent if not paid by September 1, 2006.

October 1, 2006 First half installment payments of 2006 property taxes not paid by the end of September become delinquent on October 1st.

For public service businesses, first half 2006 property taxes are delinquent if not paid by September 1st.

March 1, 2007 Second half installment payments of 2006 property taxes are due March 1st.

March 1, 2007 A discount is allowed if second half 2006 property taxes are paid before March 1st to the county sheriff, or to the State Auditor in the case of property assessed by Board of Public Works.

Second half installment payments of 2006 property taxes are due March 1st.

For public service businesses, the second half installment payment of 2006 property taxes are delinquent if not paid by March 1, 2007.

April 1, 2007 Second half installment payments of 2006 property taxes not paid by the end of March become delinquent on April 1st.
For public service businesses, second half 2006 property taxes are delinquent is not paid by March 1st.

April 2007 Sheriff prepares and publishes a notice stating in effect that unpaid property taxes assessed for the 2006 property tax year (calendar year) have become delinquent and that unless paid by April 30, 2007, will be included for publication as provided in W. Va. Code §11A-2-10a.

May 1, 2007 On or before May 1st, the sheriff prepares a list of delinquent property taxes, on both real and personal property, for the preceding property tax year (calendar year), as provided in W. Va. Code §11A-2-11.

This list must be posted on the front door of the courthouse and published as a Class 1-O legal advertisement at least two weeks before the meeting of the county commission at which the list is presented for examination. W. Va. Code §11-2A-13.

June 15, 2007 On or before June 15th, the sheriff must present the list of delinquent property taxes to the county commission for examination. After review by the county commission, the sheriff may begin using remedies provided in the West Virginia Code to collect delinquent personal property taxes from those who owe the tax. W. Va. Code §11-2A-14.

July 1, 2007 On or before July 1st, the list of delinquent real property taxes must be certified to the State Auditor as provided in W. Va. Code §11A-2-15.
Appendix B. Property Tax Returns and Reports; Listing of Property; Assessments; Exoneration; and Penalties.

1.1. Persons engaged in business activity in this State are required to annually file certain reports with the county assessor. Public service businesses report operating property information to the Board of Public Works and report nonoperating property to county assessors.

1.1.1. Incorporated businesses. -- Except as provided in subdivision 1.1.2 or subdivision 1.1.5 of this subsection, each incorporated company, whether foreign or domestic, having its principal office or chief place of business in this State, is required to annually, between July 1st and October 1st, make a written report to the county assessor, as of the first day of July, verified by the oath of the president or chief accounting officer, to the assessor of the county in which its principal office or chief place of business is situated, or in which its property subject to taxation in this State is located, if the corporation does not have a principle office or chief place of business in this State. W. Va. Code §11-3-12. This report includes, among other things, the kinds, quantities and fair market values of all of its tangible personal property in each tax district in which it is located on the first day of July.

1.1.2. Public service businesses. -- The operating property of a public service business is returned to the West Virginia Board of Public Works for assessment as provided in W. Va. Code §11-6-1 et seq. Nonoperating property of a public service business is reported to the county assessor as provided in subdivision 3.1.1 or 3.1.3 of this section. "Public service business" includes railroads, telegraph and express companies, telephone companies, pipelines, car line companies and other public utilities.

1.1.3. Sole proprietors and other unincorporated businesses. -- Except as provided in subdivision 3.1.4 or 3.1.5 of this subsection, the owner, agent, or chief account of every sole proprietorship or unincorporated trade or business carried on in any county of this State is required to annually, between July 1st and November 1st, make a written report to the county assessor, as of the first day of July, showing the items required by W. Va. Code §11-3-15, including, but not limited to, (a) the amount, fair market value and classification of all tangible personal property, including, but not limited to, chattels real, used in connection with the sole proprietorship or unincorporated trade or business and (b) the amount, fair market value and classification of all goods and property kept for sale and remaining unsold as of the first day of July. Items (a) and (b) are entered in the personal property book of the county, in the tax district, in which these items are kept or located for the greater part of year.

1.1.4. Unincorporated agricultural businesses. -- Individuals and unincorporated business engaged in the business of farming are not required to file the report required by W. Va. Code §11-3-15. Incorporated agricultural businesses are required to file the report required by W. Va. Code §11-3-12.

1.1.5. Special valuation methods.

1.1.5.1. A special method for appraising dealer vehicle inventory is provided in W. Va. Code §11-6C-1 et seq. Returns of this specie of property are filed with the county assessor as provided in W. Va. Code §11-6C-3.

1.1.5.2. A special method for valuing certain manufacturing production property is provided in W. Va. Code §11-6E-1 et seq. Returns of this specie of property are filed with the county assessor in which the specific item of property is located on the first day of July of the assessment year. W. Va. Code §11-6E-4.

1.1.5.3. A special method for valuing qualified capital additions to a manufacturing facility, including the real and personal property associated with the qualified capital addition to a qualified manufacturing facility, as defined in W. Va. Code §11-6F-2(d), is returned to the county assessor of the county in which the manufacturing facility is located, W. Va. Code §11-6F-4, and taxed as provided in W. Va. Code §11-6F-3.

1.1.5.4. A special method for taxing interstate motor vehicles registered under the international proportional registration agreement is provided in W. Va. Code §11-6G-1 et seq.

1.2. Listing and assessment of property.

1.2.1. General rule. -- Except as provided in subdivision 3.2.2 of this subsection, every person required by law to list personal property for ad valorem property taxation must list the tangible personal property in the tax district in which it is located on the first day of July of the assessment year. Chattels real are listed in the tax district wherein the land to which they relate is located. W. Va. Code §11-5-4.

1.2.2. Exception. -- However, the capital (except real estate and chattels real) employed in any trade or business (other than agriculture) belonging to a company whether it is incorporated or not, or to an individual, is listed and assessed for taxation in the county and tax district in which the principal office for the transaction of the financial concerns pertaining to the trade or business is located in this state; or, if there is no such office, then in the county and tax district where the operations are carried on. W. Va. Code §11-5-4.

1.2.3. Catchall. -- Goods and chattels and other tangible personal property not exempt from taxation which may not be assessed for taxation in the county and tax district where the property is located on the first day of July of the assessment year, but which have been removed from that location, are assessed in the tax district where they are on the first day of July of the assessment year. W. Va. Code §11-5-4.

1.5. Exoneration. -- The assessment and payment of ad valorem property taxes on any item of property in any county of this State for any tax year exonerates the owner of the property from assessment and payment of taxes assessed on the same property in any other county of this State for that same property tax year. W. Va. Code §11-5-4.

1.6. Forfeiture penalties.

1.6.1. Refusal to list property. -- Any person, firm or corporation whose duty it is by law to list any real estate or personal property for ad valorem property taxation that refuses to furnish a proper list of the property to the county assessor or Tax Commissioner, within the time required by law, or that refuses to list the property with the county assessor or the Tax Commissioner, within the time required by law, is, at the discretion of the county assessor or Tax Commissioner, subject to a forfeiture penalty of not less than $25 nor more than $100, unless good cause is shown for the refusal. Additionally, the person, firm or corporation is denied all remedy provided by law for correction of any assessment made by the county assessor or Board of Public Works. W. Va. Code §11-3-10.

1.6.2. False statements. -- Any person, firm or corporation whose duty it is by law to list any real estate or personal property for ad valorem property taxation that refuses to answer any question of the county assessor or the Tax Commissioner, or answers falsely any question asked by the county assessor or the Tax Commissioner, or refuses to deliver any statement required by law, at the discretion of the county assessor or Tax Commissioner, is subject to a forfeiture penalty of not less than $25 nor more than $100, unless good cause is shown for the refusal. Additionally, the person, firm or corporation is denied all remedy provided by law for correction of any assessment made by the county assessor or Board of Public Works. W. Va. Code §11-3-10.

1.6.3. Failure to file required return. -- Any person, firm or corporation required by law to make return of property for ad valorem taxation, whether the return is to be made to the county assessor, the Board of Public Works, the Tax Commissioner, or any other assessing officer or body, who fails to return a true list of all property which should be assessed in this State, in addition to all other penalties provided by law, shall forfeit one percent of the value of the property not yet returned and not otherwise taxed in this State. W. Va. Code §11-3-10.

1.6.4. Separate offenses. -- Each failure to make a true return as required by law constitutes a separate offense, and a forfeiture applies to each of them, but all forfeitures, to which the same person, firm or corporation is liable, may not exceed five percent of the value of the property not returned. W. Va. Code §11-3-10.