W. Va. Code R. § 110-2-2
Definitions
2.1. AAccount@ means for each county one entry on the landbooks or one entry on the personal property books.
2.2. AAssessment@ and Aassessed value@ means sixty percent (60%) of the value of the property as determined by law as provided in W. Va. Const. Art. X, ' 1b and W. Va. Code §11-1C-1.
2.3. ACompatibility@ means the ability of computers to run the same computer program without appreciable alterations.
2.4. ACounty Server@ means the server located within the assessor=s office or county courthouse which provides services for computers and devices connected to the local area network and upon which applications of the assessment administration and valuation system reside.
2.5. AData base@ means a collection of information stored and organized in a precise manner so that the information can be used in the performance of various program instructions.
2.6. ADisk storage@ means magnetic storage in which data are stored by magnetic recording on the flat surfaces of one or more disks.
2.7. AFile@ means a collection of data sets that are organized and stored, either on disk or tape as a unit, and are used to read and write information in an orderly fashion.
2.8. AHardware@ means the statewide server itself and peripheral equipment (computers, printers, data storage devices, telecommunications equipment, etc.).
2.9. AStatewide server@ means the server that provides the primary services for devices connected to the statewide network and is located within the Tax Commission or a site designated by the Tax Commission.
2.10. AInformation Services and Communications Division@ or AI S&C@ means the AInformation Services and Communications Division@ (IS&C), Department of Administration, which is an agency within the government of the State of West Virginia.
2.11. ANetwork@, Aelectronic data processing system network@ or Asystem@ means the statewide electronic data processing system network required by W. Va. Code §11-1A-21.
2.12. APassword@ means the unique identification word assigned to each user and which, when entered, allows the user to supply or retrieve information.
2.13. APrintlines@ means the number of lines printed for each document requested by specific users.
2.14. AProperty books@ means the official land and personal property books maintained by the respective county assessors which contain the appropriate information for each account.
2.15. APeriodic valuations@ means the annual periodic valuation of all property in this State required by W.Va. Constitution Art. X, ' 1b and W. Va. Code §11-1C-9.
2.16. ATape storage@ means the computer storage medium similar to magnetic tape used in an ordinary sound tape recorder and upon which are recorded portions of the data base.
2.17. ATax Commissioner@ or ACommissioner@ means the Tax Commissioner of the State of West Virginia or his or her delegate as authorized in W. Va. Code §§11-1-1 and 11-1A-3(d).
Amendment history
5/1/1999
Source: view the official text
Nearby sections (25 sections)
- 110-1M-5 · Valuation of Interstate Commercial Motor Vehicles
- 110-1M-6 · Taxpayer Returns For All Public Utility Property Except…
- 110-1N-1 · General
- 110-1N-2 · Definitions
- 110-1N-3 · Valuation of Automobiles
- 110-1N-4 · Valuation of Trucks, Recreational Vehicles, Motorcycles,…
- 110-1N-5 · Valuation of Watercraft
- 110-1N-6 · Valuation of Airplanes
- 110-1N-7 · Taxpayer Return
- 110-01P · Valuation of Commercial and Industrial Real and Personal…
- 110-01Q · Appointment of Special Assessors by State Tax Commissioner
- 110-2-1 · General
- 110-2-2 · Definitions
- 110-2-3 · Network Development Responsibility
- 110-2-4 · County Responsibility
- 110-2-5 · Network Operations
- 110-2-6 · Network Security and Safeguards
- 110-3-1 · General
- 110-3-2 · Definitions
- 110-3-3 · Constitutional Authority
- 110-3-4 · Statutory Exemptions From Ad Valorem Property Taxes
- 110-3-5 · Ruling By The County Assessor
- 110-3-6 · Tax Commissioner's Ruling
- 110-3-7 · Appeal
- 110-3-8 · Property Belonging To The United States