Reassessment By Tax Commissioner

5.1. Whenever the Tax Commissioner determines that the county assessor is failing or has refused to comply with the order of the Tax Commissioner, made pursuant to West Virginia Code §18-9A-11(g), to make such corrections in the assessed valuations for the year as may be necessary so that they comply with the requirements of Chapter 11 of the West Virginia Code and W. Va. Code §18-9A-11, the Tax Commissioner may, in his discretion, take possession of the property books and fix the assessments so that the totals by class comply with Chapter 11 of the West Virginia Code and W. Va. Code §18-9A-11. The Tax Commissioner may remove the property books and any other pertinent information relating to assessed value from the county to any office of the State Tax Department.

5.2. Whenever the Tax Commissioner takes possession of the property books and fixes the assessments so that the totals by class comply with Chapter 11 of the West Virginia Code and W. Va. Code §18-9A-11, he shall give the taxpayers the same notice which section §110-3B-6 of these regulations requires the assessor to give.