Appeals

5.1. In September of the calendar tax year, the Tax Commissioner will notify the owner of cell towers constructed or erected between July 1, 2019 and July 1, 2024 of the tentative assessed values of the cell towers for the next calendar tax year.

5.2. If the owner disagrees with the tentative assessed value, the owner may submit information in support of its position to the Property Tax Division, at the address shown in §110-43-4.2 of this rule.

5.3. If the owner still disagrees with the assessed value, the owner may file a protest with the Board of Public Works and appear before the Board, on the date set by the Board to hear objections taxpayers have to the assessed values recommended by the Tax Commissioner.

5.4. The Board of Public Works will then set the assessed values of the cell towers. An owner claiming to be aggrieved by the assessed value may appeal to circuit court as provided in W. Va. Code § 11-6-12.