Administrative Remedy

8.1. The owner of property assessed under W. Va. Code §11-3-1 et seq., properly the subject of a determination of the applicability of Pollution Control Facilities Tax Treatment authorized under W. Va. Code §11-6A-1 et seq., or the Assessor of the county in which the property is assessed, who claims to be aggrieved or damaged by the tax commissioner by the inclusion or exclusion of a facility or any component of a facility, or an allocation of any portion a facility, shall appeal the action to the commissioner under the authority of W. Va. Code §11-3-24a. Disputes concerning whether an item of personal property qualifies as a "facility" or "pollution control facility" as defined in Section 2.4 of this rule shall be considered to be matters of classification or taxability and as such are appealable under the provisions of W. Va. Code §11-3-24a.