West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-11-34
Appointment of special appraisers
Official textcode.wvlegislature.gov
The Tax Commissioner may employ special appraisers for the purpose of determining the value of any property which is, or is believed by the Tax Commissioner to be, subject to the tax imposed by this article. Such special appraisers shall be paid such compensation as the Tax Commissioner deems proper.
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In this chapter (40 sections)
- 11-11-14 · Extension of time for payment
- 11-11-15 · Interest
- 11-11-16 · Receipts for taxes
- 11-11-17 · Special lien for estate tax
- 11-11-17A · Discharge of nonresident decedent’s real property in…
- 11-11-18 · Discharge of estate; notice of lien; limitation on lien; etc
- 11-11-19 · Final accounting delayed until liability for tax determined
- 11-11-20 · Liability of personal representatives; etc
- 11-11-21 · Duty of resident personal representative of nonresident…
- 11-11-22 · Duties and powers of corporate personal representatives of…
- 11-11-23 · Proof of payment of death taxes to state of domicile
- 11-11-24 · Domicile of decedent
- 11-11-26 · Sale of real estate by personal representative to pay tax
- 11-11-27 · Prima facie liability for tax
- 11-11-28 · Apportionment of West Virginia estate taxes; deduction of…
- 11-11-29 · Time for assessment of tax
- 11-11-30 · Refund of excess tax due to overpayment of federal estate tax
- 11-11-31 · Agreements as to amount of tax due
- 11-11-32 · 11-11-32
- 11-11-33 · Administration of article by Tax Commissioner
- 11-11-34 · Appointment of special appraisers
- 11-11-35 · Privacy of information
- 11-11-36 · Money penalty for failure to produce records
- 11-11-37 · Interpretation and construction
- 11-11-38 · Estates to which article applies; former law preserved
- 11-11-39 · Effectiveness of this article
- 11-11-40 · General procedure and administration
- 11-11-41 · Criminal penalties
- 11-11-42 · Severability
- 11-11-43 · Effective date
- 11-11A-1 · Procedure and authority
- 11-11A-2 · "State" defined
- 11-11A-3 · Interpretation of article
- 11-11A-4 · Title
- 11-11A-5 · Applicability
- 11-11B-1 · Arbitration authorized
- 11-11B-2 · Hearings
- 11-11B-3 · Powers of board
- 11-11B-4 · Determination of board
- 11-11B-5 · Majority vote; exception