West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-1A-15
Appraisal of property; lists to county officials
# (a)
All real property assessed, or which should have been assessed, as of July 1, 1983, and all property described and listed pursuant to section four of this article, shall be appraised by the Tax Commissioner at its value as defined in this article, in order that the Tax Commissioner may comply with the requirement of section one of this article.
# (b)
As appraisals are completed and notices given in accordance with the provisions of section sixteen of this article, lists of the property appraised, the owners and valuations shall be delivered to the assessor, the county commission and the sheriff of the county wherein the appraised property is liable to assessment.
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In this chapter (40 sections)
- 11-1-4A · Powers of Tax Commissioner as to tax and revenue statistics
- 11-1-5 · Misconduct or negligence of officers
- 11-1-6 · Forms and instructions for assessors
- 11-1-7 · Assistance to commissioner by prosecuting attorney
- 11-1-8 · 11-1-8
- 11-1-9 · Holders of short-term permits and licenses to sell; rulemaking
- 11-1A-1 · Tax Commissioner to appraise property to ascertain value;…
- 11-1A-2 · Base year for first reappraisal
- 11-1A-3 · Definitions
- 11-1A-4 · Identification of property to be appraised; persons required…
- 11-1A-5 · Property excepted from listing for appraisal
- 11-1A-6 · Supplemental information required to be filed
- 11-1A-7 · When valuations not certified
- 11-1A-8 · Ascertainment of assessed value as of July 1, 1983
- 11-1A-9 · Subsequent alterations in property; economic change
- 11-1A-10 · Valuation of farm property
- 11-1A-11 · Valuation of certain classes or species of property; reserve…
- 11-1A-12 · Division of functions between the Tax Commissioner and…
- 11-1A-13 · Assurance of fair treatment
- 11-1A-14 · Release of results of statewide reappraisal; legislative…
- 11-1A-15 · Appraisal of property; lists to county officials
- 11-1A-16 · Administrative review of appraisal
- 11-1A-17 · Review of appraisal by the county commission sitting as an…
- 11-1A-18 · Review by circuit court on certiorari
- 11-1A-19 · Subsequent statewide reappraisals required
- 11-1A-20 · Cooperation of other agencies of state and local government
- 11-1A-21 · Electronic data processing system network for property tax…
- 11-1A-22 · Phase-in, determination thereof, application and limitations
- 11-1A-23 · Confidentiality and disclosure of property tax returns and…
- 11-1A-24 · Creation and use of appraisal manual
- 11-1A-25 · 11-1A-25
- 11-1A-26 · Appraisal of corporate property; reports to Tax Commissioner…
- 11-1A-27 · 11-1A-27
- 11-1A-28 · Review appraisal requirements; qualifications of review…
- 11-1A-29 · Requirements for state employees and employees of designated…
- 11-1A-29A · Duty of Tax Commissioner, assessors, sheriffs and county…
- 11-1A-30 · Severability
- 11-1B-1 · Legislative findings and intent
- 11-1B-2 · Application of article
- 11-1B-3 · Definitions