West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-1B-13
Duty of assessor to assist county commission; inventory of flood damaged property
# (a)
The county commission, sitting in review of appraisals pursuant to this article, may require the assistance of the county assessor in making its determinations under this article. Further, the assessor shall be competent to testify as to values of property generally or as to the value of a specific item or property when called upon to do so by either of the parties or the county commission.
# (b)
It shall be the additional duty of the assessor in the counties of Barbour, Berkeley, Braxton, Calhoun, Doddridge, Gilmer, Grant, Greenbrier, Hampshire, Hardy, Harrison, Jefferson, Lewis, Marion, Mineral, Monongalia, Monroe, Morgan, Nicholas, Pendleton, Pocahontas, Preston, Randolph, Summers, Taylor, Tucker, Tyler, Upshur and Webster to prepare an inventory of all property damaged as a result of the flood which occurred in those counties during the month of November, 1985 to the extent of damage thereto, which shall be noted for such use as maybe proper with respect to any future assessments of any such property.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-1B-4 · Appraisal of property
- 11-1B-5 · Preparation of property list by Tax Commissioner; publication…
- 11-1B-6 · Notice of appraised values of real property to owner by Tax…
- 11-1B-7 · Additional newspaper, radio and television advertising…
- 11-1B-8 · Review by county commission; petition therefore; hearing;…
- 11-1B-9 · Agreements by owner, Tax Commissioner and assessor;…
- 11-1B-10 · Property tax appraisement consultants; assignment; duties;…
- 11-1B-11 · The right of other property owners or assessor to petition…
- 11-1B-12 · Time of decision by county commission
- 11-1B-13 · Duty of assessor to assist county commission; inventory of…
- 11-1B-14 · Review by circuit court on certiorari
- 11-1B-15 · Right of Tax Commissioner, assessor or property owner to…
- 11-1B-16 · Reimbursement of costs to assessor and sheriff
- 11-1B-17 · Report by county commission required; reports to Legislature
- 11-1B-18 · Appraisal of property; date of implementation; assessor to…
- 11-1B-19 · Extending the period for hearings in certain cases;…
- 11-1C-1 · Legislative findings
- 11-1C-1A · Further legislative findings and declarations; effect of…
- 11-1C-1B · Phase-out of taxation of intangible personal property
- 11-1C-2 · Definitions
- 11-1C-3 · Property valuation training and procedures commission…
- 11-1C-4 · Commission powers and duties; rulemaking
- 11-1C-5 · Tax Commissioner powers and duties
- 11-1C-5A · Rules
- 11-1C-5B · 11-1C-5B
- 11-1C-6 · Required training for assessors, their staffs and county…
- 11-1C-7 · Duties of county assessors; property to be appraised at fair…
- 11-1C-8 · Additional funding for assessors' offices; maintenance funding
- 11-1C-9 · Periodic valuations