West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-1B-5
Preparation of property list by Tax Commissioner; publication by sheriff
# (a)
The Tax Commissioner shall compile a list of all separately assessed property which was subject to the appraisal. A separate list shall be compiled for each county, which list shall include the district in which the property is or was located at the time of appraisals, the owner or owners of such separately assessed item or parcel at that time and the appraisal value thereof. To the extent known by the Tax Commissioner, such list shall include and reflect the name of the current property owner to the extent ownership of the subject property has changed since its reappraisal. Such list shall be delivered to the several assessors, sheriffs and county commissions on or before June 15, 1986. All proposed final appraisals shall be included in such list and shall reflect all final revisions and modifications which are made or to be made prior to such date pursuant to sections sixteen and seventeen, article one-a of this chapter with respect to property which has been subject to revisions or modifications in the value thereof, or if an appeal is pending before the county commission with respect to the value of any such property then the list shall include the last value certified by the Tax Commissioner to the county commission as to such property or if the value has been established by order of the county commission and a petition for writ of certiorari is still pending before the circuit court and shall have not been finally determined by the court, then the value last adopted by the county commission shall be included in the list and such fact or facts shall be separately noted in such list.
# (b)
The sheriff shall, upon receipt of the list required to be compiled and delivered by the Tax Commissioner, forthwith cause notice to be given owners that the appraisal of all property subject to ad valorem taxation within the county has been completed and that the results thereof are available to any person interested therein at the office of the assessor. Such notice shall be given in the form of a Class I-O legal advertisement in the accordance with article three, chapter fifty-nine of this code and the publication area shall be the county. The assessor shall simultaneously inform the Tax Commissioner of the fact that the notice was or has been published according to the requirements of this section.
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In this chapter (40 sections)
- 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
- 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…