West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-3-29
Levies to be based only on values ascertained
Official textcode.wvlegislature.gov
Taxes for county, district, independent school district and municipal purposes shall be levied only upon the value of property ascertained under the provisions of this chapter.
Source: view the official text
In this chapter (40 sections)
- 11-3-15H · Ruling on petition
- 11-3-15I · Petitioner’s right to appeal
- 11-3-16 · Totals of property books
- 11-3-17 · Assessment of property of assessor and deputies
- 11-3-18 · Tax assessment and collection when emergency exists
- 11-3-19 · Property books; time for completing; extension of levies;…
- 11-3-20 · False entries in property books
- 11-3-21 · Violations where no penalty prescribed
- 11-3-22 · Expenses of assessors
- 11-3-23 · Alterations in property books
- 11-3-23A · Informal review and resolution of classification, taxability…
- 11-3-24 · Review and equalization by county commission
- 11-3-24A · Protest of classification or taxability to assessor; appeal…
- 11-3-24B · Board of Assessment Appeals
- 11-3-25 · Relief in circuit court against erroneous assessment
- 11-3-25A · Payment of taxes that become due while appeal is pending
- 11-3-25B · Appeal to Office of Tax Appeals
- 11-3-26 · Contents and effect of order granting relief
- 11-3-27 · Relief in county commission from erroneous assessments
- 11-3-28 · Definitions
- 11-3-29 · Levies to be based only on values ascertained
- 11-3-30 · Exception
- 11-3-31 · Generally applied, and usual and customary practices and…
- 11-3-32 · Effective date of amendments
- 11-3-33 · Rules
- 11-4-1 · Land books to contain separate lists; entry of town lots;…
- 11-4-2 · Form of landbooks
- 11-4-3 · Definitions
- 11-4-4 · Making out land books; using copy of last landbook; correcting…
- 11-4-5 · Information to be obtained from landowners by assessor;…
- 11-4-6 · Transfers on books
- 11-4-7 · Entry of lands acquired from different sources
- 11-4-8 · Lists of transfers of title for assessors
- 11-4-9 · Assessment of different estates; undivided interests
- 11-4-10 · Land and buildings assessed separately; town lots; back…
- 11-4-11 · New buildings
- 11-4-12 · Assessment of decedent's lands
- 11-4-13 · Lands purchased at tax sale for state or by an individual
- 11-4-14 · Assessment of lands lying in more than one county
- 11-4-15 · Assessment upon conveyance of part of tract lying in more…