West Virginia Code 11-3-15h – Ruling on petition
(a) In all cases the assessor shall consider the petition and shall rule on each petition filed pursuant to §11-3-15c, §11-3-15d, or § 11-3-15e of this code by February 10 of the assessment year. Written notice shall be served by regular mail on the person who filed the petition.
Terms Used In West Virginia Code 11-3-15h
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
- Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
(b) In considering a petition filed pursuant to §11-3-15c, §11-3-15d, or § 11-3-15e of this code, the assessor shall consider the valuation fixed by the assessor on other similar property that is similarly situated.
(c) The consideration of a petition for review with the assessor is to be an informal process. Formal rules of evidence shall not be required; the assessor may consider all evidence presented and may give each item the weight, in his or her opinion, it commands.
(d) The standard of proof which a taxpayer must meet to defend his or her opinion of the true and actual value of the subject property during reviews by the assessor shall be no greater than a simple preponderance of the evidence standard.