11-3-1 Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty
11-3-1a Magisterial districts as tax districts; legislative findings; terms defined
11-3-1b Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates
11-3-2 Canvass by assessor; lists of property
11-3-2a Notice of increased assessment required for real property; exceptions to notice
11-3-3 Who to furnish property list
11-3-3a Building or real property improvement notice; notice filed with assessors; when not required; penalties
11-3-5 Correction of previous property books; entry of omitted property
11-3-5a Notification to assessor of changed use; independent action of director; penalties; effective date
11-3-6 Statements of assessed valuations for municipalities and boards of education; extension of levies
11-3-7 Fixtures and machinery
11-3-7a Chattel interests in real and tangible personal property
11-3-8 Who deemed owner for purposes of taxation
11-3-9 Property exempt from taxation
11-3-10 Failure to list property, etc.; collection of penalties and forfeitures
11-3-10b Exemption of bank deposits and money from forfeitures and penalties
11-3-11 Making or correction of list by assessor
11-3-12 Assessment of corporate property; reports to assessors by corporations
11-3-13 Entry of corporate property by assessor
11-3-14 Assessment of stock, realty and tangible personal property of banks
11-3-14a Taxation of building and loan associations and federal savings and loan associations
11-3-15 Assessment of capital used in trade or business by natural persons or unincorporated businesses
11-3-15a Assessment of property of limited liability companies
11-3-15b Notice of increase in assessed value of business personal property
11-3-15c Petition for assessor review of improper valuation of real property
11-3-15d Administrative review of tangible personal property valuation by assessor
11-3-15e Contents of petition based on income approach to value of real property
11-3-15f Rejection of petition; amended petition; appeal options
11-3-15g Meeting between assessor and petitioner
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; copies
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 and valuation issues
11-3-24 Review and equalization by county commission
11-3-24a Protest of classification or taxability to assessor; appeal to Tax Commissioner, appeal to Office of Tax Appeals
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
11-3-26 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 procedures utilized by assessors prior to July 2, 1982; limit of liability
11-3-32 Effective date of amendments
11-3-33 Rules
11-3-25b Appeal to Office of Tax Appeals
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Terms Used In West Virginia Code > Chapter 11 > Article 3 - Assessments Generally

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agriculture: means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock. See West Virginia Code 11-5-3
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
  • County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Employed exclusively: means that the preponderant and the sole gainful use is for the designated purpose. See West Virginia Code 11-5-3
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: A promise to tell the truth.
  • oath: shall be deemed to include an affirmation and the word "swear" or "sworn" to be complied with if the person referred to make solemn affirmation. See West Virginia Code 2-2-7
  • Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Personal property: All property that is not real property.
  • personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • tax districts: shall mean the magisterial districts of that county as they existed on July 1, 1973. See West Virginia Code 11-3-1a
  • Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Town: includes a city, village or town, and the word "council" any body or board, whether composed of one or more branches, which is authorized to make ordinances for the government of a city, town, or village. See West Virginia Code 2-2-10
  • Trustee: A person or institution holding and administering property in trust.
  • 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
  • whoever: includes corporations, societies, associations and partnerships, and other similar legal business organizations. See West Virginia Code 2-2-10