ENROLLED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 401
(Senators McCabe, Wells, Prezioso,
K. Facemyer, Boley, Plymale, Fanning,
Minard, Edgell, Jenkins, Chafin and Foster, original sponsors)
____________
[Passed March 16, 2010; in effect ninety days from passage.]
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AN ACT to amend and reenact §11-3-1, §11-3-2a, §11-3-10, §11-3-12,
§11-3-15, §11-3-19, §11-3-24, §11-3-24a and §11-3-25 of the
Code of West Virginia, 1931, as amended; to amend said code by
adding thereto fourteen new sections, designated §11-3-15a,
§11-3-15b, §11-3-15c, §11-3-15d, §11-3-15e, §11-3-15f,
§11-3-15g, §11-3-15h, §11-3-15i, §11-3-23a, §11-3-24b,
§11-3-25a, §11-3-32 and §11-3-33; to amend said code by adding
thereto a new article, designated §11-6K-1, §11-6K-2,
§11-6K-3, §11-6K-4, §11-6K-5, §11-6K-6, §11-6K-7 and §11-6K-8;
and to amend and reenact §18-9A-12 of said code, all relating
to taxation of real and personal property for ad valorem
property tax purposes; defining and conforming terms used;
making technical corrections in certain code sections to conform to prior acts of the Legislature; accelerating date
for issuance of notices of increase in assessed value of real
property; updating penalties for failure to file required
property tax reports and returns; clarifying report and return
filing requirements; accelerating due dates for filing reports
and returns; assessment of property of limited liability
companies; requiring assessors to notify owners of commercial
business personal property of increases in assessed values for
current assessment year by an established deadline; providing
procedures for property owners to protest notices of assessed
valuation and obtain appropriate adjustments from county
assessors; providing for appeal of protested assessments to
county board of equalization and review, board of assessment
appeals and circuit court; providing for protest of
classification or taxability to Tax Commissioner; specifying
effective dates; providing for discovery; authorizing
assignment to hearing examiner; providing methods for
assessment of industrial property and natural resources
property; establishing time and basis for assessments;
providing for pertinent definitions; specifying form and
manner of making returns; establishing criminal penalties for
failure to file; providing for tentative appraisals by Tax
Commissioner and notification to taxpayers; providing
procedures for informal review of tentative appraisals; making of final appraisals; transmitting final appraisals to
assessors; providing for appeals; authorizing reductions of
assessments upon instruction of Tax Commissioner in certain
circumstances; specifying effective dates; and holding
harmless the local share for public school support for
reductions in revenues resulting from decisions of a board of
assessment appeals.
Be it enacted by the Legislature of West Virginia:
That §11-3-1, §11-3-2a, §11-3-10, §11-3-12, §11-3-15,
§11-3-19, §11-3-24, §11-3-24a and §11-3-25 of the Code of West
Virginia, 1931, as amended, be amended and reenacted; that said
code be amended by adding thereto fourteen new sections, designated
§11-3-15a, §11-3-15b, §11-3-15c, §11-3-15d, §11-3-15e, §11-3-15f,
§11-3-15g, §11-3-15h, §11-3-15i, §11-3-23a, §11-3-24b, §11-3-25a,
§11-3-32 and §11-3-33; that said code be amended by adding thereto
a new article, designated §11-6K-1, §11-6K-2, §11-6K-3, §11-6K-4,
§11-6K-5, §11-6K-6, §11-6K-7 and §11-6K-8; and that §18-9A-12 of
said code be amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 3. PROPERTY TAX ASSESSMENTS GENERALLY.
§11-3-1. Time and basis of assessments; true and actual value;
default; reassessment; special assessors; criminal
penalty.
(a) All property, except public service businesses assessed pursuant to article six of this chapter, shall be assessed annually
as of July 1 at sixty percent of its true and actual value, that is
to say, at the price for which the property would sell if
voluntarily offered for sale by the owner thereof, upon the terms
as the property, the value of which is sought to be ascertained, is
usually sold, and not the price which might be realized if the
property were sold at a forced sale.
(b) Any conflicting provisions of subsection (a) of this
section notwithstanding, the true and actual value of all property
owned, used and occupied by the owner thereof exclusively for
residential purposes shall be arrived at by also giving
consideration to the fair and reasonable amount of income which the
same might be expected to earn, under normal conditions in the
locality wherein situated, if rented:
Provided, That the true and
actual value of all farms used, occupied and cultivated by their
owners or bona fide tenants shall be arrived at according to the
fair and reasonable value of the property for the purpose for which
it is actually used regardless of what the value of the property
would be if used for some other purpose; and that the true and
actual value shall be arrived at by giving consideration to the
fair and reasonable income which the same might be expected to earn
under normal conditions in the locality wherein situated, if
rented:
Provided, however, That nothing herein shall alter the
method of assessment of lands or minerals owned by domestic or foreign corporations.
(c) The taxes upon all property shall be paid by those who are
the owners thereof on the assessment date whether it be assessed to
them or others.
(d) If at any time after the beginning of the assessment year,
it be ascertained by the Tax Commissioner that the assessor, or any
of his or her deputies, is not complying with this provision or
that they have failed, neglected or refused, or is failing,
neglecting or refusing after five days' notice to list and assess
all property therein at sixty percent of its true and actual value
as determined under this chapter, the Tax Commissioner may order
and direct a reassessment of any or all of the property in any
county, district or municipality, where any assessor, or deputy,
fails, neglects or refuses to assess the property in the manner
herein provided. And, for the purpose of making assessment and
correction of values, the Tax Commissioner may appoint one or more
special assessors, as necessity may require, to make assessment in
any county and any such special assessor or assessors, as the case
may be, has the power and authority now vested by law in assessors,
and the work of such special assessor or assessors shall be
accepted and treated for all purposes by the county boards of
review and equalization and the levying bodies, subject to any
revisions of value on appeal, as the true and lawful assessment of
that year as to all property valued by him or her or them. The Tax Commissioner shall fix the compensation of all special assessors
appointed, which, together with their actual expenses, shall be
paid out of the county fund by the county commission of the county
in which any such assessment is ordered, upon the receipt of a
certificate of the Tax Commissioner filed with the clerk of the
county commission showing the amounts due and to whom payable,
after such expenses have been audited by the county commission.
(e) Any assessor who knowingly fails, neglects or refuses to
assess all the property of his or her county, as herein provided,
shall be guilty of malfeasance in office and, upon conviction
thereof, shall be fined not less than $100 nor more than $500, or
imprisoned not less than three nor more than six months, or both,
in the discretion of the court, and upon conviction, shall be
removed from office.
(f) For purposes of this chapter and chapter eleven-a of this
code, the following terms have the meanings ascribed to them in
this section unless the context in which the term is used clearly
indicates that a different meaning is intended by the Legislature:
(1) "Assessment date" means July 1 of the year preceding the
tax year.
(2) "Assessment year" means the twelve-month period that
begins on the assessment date.
(3) "Tax year" or "property tax year" means the next calendar
year that begins after the assessment date.
(4) "Taxpayer" means the owner and any other person in whose
name the taxes on the subject property are lawfully assessed.
§11-3-2a. Notice of increased assessment required for real
property; exceptions to notice.
(a) If the assessor determines the assessed valuation of any
item of real property appraised by him or her is more than ten
percent greater than the valuation assessed for that item in the
last tax year, the increase is $1,000 or more and the increase is
entered in the property books as provided in section nineteen of
this article, the assessor shall give notice of the increase to the
person assessed or the person controlling the property as provided
in section two of this article. The notice shall be given on or
before January 15 of the tax year and advise the person assessed or
the person controlling the property of his or her right to appear
and seek an adjustment in the assessment:
Provided, That this
notification requirement does not apply to industrial or natural
resources property appraised by the Tax Commissioner under article
six-k of this chapter which is assessed at sixty percent of its
true and actual value. The notice shall be made by first-class
United States postage mailed to the address of the person assessed
or the person controlling the property for payment of tax on the
item in the previous year, unless there was a general increase of
the entire valuation in one or more of the tax districts in which
case the notice shall be by publication of the notice by a Class II-0 legal advertisement in compliance with the provisions of
article three, chapter fifty-nine of this code. The area for the
publication is the county. The requirement of notice under this
section is satisfied and waived if personal notice of the increase
is shown by:
(1) The taxpayer having signed the assessment form after it
had been completed showing the increase;
(2) Notice was given as provided in section three-a of this
article; or
(3) The person assessed executing acknowledgment of the notice
of the increase.
(b) During the initial reappraisal of all property under
section seven, article one-c of this chapter, the Tax Commissioner
and each county assessor shall send every person owning or
controlling property appraised by the Tax Commissioner or the
county assessor a pamphlet which explains the reappraisal process
and its equalization goal in a detailed yet informal manner. The
property valuation training and procedures commission, created
under section three, article one-c of this chapter, shall design
the pamphlet for use in all counties while allowing individual
county information to be included if it determines that the
information would improve understanding of the process.
§11-3-10. Failure to list property, etc.; collection of penalties
and forfeitures.
(a) If any person, firm or corporation, including public
service corporations, whose duty it is by law to list any real
estate or personal property for taxation, refuses to furnish a
proper list thereof or refuses to list within the time required by
law, or if any person, firm or corporation, including public
service corporations, refuses to answer or answers falsely any
question asked by the assessor or by the Tax Commissioner, or fails
or refuses to deliver any statement required by law, the person,
firm or corporation may forfeit, at the discretion of the assessor
or the Tax Commissioner for good cause shown, not less than $25 nor
more than $100. If any person, firm or corporation willfully fails
to furnish a proper list of real estate or personal property for
taxation or refuses to answer or falsely answers any question asked
by the assessor or by the Tax Commissioner, or fails or refuses to
deliver any statement required by law, such person, firm or
corporation shall be denied all remedy provided by law for the
correction of any assessment made by the assessor or by the board
of public works:
Provided, That no person, firm or corporation
shall be denied the remedy provided by law to contest any
assessment unless the assessor or the Tax Commissioner has notified
such person, firm or corporation in writing that this penalty will
be asserted and the requested information is not provided within
fifteen days of the date of receipt of the notice.
(b) If any person, firm or corporation, including public service corporations, required by law to make return of property
for taxation, whether the return is to be made to the assessor, the
board of Public Works, or any other assessing officer or body,
fails to return a true list of all property which should be
assessed in this state, the person, firm or corporation, in
addition to all other penalties provided by law, shall forfeit one
percent of the value of the property not yet returned and not
otherwise taxed in this state.
(c) A forfeiture as to all property aforesaid may be enforced
for any default occurring in any year not exceeding five years
immediately prior to the time the default is discovered.
(d) Each failure to make a true return as herein required
constitutes a separate offense, and a forfeiture shall apply to
each of them, but all forfeitures, to which the same person, firm
or corporation is liable, shall be enforced in one proceeding
against the person, firm or corporation, or against the estate of
any deceased person, and may not exceed five percent of the value
of the property not returned that is required to be returned for
taxation by this chapter.
(e) Forfeitures shall be collected as provided in article two,
chapter eleven-a of this code, the same as any tax liability,
against the defaulting taxpayer, or in case of a decedent, against
his or her personal representative. The sheriff shall apportion
such fund among the state, county, district, school district and municipalities which would have been entitled to the taxes upon the
property if it had been assessed, in proportion to the rates of
taxation for each levying unit for the year in which the judgment
was obtained bears to the sum of rates for all.
(f) When the list of property returned by the appraisers of
the estate of any deceased person shows an amount greater than the
last assessment list of real and tangible personal property of the
deceased person next preceding the appraisal of his or her estate,
it is prima facie evidence that the deceased person returned an
imperfect list of his or her property:
Provided, That any person
liable for the tax, or his or her personal representative, may
always be permitted to prove by competent evidence that the
discrepancy between the assessment list and the appraisal of the
estate is caused by a difference of valuation returned by the
assessor and that made by the appraisers of the same property or by
property acquired after assessment, or that any property enumerated
in the appraisers' list had been otherwise listed for taxation, or
that it was not liable for taxation.
(g) Any judgment recovered under this section is a lien, from
the time of the service of the notice, upon all real estate and
personal property of the defaulting taxpayer, owned at the time or
subsequently acquired, in preference to any other lien.
§11-3-12. Assessment of corporate property; reports to assessors
by corporations.
(a) Each incorporated company, banking institution and
national banking association, foreign or domestic, having its
principal office or chief place of business in this state, owning
property subject to taxation in this state, except railroad,
telegraph and express companies, telephone companies, pipeline, car
line companies and other public utility companies, shall annually,
between the assessment date and September 1, make a written report,
verified by the oath of the president or chief accounting officer,
to the assessor of the county in which its principal office or
chief place of business is situated or in which property subject to
taxation in this state is located if the corporation does not have
a principal office or chief place of business in this state,
showing the following items: (1) The quantity, location and fair
market value of all of its real estate, and tax district or
districts in which it is located; and (2) the kinds, quantity and
fair market value of all its tangible personal property in each tax
district in which it is located.
(b) The oath required for this section shall be substantially
as follows:
State of West Virginia, County ................., ss:
I, ...................., president (treasurer or manager) of
(here insert name of corporation), do solemnly swear (or affirm)
that the foregoing is, to the best of my knowledge and judgment,
true in all respects; that it contains a statement of all the real estate and tangible personal property that the value affixed to
such property is, in my opinion, its value, by which I mean the
price at which it would sell if voluntarily offered for sale on
such terms as are usually employed in selling such property, and
not the price which might be realized at a forced or auction sale;
and said corporation has not, to my knowledge, during the sixty-day
period immediately prior to the assessment date converted any of
its assets into nontaxable securities or notes or other evidence of
indebtedness for the purposes of evading the assessment of taxes
thereon; so help me, God.
The officer administering the oath shall append thereto the
following certificate:
Subscribed and sworn to before me by ............... this the
.......... day of................., 20 ......
§11-3-15. Assessment of capital used in trade or business by
natural persons or unincorporated businesses.
(a) The value of the capital used by any individual or firm,
not incorporated, in any trade or business taxable by law, shall be
ascertained in the following manner: The owner, agent or chief
accountant of every trade or business, except the business of
agriculture, carried on in any county of the state shall annually,
on or after the assessment date and on or before September 1, make
a written report to the assessor, verified by his or her affidavit, showing the following matter and things determined as of the
assessment date:
(1) The amount, the true and actual value and classification
of all tangible personal property used in connection with the trade
or business, other than that regularly kept for sale therein,
including chattels real and personal;
(2) The true and actual value and classification of all goods
and property kept for sale and remaining unsold; and
(3) The location, quantity, the true and actual value and
classification of all real estate owned by the individual or firm
and used in the trade or business.
(b) The assessor shall, upon the receipt of such report,
properly verified, if the assessor is satisfied with the
correctness thereof, enter the real estate in the land book of the
county in the tax district wherein the same is situated and assess
the same with taxes, if not otherwise assessed, to the owner
thereof:
Provided, That the personal property mentioned in the
report shall be entered in the personal property book of the county
for assessment with taxes as follows: Items (1) and (2) shall be
entered in the tax districts where they are for the greater part of
the year kept or located; and item (3) shall be entered under its
appropriate heading in the municipality or tax district wherein the
property is located.
(c) If the assessor is not satisfied with the correctness of the report, the assessor may proceed to ascertain a correct list of
the property on which the individual or firm is liable to be
assessed with taxes, and to value the same as in other cases.
(d) The person making the report shall take and subscribe an
oath in substantially the following form:
I, .................., do solemnly swear (or affirm) that the
foregoing list is true and correct to the best of my knowledge;
that the value affixed to the property therein listed I believe to
be the true and actual value thereof; that none of the assets
belonging to (here state the name of individual or firm) and used
in the business of (here describe the business) have to my
knowledge, since the assessment date, been converted into
nontaxable securities for the purpose of evading the assessment of
taxes thereon; so help me, God.
The officer administering the oath shall append thereto the
following certificate:
Subscribed and sworn to before me by (here insert affiant's
name) this ........... day of ..................., 20 ......
§11-3-15a. Assessment of property of limited liability companies.
Limited liability companies that elect to be treated as a
corporation for federal income tax purposes shall make and file the
report required of corporations in section twelve of this article.
Limited liability companies treated as a partnership for federal
income tax purposes shall make and file the report required in section fifteen of this article. A limited liability company that
elects to be treated as a disregarded entity for federal income tax
purposes shall be treated as a disregarded entity under this
article and its owner shall make and file the report required by
section twelve or section fifteen of this article depending upon
whether the owner is a corporation, a firm or an individual.
§11-3-15b. Notice of increase in assessed value of business
personal property.
(a) On or before January 15 of the tax year, the assessor
shall mail a notice of assessed value to any corporation,
partnership, limited partnership, limited liability company, firm,
association, company or other form of organization engaging in
business activity in the county showing the aggregated assessed
value of taxpayer's tangible personal property situated in the
county on the assessment date, if known, that is not appraised by
the Tax Commissioner:
Provided, That notice is only required if:
(1) The aggregated assessed value of taxpayer's tangible
personal property used in business activity is more than ten
percent greater than the aggregated assessed value of the property
in the prior tax year; and
(2) The aggregated assessed value of property has increased by
more than $100,000 since the prior tax year.
However, this notification requirement does not apply to
industrial or natural resources personal property that is appraised by the Tax Commissioner under article six-k of this chapter which
is assessed at sixty percent of its true and actual value.
(b) The assessor shall include in the assessment notice:
(1) The assessed value of the property for the preceding
assessment year;
(2) The proposed assessed value of the property for the
current assessment year;
(3) The classification of the property pursuant to section
one, Article X of the Constitution of this state;
(4) The mailing date of the notice; and
(5) The last date on which the taxpayer may file a petition
for review with the assessor from the valuation or classification
assigned to the property.
(c) The notice required by this section shall be: (1) In
writing, in the form prescribed by the Tax Commissioner, and mailed
to the taxpayer's last known mailing address; or (2) by electronic
notification.
(d) No later than the sixteenth day of the tax year, the
assessor shall certify to the county commission and to the Tax
Commissioner the date on which all notices under this section were
mailed.
(e) After the mailing date of the notice any person who owns,
claims, possesses or controls property that is valued by the
assessor may inquire of and be advised by the assessor as to the valuation of the property determined by the assessor.
(f) The owner or person in possession of the tangible personal
property may petition the assessor for review as provided in
section fifteen-d of this article.
§11-3-15c. Petition for assessor review of improper valuation of
real property.
(a) A taxpayer who is of the opinion that his or her real
property has been valued too high or otherwise improperly valued or
listed in the notice given as provided in section two-a of this
article may, but is not required to, file a petition for review
with the assessor on a written form prescribed by the Tax
Commissioner. This section shall not apply to industrial and
natural resource property appraised by the Tax Commissioner.
(b) The petition shall state the taxpayer's opinion of the
true and actual value of the property and substantial information
that justifies that opinion of value for the assessor to consider
for purposes of basing a change in classification or correction of
the valuation. For purposes of this subsection, the taxpayer
provides substantial information to justify the opinion of value by
stating the method or methods of valuation on which the opinion is
based:
(1) Under the income approach, including the information
required in section fifteen-e of this article;
(2) Under the market approach, including the true and actual value of at least three comparable properties in the same
geographic area or the sale of the subject property; or
(3) Under the cost approach, including the replacement cost or
the cost to build or rebuild the property, plus the true and actual
value of the land.
(c) The petition may include more than one parcel of property
if they are part of the same economic unit according to the Tax
Commissioner's guidelines or if they are owned by the same owner,
have the same use, are appealed on the same basis and are located
in the same tax district or in contiguous tax districts of the
county, and are in a form prescribed by the Tax Commissioner.
(d) The petition shall be filed within five days after the
date the taxpayer receives the notice of increased assessment under
section two-a of this article or the notice of increased value was
published as a Class II-0 legal advertisement as provided in that
section.
§11-3-15d. Administrative review of tangible personal property
valuation by assessor.
(a) The owner of business tangible personal property that is
valued by the assessor or the person in whose possession it is
found on the assessment date may appeal to the assessor within five
days after the date the notice of increased assessment required by
section fifteen-b of this article was received by filing a petition
with the assessor on a form prescribed by the Tax Commissioner. The petition shall set forth in writing:
(1) The taxpayer's opinion of the value of the tangible
personal property; and
(2) Substantial information that justifies the opinion of
value in order for the assessor to consider the information for the
purpose of basing a change in the valuation.
(b) The assessor shall rule on each petition no later than
February 10 of the tax year.
(c) The notice of the assessor's ruling provided under this
section shall be given in the same manner as prescribed in section
fifteen-h of this article.
(d) If the request of the petitioner is denied, in whole or in
part, the notice required by subsection (c) of this section shall
include the grounds for refusing to grant the request contained in
the petition.
(e) This section shall not apply to tangible personal property
appraised by the Tax Commissioner as part of an industrial or
natural resource property appraisal.
§11-3-15e. Contents of petition based on income approach to value
of real property.
(a) A petition that is filed with the assessor under section
fifteen-c or fifteen-d of this article based on the income approach
to value shall include income and expense data relating to the
property for the three most recent consecutive fiscal years of the petitioner ending on or before June 30 preceding the then current
assessment year. If the income and expense data is not available
to the petitioner, the petitioner shall file with the petition such
income and expense data as is available. The Tax Commissioner, by
rule, may establish additional information to be filed if the
required income and expense data are not available.
(b) If a petitioner under this article uses the income
approach to determine valuation, the petitioner, an officer of a
corporate petitioner, a general partner or a designated agent shall
file a sworn affidavit under penalty of perjury that the
information contained in the petition is true and correct to the
best of the petitioner's knowledge.
§11-3-15f. Rejection of petition for failure to include
substantial information; amended petition; appeal.
If the assessor rejects a petition filed pursuant to section
fifteen-c, fifteen-d or fifteen-e of this article, the petitioner
may appeal to the county board of equalization and review as
provided in section twenty-four of this article.
§11-3-15g. Meeting between assessor and petitioner.
(a) At the petitioner's written request, the assessor or a
member of his or her staff shall meet with the petitioner and the
petitioner's representative, if any, at a time and place designated
at least three working days in advance by the assessor after the
petition is filed.
(b) If the petitioner is unable to appear and meet with the
assessor at the time and place set by the assessor, the petitioner
may submit written evidence to support the petition if it is
submitted before the date of the meeting.
§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 section fifteen-c,
fifteen-d or fifteen-e of this article by February 10 of the
assessment year. Written notice shall be served by regular mail on
the person who filed the petition.
(b) In considering a petition filed pursuant to section
fifteen-c, fifteen-d or fifteen-e of this article, the assessor
shall consider the valuation fixed by the assessor on other similar
property that is similarly situated.
§11-3-15i. Petitioner's right to appeal.
(a) If the assessor grants the requested relief, the
petitioner may not appeal the ruling of the assessor.
(b) If the petitioner and the assessor reach an agreement
within five business days after the conclusion of the meeting held
as provided in section fifteen-g of this article, both parties
shall sign the agreement and both parties waive the right to
further appeal.
(c) If all or part of the petitioner's request under section
fifteen-c, fifteen-d or fifteen-e of this article is denied, the assessor shall mail, on the date of the ruling, to the petitioner
at the address shown on the petition notice of the grounds of the
refusal to make the change or changes requested in the petition.
A petitioner whose request is denied, in whole or in part, or a
petitioner who does not receive a response from the assessor by
February 10, as provided in section fifteen-h of this article, may
file a protest with the county commission sitting as a board of
equalization and review, as provided in section twenty-four of this
article.
§11-3-19. Property books; time for completing; extension of
levies; copies.
The assessor shall complete the assessment and make up the
assessor's official copy of the land and personal property books in
time to submit the same to the board of equalization and review not
later than February 1 of the tax year. The assessor shall, as soon
as practicable after the levy is laid, extend the levies on the
land and personal property books, and shall forthwith make three
copies of the land books and two copies of the personal property
books with the levies extended. One of the copies of the land
books shall be delivered to the sheriff not later than June 7; one
copy shall be delivered to the clerk of the county commission not
later than July 1; and one copy shall be sent to the State Auditor
not later than July 1. One of the copies of the personal property
books shall be delivered to the sheriff and one copy shall be delivered to the clerk of the county commission on or before the
same date fixed above for the delivery of the land books. The
copies shall be official records of the respective officers. The
assessor may require the written receipt of each of the officers
for the copy. Before delivering any of the copies the assessor
shall make and subscribe the following oath at the foot of each of
them:
I, ................., assessor of the county of .............,
do solemnly swear, (or affirm) that in making the foregoing
assessment I have to the best of my knowledge and ability pursued
the law prescribing the duties of assessors and that I have not
been influenced in making the same by fear, favor or partiality; so
help me, God.
.................................................................
assessor.
The officer administering the foregoing oath shall append
thereto a certificate in substantially the following form:
Subscribed and sworn to before me, a .....................
for the County of ..................... and State of West
Virginia, by ..............., assessor for said county, this the
...... day of .........., 20 ......
§11-3-23a. Informal review and resolution of classification,
taxability and valuation issues.
(a)
General. -- Anytime after real or tangible personal property is returned for taxation, the taxpayer may apply to the
assessor of the county in which the property was situated on the
assessment date for information about the classification,
taxability or valuation of the property for property tax purposes
for the tax year following the July 1 assessment date. A taxpayer
who is not satisfied with the response of the assessor and wants to
further pursue the matter must follow the procedures set forth in
this section.
(b)
Classification or taxability. -- A taxpayer who wants to
contest the classification or taxability of property must follow
the procedures set forth in section twenty-four-a of this article.
(c)
Valuation issues - property appraised and assessed by
county assessor. --
(1) A taxpayer who is dissatisfied with the response of the
assessor on a question of valuation and who receives a notice of
increase in the assessed value of real property as provided in
section two-a of this article, or a notice of increase in the
assessed value of business personal property as provided in section
fifteen-b of this article, who disagrees with the assessed value
stated in the notice, may utilize the informal review process
specified in this article if the taxpayer decides to challenge the
assessed value.
(2) A taxpayer may apply for relief to the county commission
sitting as a board of equalization and review pursuant to section twenty-four of this article not later than February 20 of the tax
year by filing a written protest with the clerk of the county
commission that identifies the amount of the assessed value the
taxpayer believes to be in controversy and states generally the
taxpayer's reason or reasons for filing the protest. The board
shall then set a date and time to hear the taxpayer's protest
:
Provided, That in the written protest or in a separate notice filed
with the board on or before the day of the hearing, the taxpayer or
taxpayer's representative may notify the board of the taxpayer's
election to have the matter heard when the county commission
convenes as a board of assessment appeals in the fall of the tax
year as provided in section twenty-four-b of this article. A copy
of this election shall be served on the assessor, and the Tax
Commissioner in the case of industrial property or natural
resources property, by personal service or by certified mail. The
notice of election shall include an acknowledgment by the taxpayer
that the taxpayer will timely pay first and second half installment
payments of taxes levied for the current tax year on or before they
become due and that any reduction in assessed value that is
administratively or judicially determined in a decision that
becomes final will result in a credit being established against
taxes that become due for a tax year subsequent to the tax year in
which the decision becomes final, except as otherwise stated in the
decision or as otherwise provided in this article. In the event the board adjourns sine die before February 20 of the tax year, a
taxpayer may still file its written protest and the acknowledgment
described in this subdivision with the county clerk on or before
February 20 of the tax year, and the petition shall be heard when
the county commission meets as a board of assessment appeals, as
provided in section twenty-four-b of this article. If a taxpayer
fails to provide its written protest on or before February 20, and
the board unilaterally increases the assessed value subsequent to
that date, the taxpayer may still file a written protest and the
acknowledgment described in this subdivision with the county clerk,
and the petition shall be heard when the county commission meets as
a board of assessment appeals as provided in section twenty-four-b
of this article.
(d)
Valuation issues - property appraised by Tax Commissioner
and assessed by county assessor. --
(1) A taxpayer who receives a notice of tentative appraised
value of natural resource property or industrial property from the
Tax Commissioner pursuant to article six-k of this chapter, who
disagrees with the value stated in the notice may utilize the
informal review process specified in this article and article six-k
of this chapter.
(2) A taxpayer may apply for relief to the county commission
sitting as a board of equalization and review pursuant to section
twenty-four of this article no later than February 20 of the tax year by filing a written protest with the clerk of the county
commission that identifies the amount of the assessed value the
taxpayer believes to be in controversy and states generally the
taxpayer's reason or reasons for filing the protest. The board
shall then set a date and time to hear the taxpayer's protest:
Provided, That in the written protest or in a separate notice filed
with the board on or before the day of the hearing, the taxpayer or
taxpayer's representative may notify the board of the taxpayer's
election to have the matter heard when the county commission
convenes as a board of assessment appeals in the fall of the tax
year as provided in section twenty-four-b of this article. A copy
of this election shall be served on the assessor, and the Tax
Commissioner in the case of industrial property or natural
resources property, by personal service or by certified mail. The
notice of election shall include an acknowledgment by the taxpayer
that taxpayer will timely pay first and second half installment
payments of taxes levied for the current tax year on or before they
become due and that any reduction in assessed value that is
administratively or judicially determined in a decision that
becomes final will result in a credit being established against
taxes that become due for a tax year subsequent to the tax year in
which the decision becomes final, except as otherwise stated in the
decision or as otherwise provided in this article. In the event
the board adjourns sine die before February 20 of the tax year, a taxpayer may still file its written protest and the acknowledgment
described in this subdivision with the county clerk on or before
February 20 of the tax year, and the petition shall be heard when
county commission meets as a board of assessment appeals, as
provided in section twenty-four-b of this article. If a taxpayer
fails to provide its written protest on or before February 20, and
the board unilaterally increases the assessed value subsequent to
that date, the taxpayer may still file a written protest and the
acknowledgment described in this subdivision with the county clerk,
and the petition shall be heard when the county commission meets as
a board of assessment appeals as provided in section twenty-four-b
of this article.
§11-3-24. Review and equalization by county commission.
(a) The county commission shall annually, not later than
February 1 of the tax year, meet as a board of equalization and
review for the purpose of reviewing and equalizing the assessment
made by the assessor. The board shall not adjourn for longer than
three business days at a time, not including a Saturday, Sunday or
legal holiday in this state, until this work is completed. The
board may adjourn sine die anytime after February 15 of the tax
year and shall adjourn sine die not later than the last day of
February of the tax year.
(b) At the first meeting of the board, the assessor shall
submit the property books for the current year, which shall be complete in every particular, except that the levies shall not be
extended. The assessor and the assessor's assistants shall attend
and render every assistance possible in connection with the value
of property assessed by them.
(c) The board shall proceed to examine and review the property
books, and shall add on the books the names of persons, the value
of personal property and the description and value of real estate
liable to assessment which was omitted by the assessor. The board
shall correct all errors in the names of persons, in the
description and valuation of property, and shall cause to be done
whatever else is necessary to make the assessed valuations comply
with the provisions of this chapter. But in no case shall any
question of classification or taxability be considered or reviewed
by the board.
(d) If the board determines that any property or interest is
assessed at more or less than sixty percent of its true and actual
value as determined under this chapter, it shall fix it at sixty
percent of its true and actual value:
Provided, That no assessment
shall be increased without giving the taxpayer at least five days'
notice, in writing, of the intention to make the increase and no
assessment shall be greater than sixty percent of the true and
actual value of the property.
(e) Service of notice of the increase upon the taxpayer shall
be sufficient, or upon his or her agent or attorney, if served in person, or if sent by registered or certified mail to the property
owner, his or her agent, or attorney, at the last known mailing
address of the person as shown in the records of the assessor or
the tax records of the county sheriff. If such person cannot be
found and has no last known mailing address, then notice shall be
given by publication thereof as a Class I legal advertisement in
compliance with the provisions of article three, chapter fifty-nine
of this code and the publication area shall be the county. The
date of the publication shall be at least five days, not including
a Saturday, Sunday or legal holiday in this state, prior to the day
the board acts on the increase. When the board intends to increase
the entire valuation in any one tax district by a general increase,
notice shall be given by publication thereof as a Class II-0 legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code and the publication area shall be
the county. The date of the last publication shall be at least
five days, not including a Saturday, Sunday or legal holiday in
this state, prior to the meeting at which the increase in valuation
is acted on by the board. When an increase is made, the same
valuation shall not again be changed unless notice is again given
as heretofore provided.
The clerk of the county commission shall publish notice of the
time, place and general purpose of the meeting as a Class II legal
advertisement in compliance with the provisions of article three, chapter fifty-nine of this code and the publication area shall be
the county. The expense of publication shall be paid out of the
county treasury.
(f) Any person who receives notice as provided in subsection
(e) of this section may appear before the board at the time and
place specified in the notice to object to the proposed increase in
the valuation of taxpayer's property. After hearing the board's
reason or reasons for the proposed increase, the taxpayer may
present his or her objection or objections to the increase and the
reason or reasons for the objections and may either orally or in
writing advise the board that the taxpayer elects for the matter to
be heard in the fall of the tax year when the county commission
meets as a board of assessment appeals as provided in section
twenty-four-b of this article
: Provided, That taxpayer's election
shall not stay a decision by the board to increase the assessed
value of the property for the current tax year.
(g) The board may approve an agreement signed by the taxpayer
or taxpayer's representative and the assessor, and by a
representative of the Tax Commissioner when the property is
industrial property or natural resources property, that resolves a
valuation matter while the land and personal property books are
before the board for equalization and review.
(h) If any person fails to apply for relief at this meeting,
he or she shall have waived the right to ask for correction in the assessment list for the current year, and shall not thereafter be
permitted to question the correctness of the list as finally fixed
by the board, except on appeal to the circuit court or as otherwise
provided in this article.
(i) After the board completes the review and equalization of
the property books, a majority of the board shall sign a statement
that it is the completed assessment of the county for the tax year.
Then the property books shall be delivered to the assessor and the
levies extended as provided by law.
(j) A taxpayer who elects to have a hearing before the board
of equalization and review may appeal the board's order as provided
in section twenty-five of this article. A taxpayer who elects to
have a hearing before the board of assessment appeals may only
appeal the assessed value as provided in section twenty-four-b of
this article.
§11-3-24a. Protest of classification or taxability to assessor;
appeal to Tax Commissioner.
(a) At any time after property is returned for taxation, and
up to and including the time the property books are before the
county commission sitting as a board of equalization and review,
any taxpayer may apply to the assessor for information regarding
the classification and taxability of the taxpayer's property. In
case the taxpayer is dissatisfied with the classification of
property assessed to the taxpayer or believes that the property is exempt or otherwise not subject to taxation, the taxpayer shall
file objections in writing with the assessor. The assessor shall
decide the question by either sustaining the protest and making
proper corrections, or by stating, in writing if requested, the
reasons for refusal to grant the protest.
(b) The assessor may, and if the taxpayer requests, the
assessor shall, certify the question to the State Tax Commissioner
in a statement sworn to by both parties, or if the parties are
unable to agree, in separate sworn statements, giving a full
description of the property and any other information which the Tax
Commissioner requires. The Tax Commissioner shall prescribe forms
on which the aforesaid question shall be certified and the Tax
Commissioner shall have the authority to pursue any inquiry and
procure any information necessary for the disposition of the issue.
(c) The Tax Commissioner shall, as soon as possible on receipt
of the question, but in no case later than February 28 of the
assessment year, instruct the assessor as to how the property shall
be treated. The instructions issued and forwarded by mail to the
assessor shall be binding upon the assessor, but either the
assessor or the taxpayer may apply to the circuit court of the
county within thirty days after receiving written notice of the Tax
Commissioner's ruling, for review of the question of classification
or taxability in the same fashion as is provided for appeals from
the county commission sitting as a board of equalization and review in section twenty-five of this article.
(d) The amendments to this section enacted in the year 2010
shall apply to classification and taxability rulings issued for
taxes levied after December 31, 2011.
§11-3-24b. Board of Assessment Appeals.
(a) The county commission shall meet as a board of assessment
appeals no sooner than October 1 of the tax year, unless that day
is a Saturday, Sunday or legal holiday in this state, in which
event the board shall begin meeting on the next day that is not a
Saturday, Sunday or legal holiday.
(b) The board shall set a date and time for hearing each
protest filed on of before February 20 of the tax year, as provided
in section twenty-three-a of this article, and for which the
taxpayer elected to have the matter heard by the board of
assessment appeals
: Provided, That the commission may, before, on
or after October 1, begin developing a hearing schedule for
hearings to commence on or after October 1. The board may in its
discretion grant one or more continuances of the hearing date. The
board shall grant a continuance when the continuance is agreed to
by the assessor and the taxpayer. When the hearing involves
industrial property or natural resources property appraised by the
Tax Commissioner, the board shall grant continuances of hearing
dates and otherwise work with the Tax Commissioner to develop a
hearing schedule that recognizes the limitations of state resources and the fact that the Tax Commissioner is responsible for
appraising industrial properties and natural resource properties in
all fifty-five counties.
(c) Upon the timely request of any party, the board may,
before, on or after October 1, develop a discovery schedule for the
exchange of information between the taxpayer and the assessor and,
in matters involving industrial property or natural resources
property, the Tax Commissioner. Any objections to discovery may be
made to the board which shall rule on such objections. Any willful
failure to provide the information requested through the discovery
process and required by the board may be grounds for dismissal of
the appeal by the board:
Provided, That the board shall provide
written justification for dismissal to all parties, and:
Provided
further, That any dismissal may be appealed to the circuit court as
provided in section twenty-five of this article.
(d) The board may assign the appeal to a hearing examiner for
the taking of evidence if the hearing examiner is mutually agreed
to by the parties to the appeal. The hearing examiner shall have
the same authority as the board to schedule hearings and schedule
and compel discovery:
Provided, That, in the case of a willful
failure to provide information, an appeal may be dismissed only by
the board as provided in subsection (c) of this section. Hearings
before a hearing examiner shall be recorded electronically. Upon
the conclusion of discovery and hearings on an appeal, the hearing examiner shall make a written report of findings of fact and
conclusions of law and provide the same to the board and all
parties to the appeal. The board shall issue its order consistent
with the report of the hearing examiner without the taking of
additional evidence. The cost and expenses of the hearing examiner
shall be paid by the board.
(e) The board may approve an agreement signed by the taxpayer
or taxpayer's representative and the assessor, and by a
representative of the Tax Commissioner when the property is
industrial property or natural resource property, that resolves a
valuation matter that arose while the land and personal property
books were before the board of equalization and review.
(f) The board shall issue its order within a reasonable time
after the record for the hearing is closed and all required briefs
have been submitted.
(g) Any party to the hearing may appeal the order of the board
in the manner provided in section twenty-five of this article for
appealing an order of the board of equalization and review.
(h) In the event the board reduces an assessed value in an
order that becomes final, the county clerk shall certify copies of
the order to the Auditor, sheriff and assessor, and to the Tax
Commissioner if the property is industrial property or natural
resources property. The taxpayer shall be entitled to a credit
voucher to be applied against future taxes as provided in this article. When endorsed by the taxpayer, the voucher shall be
sufficient to entitle the sheriff to a credit for so much of his or
her settlement which he or she is required to make.
(i) The board of assessment appeals shall meet as often as
necessary until the work of the board is completed
: Provided, That
the board shall adjourn sine die not later than October 31 of the
tax year unless the board, by majority vote, agrees to extend the
term if necessary to afford the parties due process and to complete
its work, after which it shall adjourn sine die.
§11-3-25. Relief in circuit court against erroneous assessment.
(a) Any person claiming to be aggrieved by any assessment in
any land or personal property book of any county who shall have
appeared and contested the valuation as provided in section
twenty-four or twenty-four-a of this article, or whose assessment
has been raised by the county commission sitting as a board of
equalization and review above the assessment fixed by the assessor
may, at any time up to thirty days after the adjournment of the
board sitting as a board of equalization and review, or at anytime
up to thirty days after the order of the board of assessment
appeals is served on the parties, apply for relief to the circuit
court of the county in which the property books are made out; but
any person applying for relief in circuit court shall, before any
application is heard, give ten days' notice to the prosecuting
attorney of the county, whose duty it shall be to attend to the interests of the state, county and district in the matter, and the
prosecuting attorney shall give at least five days' notice of
hearing to the Tax Commissioner.
(b) The right of appeal from any assessment by the board of
equalization and review or order of the board of assessment appeals
as provided in this section, may be taken either by the applicant
or by the state, and in case the applicant, by his or her agent or
attorney, or the state, by its prosecuting attorney or Tax
Commissioner, desires to take an appeal from the decision of the
either board, the party desiring to take an appeal shall have the
evidence taken at the hearing of the application before either
board, including a transcript of all testimony and all papers,
motions, documents, evidence and records as were before the board,
certified by the county clerk and transmitted to the circuit court
as provided in section four, article three, chapter fifty-eight of
this code, except that, any other provision of this code
notwithstanding, the evidence shall be certified and transmitted
within thirty days after the petition for appeal is filed with the
court or judge, in vacation.
(c) If there was an appearance by or on behalf of the taxpayer
before either board, or if actual notice, certified by the board,
was given to the taxpayer, the appeal, when allowed by the court or
judge, in vacation, shall be determined by the court from the
record as so certified:
Provided, That in cases where the court determines that the record made before the board is inadequate as
a result of the parties having had insufficient time to present
evidence at the hearing before the board to make a proper record,
as a result of the parties having received insufficient notice of
changes in the assessed value of the property and the reason or
reasons for the changes to make a proper record at the hearing
before the board, as a result of irregularities in the procedures
followed at the hearing before the board, or for any other reason
not involving the negligence of the party alleging that the record
is inadequate, the court may remand the appeal back to the county
commission of the county in which the property is located, even
after the county commission has adjourned sine die as a board of
equalization and review or a board of assessment appeals for the
tax year in which the appeal arose, for the purpose of developing
an adequate record upon which the appeal can be decided. The
county commission shall schedule a hearing for the purpose of
taking additional evidence at any time within ninety days of the
remand order that is convenient for the county commission and for
the parties to the appeal. If, however, there was no actual notice
to the taxpayer, and no appearance by or on behalf of the taxpayer
before the board, or if a question of classification or taxability
is presented, the matter shall be heard de novo by the circuit
court.
(d) If, upon the hearing of appeal, it is determined that any property has been assessed at more than sixty percent of its true
and actual value determined as provided in this chapter, the
circuit court shall, by an order entered of record, correct the
assessment, and fix the assessed value of the property at sixty
percent of its true and actual value. A copy of the order or
orders entered by the circuit court reducing the valuation shall be
certified to the Auditor, if the order or orders pertain to real
property, by the clerk within twenty days after the entering of the
same, and every order or judgment shall show that the prosecuting
attorney or Tax Commissioner was present and defended the interest
of the state, county and district. If it be ascertained that any
property has been valued too high, and that the taxpayer has paid
the excess tax, it shall be refunded or credited to the taxpayer in
accordance with the provisions of section twenty-five-a of this
article, and if not paid, he or she shall be relieved from the
payment thereof. If it is ascertained that any property is valued
too low, the circuit court shall, by an order entered of record,
correct the valuation and fix it at sixty percent of its true and
actual value. A copy of any order entered by any circuit court
increasing the valuation of property shall be certified within
twenty days, if the order pertains to real property, to the
Auditor, the county clerk and the sheriff. However, if the order
pertains only to personal property, then the copy shall be
certified within twenty days to the county clerk and to the sheriff and it shall be the duty of the Auditor, the county clerk and the
sheriff to charge the taxpayer affected with the increase of taxes
occasioned by the increase of valuation by applying the rate of
levies for every purpose in the district where the property is
situated for the current year. The order shall also be filed in
the office of the Auditor and clerk of the county commission. The
circuit court shall review the record submitted from the board. If
the court determines that the record is adequate, it shall
establish a briefing and argument schedule that will result in the
appeal being submitted to the court for decision within a
reasonable time, but not to exceed eight months after the appeal is
filed. All final decisions or orders of the circuit court shall be
issued within a reasonable time, not to exceed ninety days, from
the date the last brief is filed and the case is submitted to the
court for decision. The state or the aggrieved taxpayer may appeal
a question of valuation to the Supreme Court of Appeals if the
assessed value of the property is $50,000 or more, and either party
may appeal a question of classification or taxability.
(e) All persons applying for relief to the circuit court under
this section shall be governed by the same presumptions, burdens
and standards of proof as established by law for taxpayers applying
for such relief.
(f)
Effective date. -- The amendments to this section enacted
in 2010 shall apply to tax years beginning after December 31, 2011.
§11-3-25a. Payment of taxes that become due while appeal is
pending.
(a) All taxes levied and assessed against the property for the
year on which a protest or an appeal has been filed by the taxpayer
as provided in section twenty-four or twenty-four-b of this article
shall be paid before they become delinquent. If the taxes are not
paid before becoming delinquent, the circuit court, having
jurisdiction of the appeal, as appropriate, shall dismiss the
appeal unless the delinquent taxes and interest due are paid in
full within thirty days after taxes for the second half of the tax
year become delinquent.
(b) In the event the order of a court becomes final and the
order results in an overpayment of taxes levied for the tax year
that have been paid to the sheriff, the amount of the overpayment
shall be refunded to the taxpayer if the overpayment is $25,000 or
less within thirty days after the time for appealing the decision
or order expires or, if the decision or order is appealed, within
thirty days of the date the appeals court turns down the appeal
:
Provided, That, if the taxpayer's protest before the county
commission below was heard pursuant to the provisions of section
twenty-four-b of this article, the refund shall be paid pursuant to
the provisions of that section. If the overpayment is more than
$25,000, a credit in the amount of the overpayment shall be
established by the county sheriff and allowed as a credit against taxes owed up to the following two tax years:
Provided, That the
county commission may elect to refund the amount of overpayment
rather than having a credit established as provided in this
section
: Provided however, That if any portion of the overpayment
remains unused after the date on which taxes payable for the second
half of the second tax year following the tax year of the
overpayment become delinquent, that portion shall be refunded to
taxpayer by the county sheriff no later than thirty days after that
date or thirty days from the date that the circuit court order
becomes final, whichever date occurs later. Whenever an
overpayment is refunded or credited under this section, the county
shall pay interest at the rate established in section seventeen and
seventeen-a, article ten of this chapter for overpayments of taxes
collected by the Tax Commissioner, which interest shall be computed
from the date the overpayment was received by the sheriff to the
date of the refund check or the date the credit is actually taken
against taxes that become due after the order of the court becomes
final.
§11-3-32. Effective date of amendments.
Unless specified otherwise in this article, all amendments to
this article adopted in the year 2010 shall apply to the assessment
years beginning on or after July 1, 2011.
§11-3-33. Rules.
The Tax Commissioner is hereby authorized to promulgate emergency rules and other rules in accordance with the provisions
of article three, chapter twenty nine-a of this code as necessary
or convenient for administration and interpretation of this
article.
ARTICLE 6K. ASSESSMENT OF INDUSTRIAL PROPERTY AND NATURAL
RESOURCES PROPERTY.
§11-6K-1. Time and basis of assessments; true and actual value;
and returns of property to Tax Commissioner.
(a) All industrial property and natural resources property
shall be assessed annually as of the assessment date at sixty
percent of its true and actual value.
(b) If required by the Tax Commissioner, all owners or
operators of natural resources property, except oil-producing
property, natural gas-producing property and managed timberland,
shall, on or before May 1 preceding the July 1 assessment date,
make a return to the Tax Commissioner and, if requested in writing
by the assessor of the county where situated, to the county
assessor, at a time and in the form specified by the Tax
Commissioner, of all applicable natural resources property owned by
them. Tax returns required to be filed pursuant to this section
may be filed electronically in the discretion of the Tax
Commissioner. The Tax Commissioner may require the filing of all
information which would be useful in valuing the property covered
by the returns. Upon written application by the taxpayer filed prior to the due date of any return required to be filed by this
section, the Tax Commissioner may for reasonable cause shown grant
an extension of no more than one month in the due date of any
return.
(c) If required by the Tax Commissioner, all owners or
operators of industrial property, oil-producing property and
natural gas-producing property, shall, on or before August 1 of the
assessment year, make a return to the Tax Commissioner and, if
requested in writing by the assessor of the county where situated,
to the county assessor, at a time and in the form specified by the
Tax Commissioner, of all industrial property, oil-producing
property and natural gas-producing property, owned by them. Tax
returns required to be filed pursuant to this section may be filed
electronically in the discretion of the Tax Commissioner. The Tax
Commissioner may require the filing of all information which would
be useful in valuing the property covered by the returns. Upon
written application by the taxpayer filed prior to the due date of
any return required to be filed by this section, the Tax
Commissioner may for reasonable cause shown grant an extension of
no more than one month in the due date of any return.
§11-6K-2. Definitions.
As used in this article:
(1) "Active coal mining property" means a mineable bed of coal
on a property or portion of a property involved in a permitted mining operation. Each and every bed of coal being mined in a
permitted mining operation is a separate active mining property.
(2) "Industrial property" means the real and personal property
integrated as a functioning unit intended for the assembling,
processing and manufacturing of finished or partially finished
products.
(3) "Managed timberland" means surface real property, except
farm woodlots, of not less than ten contiguous acres which is
devoted primarily to forest use and which, in consideration of its
size, has sufficient numbers of commercially valuable species of
trees to constitute at least forty percent normal stocking of
forest trees which are well distributed over the growing site, and
that is certified as managed timberland by the Division of
Forestry.
(4) "Natural gas-producing property" means the property from
which natural gas has been produced or extracted at any time during
the calendar year preceding the assessment date. Natural gas
producing-property includes the property interest or interests
underlying an area of up to one hundred twenty-five acres of
surface per well for property with active wells on the parcel.
(5) "Natural resources property" means any of the following:
Active coal mining property, reserve coal property, natural
gas-producing property, oil-producing property, managed timberland
or other natural resources property.
(6) "Oil-producing property" means property from which oil has
been produced or extracted at any time during the calendar year
preceding the assessment date. Oil-producing property includes the
interest or interests underlying an area of up to forty acres of
surface per well with one or more active wells on the parcel.
(7) "Operator" means an individual, limited liability company,
partnership, corporation, joint venture or other enterprise which
proposes to or does locate, drill, produce, manage or abandon any
oil and/or natural gas well or which is engaged in actively
obtaining or preparing to obtain coal and/or its by-products from
the earth's crust on an active coal mining property.
(8) "Reserve coal property" means any property for which coal
rights are part of the owned estate and which is not part of an
active coal mining property.
§11-6K-3. Form and manner of making return; failure to timely make
return; penalties.
(a) All returns required to be made to the Tax Commissioner
under this article shall be made in conformity with any reasonable
requirements of the Tax Commissioner of which the person making the
return shall have had notice, and shall be made upon forms
prescribed by the Tax Commissioner who is invested with full power
and authority to prescribe the forms required from any owner,
operator or producer that may be of use to the Tax Commissioner in
determining the true and actual value of the properties of the owners, operators or producers.
(b) All returns shall be signed and sworn to by the owner,
operator or producer if a natural person, or, if the owner,
operator or producer shall be a limited liability company,
corporation, partnership, joint venture or other enterprise, shall
be signed and sworn to by its president, vice president, secretary
or other individual authorized to act on behalf of the taxpayer.
(c) If any owner, operator or producer fails to make a return
within the time required by section one of this article, it shall
be the duty of the Tax Commissioner to take steps as necessary to
compel compliance and to enforce any and all penalties imposed by
law for failure to do so.
(d) Any owner, operator or producer, whether a natural person,
limited liability company, corporation, partnership, joint venture
or other enterprise, willfully failing to make a return within
thirty days from the day it is herein required shall be guilty of
a misdemeanor and, upon conviction thereof, fined $100 for each
month the failure continues. In addition, any penalties provided
in this chapter or elsewhere in this code relating to failure to
list any property or to file any return or report for ad valorem
taxation purposes may be applied to any owner of property required
to make a return pursuant to this section.
§11-6K-4. Review of returns; procuring information for tentative
appraisals; tentative appraisals by Tax Commissioner; and notification to taxpayers.
(a) All returns delivered to the Tax Commissioner shall be
examined by him or her, and if found insufficient in form or in any
respect defective, imperfect or not in compliance with law, he or
she shall compel the person delivering the return to make it in
proper and sufficient form in all respects as required by law.
(b) If any owner, operator or producer fails to make a
required return, the Tax Commissioner shall proceed to obtain the
facts and information required to be furnished by the returns.
(c) For the purposes of ascertaining the correctness of any
return filed pursuant to this article or of valuing the property of
any industrial taxpayer or natural resources property owner or
operator, the Tax Commissioner may exercise all of the powers and
authority granted to him or her by sections five-a, five-b and
five-c, article ten of this chapter.
(d) Using information provided on the returns and all other
pertinent evidence, information and data he or she has been able to
procure, the Tax Commissioner shall annually value and make
tentative appraisals of all industrial property and natural
resources property as provided in section ten, article one-c of
this chapter.
(e) On or before October 15 of the assessment year, the Tax
Commissioner shall complete the preparation of tentative appraisals
of all industrial property and natural resources property and shall notify the owner or operator affected thereby of the amount of the
tentative appraisals
: Provided, That in the case of oil-producing
property, natural gas-producing property and managed timberland,
the Tax Commissioner shall complete the preparation of tentative
appraisals and notify the affected owner or operator by December 1
of the assessment year, and:
Provided further, That no notification
shall be required where the total increase in the aggregate amount
of the tentative appraisals to the owner or operator affected
thereby does not exceed $1,000 and the total tentative appraisals
did not increase by more than ten percent from the prior year's
appraisals. Notification may, at the reasonable discretion of the
Tax Commissioner, be: (1) By written notice deposited in the United
States mail, addressed to the owner or operator at the principal
office or place of business of the owner or operator; (2) by
electronic notification; or (3) by any other means designed to
communicate the tentative appraisal information to the owner or
operator in a timely and efficient manner and in a convenient
useable form. Any notice required to be provided under this
section to an owner or operator shall also be provided by the Tax
Commissioner to the assessor of the county in which the property is
located. The Tax Commissioner shall retain in his or her office
true copies of tentative appraisals and of the underlying work
sheets used to compute the tentative appraisals, all of which shall
be available for inspection by any owner or operator or his or her duly authorized representative.
§11-6K-5. Informal petition to Tax Commissioner for review of
tentative appraisals.
(a) A taxpayer who is of the opinion that the tentative
appraisal of its industrial property or natural resources property,
except oil-producing property, natural gas-producing property and
managed timberland, does not reflect the true and actual value of
the property or is otherwise improperly valued may, after receiving
its tentative appraisal and on or before November 15 of the
assessment year, informally petition the Tax Commissioner
requesting a review of the tentative appraisal. Likewise, an
assessor who is of the opinion that the tentative appraisal of any
industrial property or natural resources property, except oil-
producing property, natural gas-producing property and managed
timberland, located in the county does not reflect the true and
actual value of the property or is otherwise improperly valued may,
after receiving the tentative appraisal and on or before November
15 of the assessment year, informally petition the Tax Commissioner
requesting a review of the tentative appraisal. The Tax
Commissioner may require the petition be made on a written form
prescribed by the Tax Commissioner. At the time a petition is
filed by a taxpayer with the Tax Commissioner, the petitioner shall
provide a copy of the petition to the assessor of the county in
which the property is located. At the time a petition is filed by an assessor with the Tax Commissioner, the petitioner shall provide
a copy of the petition to the taxpayer involved.
(b) At the petitioner's request, the Tax Commissioner or his
or her representative shall meet with the petitioner or the
petitioner's representative to discuss the petition at a time and
place designated at least five working days in advance by the Tax
Commissioner after the petition is filed. If the petitioner is
unable to appear and meet with the Tax Commissioner at the time and
place set by the Tax Commissioner, the petitioner may submit
written evidence to support the petition if it is submitted before
the date of the meeting.
(c) The Tax Commissioner shall consider and rule on each
informal petition filed under this section on or before January 15
of the tax year. If the Tax Commissioner agrees with the petition
he or she shall modify the tentative appraisal accordingly. The
Tax Commissioner shall then notify the petitioner and assessor of
the county in which the property is located in writing of his or
her decision and shall include supporting data that the assessor
might need to evaluate the appraisal.
§11-6K-6. Final appraisal of industrial property and natural
resources property by Tax Commissioner; appraisals
sent to assessors; appeals of Tax Commissioner's
appraisals.
(a) The Tax Commissioner shall finalize the tentative appraisals made pursuant to section four of this article and make
his or her final appraisals of industrial property and natural
resources property on or before December 15 of the assessment year.
(b) On or before December 15 of the assessment year, the Tax
Commissioner shall forward each industrial property and natural
resources property appraisal to the county assessor of the county
in which that property is located. In so doing, The Tax
Commissioner shall identify those appraisals that may still be
under review under section five of this article. The assessor
shall then multiply each appraisal by sixty percent and include the
resulting assessed value in the land book or the personal property
book, as appropriate for each tax year. The Tax Commissioner shall
supply supporting data that the assessor might need to evaluate the
appraisal.
(c) Any taxpayer claiming to be aggrieved by any assessment
made pursuant to this article may appeal the assessment as provided
under the provisions of article three of this chapter:
Provided,
That if the assessment exceeds sixty percent of the final appraisal
by the Tax Commissioner, the taxpayer may notify the Tax
Commissioner in writing of this error, whereupon he or she shall,
if the error is confirmed, instruct the assessor in writing to
lower the assessment to sixty percent of the final appraisal. The
assessor shall, upon receipt of instruction from the Tax
Commissioner, lower the assessment as required.
§11-6K-7. Effective date.
The provisions of this article enacted in the year 2010 shall
be effective for the
assessment years and the tax years beginning
on or after July 1, 2011.
§11-6K-8. Rules.
The Tax Commissioner is hereby authorized to promulgate
emergency rules and other rules in accordance with the provisions
of article three, chapter twenty nine-a of this code as necessary
or convenient for administration and interpretation of this
article.
CHAPTER 18. EDUCATION.
ARTICLE 9A. PUBLIC SCHOOL SUPPORT.
§18-9A-12. County basic foundation; total basic state aid
allowance.
(a) The basic foundation program for each county for the
fiscal year shall be the sum of the amounts computed in accordance
with the provisions of sections four, five, six, seven, eight, nine
and ten of this article. On the first working day of July in each
year, the State Board shall determine the basic foundation program
for each county for that fiscal year. Data used in the
computations relating to net and adjusted enrollment, and the
number of professional educators, shall be for the second month of
the prior school term. Transportation expenditures used in these
computations shall be for the most recent year in which data are available. The allocated state aid share of the county's basic
foundation program shall be the difference between the cost of its
basic foundation program and the county's local share as determined
in section eleven of this article except as provided in subsection
(b) of this section.
(b) The allocated state aid share shall be adjusted in the
following circumstances in the following manner
: Provided, That
prior to such adjustment, the State Tax Commissioner shall provide
the State Board, by January 15 of each year, a certified listing of
those counties in which such adjustment shall be made pursuant to
this subsection, together with the amount of revenue which will not
be available to each county board in the ensuing fiscal year as a
result of the circumstance:
(1) In those instances where the local share as computed under
section eleven of this article is not reflective of local funds
available because the county is under a final court order, or a
final decision of a board of assessment appeals under section
twenty-four-b, article three, chapter eleven of this code, to
refund or credit property taxes paid in prior years, the allocated
state aid share shall be the county's basic foundation program,
minus the local share as computed under section eleven of this
article, plus the amount of property tax the county is unable to
collect or must refund due to the final court order or final
decision of a board of assessment appeals:
Provided, That said adjustment shall not be made or shall only be made proportionately
when the Legislature fails to fund or funds only in part the public
school basic foundation support plan state share at a level
sufficient to cover the reduction in state share
: Provided,
however, That nothing herein provided shall be construed to require
or mandate any level of funding by the Legislature.
(2) In those instances where the local share as computed under
section eleven of this article is not reflective of local funds
available because the county is collecting tax based upon an
assessed value which is less than that determined by the Tax
Commissioner in the most recent published survey of property
valuations in the state due to an error in the published survey,
which error is certified to by the Tax Commissioner, the allocated
state aid share shall be the county's basic foundation program,
minus the local share as computed under section eleven of this
article, plus the amount of property tax the county is unable to
collect based on differences in the assessed valuation between
those in the most recent published survey of valuation and the
corrected assessed value actually levied upon by the county
:
Provided, That said adjustment shall not be made or shall only be
made proportionately when the Legislature fails to fund or funds
only in part the public school basic foundation support plan state
share at a level sufficient to cover the reduction in state share
:
Provided, however, That nothing herein provided shall be construed to require or mandate any level of funding by the Legislature.
(3) In instances where a county is unable to collect property
taxes from a taxpayer during the pendency of any court proceeding,
the allocated state aid share shall be the county's basic
foundation program minus the local share as computed under section
eleven of this article, plus the amount the county is unable to
collect as a result of the pending court proceedings as certified
by the Tax Commissioner
: Provided, That the county is required to
reimburse the amount of allocated state aid share attributable to
the amount of property tax it later receives upon completion of
court proceedings, which shall be paid into the General Revenue
Fund of the state
: Provided, however, That said adjustment shall
not be made or shall only be made proportionately when the
Legislature fails to fund or funds only in part the public school
basic foundation support plan state share at a level sufficient to
cover the reduction in state share
: Provided further, That nothing
herein provided shall be construed to require or mandate any level
of funding by the Legislature.
(c) The allocated state aid share shall be adjusted in any
county receiving payments or contributions in lieu of property
taxes. In instances where a county receives payments or
contributions in lieu of property taxes, the allocated state aid
share shall be the county's basic foundation program minus the
local share as computed under section eleven of this article, plus any amounts added pursuant to subsection (b) of this section minus
the payments or contributions in lieu of property taxes which are
distributed by the sheriff to the county board of education. In
determining the amount of such contribution or payment in lieu of
taxes, each county commission shall provide to the State Tax
Commissioner, by January 1 of each year, the total amount of such
payments or contributions paid to the county and the proportion of
the total amount that has been or will be distributed to the county
board of education. The State Tax Commissioner then shall provide
the State Board, by January 15 of each year, a certified listing of
those counties in which an adjustment pursuant to this section
shall be made, together with the amount of revenue which will be
available to each county board in the ensuing fiscal year as a
result of contribution or payment in lieu of taxes.
(d) Total basic state aid to the county shall be the computed
state share of basic foundation support. After such computation is
completed, the State Board shall immediately certify to each county
board the amount of state aid allocated to the county for that
fiscal year, subject to any qualifying provisions of this article.
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