Senate Bill No. 585
(By Senators McCabe, Plymale and Foster)
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[Introduced February 6, 2008; referred to the Committee on the
Judiciary; and then to the Committee on Finance.]
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A BILL to amend and reenact §11-3-1, §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 thirteen 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, §11-3-25a, §11-3-25b,
§11-3-25c and §11-3-32; to amend said code by adding thereto
a new article, designated §11-6H-1, §11-6H-2, §11-6H-3,
§11-6H-4, §11-6H-5, §11-6H-6 and §11-6H-7; and to amend and
reenact §11-10A-8 of said code, all relating generally to
taxation of real and personal property for ad valorem property
tax purposes; making technical corrections in certain code
sections to conform to prior Acts of the Legislature; updating
forfeiture penalties for failure to file required property tax
reports and returns; clarifying report and return filing
requirements and accelerating due taxes of such reports and
returns in order to provide property owners with greater due process; requiring assessors to notify property owners of
assessed values for current assessment year by specified date;
providing procedures for property owners to protest notices of
assessed valuation and obtain appropriate adjustments from
county assessors; giving Office of Tax Appeals exclusive
jurisdiction over appeals of determinations by county
assessors and Tax Commissioner regarding classification and
taxability of real and tangible personal property; giving
Office of Tax Appeals concurrent jurisdiction with county
boards of equalization and review matters to hear appeals
involving assessed value of property for ad valorem property
tax purposes; requiring county commission to establish
arbitration process for property tax valuation issues;
specifying effective dates; providing methods for assessment
of industrial property and natural resources property; time
and basis for assessments; providing definitions; specifying
form and manner of making returns; penalties for failure to
file; tentative appraisals by Tax Commissioner and
notification to taxpayers; providing procedures for informal
review of tentative appraisals; making of final appraisals;
transmittal to assessors; appeals; and specifying effective
dates.
Be it enacted by the Legislature of West Virginia:
That §11-3-1, §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 thirteen 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, §11-3-25a, §11-3-25b, §11-3-25c
and §11-3-32; that said code be amended by adding thereto a new
article, designated §11-6H-1, §11-6H-2, §11-6H-3, §11-6H-4,
§11-6H-5, §11-6H-6 and §11-6H-7; and that §11-10A-8 of said code be
amended and reenacted, all to read as follows:
ARTICLE 3. PROPERTY TAX ASSESSMENTS GENERALLY.
§11-3-1. Time and basis of assessments; true and actual value;
default; reassessment; special assessors.
(a) All property shall be assessed annually as of the first
day of July at its true and actual value;
that is to say, at the
price for which such property would sell if voluntarily offered for
sale by the owner thereof, upon such terms as such property, the
value of which is sought to be ascertained, is usually sold, and
not the price which might be realized if such property were sold at
a forced sale, except that 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 giving primary, but
not exclusive, 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
(b) 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
that the first day
of the assessment year,
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 their deputies, is not complying with this provision or that
he has 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 such assessment
and correction of values, the Tax Commissioner may appoint one or
more special assessors, as necessity may require, to make such
assessment in any such county, and any such special assessor or
assessors, as the case may be, shall have all 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 them. The Tax Commissioner shall, with the approval of
the board of public works, fix the compensation of all such special
assessors
as may be designated by him 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 county, as herein provided, shall be
guilty of malfeasance in office, and, upon conviction thereof,
shall be fined not less than one hundred nor more than five hundred
dollars, or imprisoned in the county jail 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 article, the following terms have the
meaning 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 year" means the twelve month period that begins on the first day of July preceding the tax year and ends on
the thirtieth day of June of the tax year.
(2) "Tax year" or "property tax year" means the calendar year
in which property taxes for that tax year are first due to be paid.
(3) "Taxpayer" means the owner and any other person in whose
name the taxes on the subject property are assessed.
§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 refuse 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,
he, she or it
the person, firm or corporation may forfeit, at the discretion of
the assessor or the Tax Commissioner for good cause shown,
not less
than twenty-five
nor more than one hundred dollars
for a first
failure or refusal; fifty dollars for a second failure or refusal;
and one hundred for a third and each subsequent failure or refusal
and for each third or subsequent failure or refusal the 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.
(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,
including notes, bonds, bills and accounts
receivable, stocks, and any other intangible personal property, 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 such default occurring in any year not exceeding five years
immediately prior to the time the default is discovered.
but no
liability to penalty or forfeiture as to notes, bonds, bills and
accounts receivable, stocks and other intangible personal property
arising prior to the first day of January, one thousand nine
hundred thirty-three, is enforceable on behalf of the state or of
any of its subdivisions
(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 their 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 their
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 their 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 first day of the assessment year and the first day of
October September, 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 such property subject to taxation in this
state is located if such corporation does not have a principal
office or chief place of business in this state, showing the
following items, viz: (1)
The amount of capital authorized to be
employed by it; (2) the amount of cash capital paid on each share
of stock; (3) the amount of credits and investments other than its
own capital stock held by it on said date, with their fair market
value; (4) The quantity, location and fair market value of all of
its real estate, and tax district or districts in which it is
located; and
(5) (2) the kinds, quantity and fair market value of
all its tangible property in each tax district in which it is
located.
(b) The oath required for this section shall be substantially
as follows, viz:
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
including credits and investments
belonging to said corporation; 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 first day of the assessment year 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 such oath shall append thereto the
following certificate, viz:
Subscribed and sworn to before me by .......... this the
.......... day of ..........,
19 20 .....
......................
(c) The amendments to this section enacted in the year
one
thousand nine hundred ninety-seven two thousand eight shall be
effective
beginning for the tax year one thousand nine hundred
ninety-eight and thereafter for assessment years beginning on and after the first day of July, two thousand nine.
§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 such trade or business, except the business of
agriculture, carried on in any county of the state, shall,
annually, between the first day of the assessment year and the
first day of
November September of the current year, make a written
report as of the first day of the assessment year, to the assessor,
verified by
his their affidavit, showing the following matters and
things, viz:
(a) (1) The amount, the true and actual value and
classification of all tangible personal property used in connection
with such trade or business, otherwise than such as is regularly
kept for sale therein, including chattels real
and personal;
(b) (2) The true and actual value and classification of all
goods and property kept for sale and remaining unsold;
and
(c) the amount in value of all credits arising out of any such
business and remaining unpaid on that date, whether due or not, and
whether in or out of the state;
(d) the amount and true and actual value of all notes, bonds,
bills, accounts receivable, stocks and other intangible property
made by such person or firm whether in or out of the state, other
than those hereinbefore specified;
(e) (3) The location, quantity, the true and actual value and
classification of all real estate owned by such individuals or firm
and used in such trade or business.
(b) The assessor shall, upon the receipt of such report,
properly verified, if
he 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 such
report
he shall
enter be entered in the personal property book of
his the county for assessment with taxes as follows, viz: Items
(a) (1) and
(b) (2) shall be entered in the tax districts where
they are for the greater part of the year kept or located; and
items (c), (d) and (e) item (3) shall be entered under their
appropriate heading
s, in the municipality or tax district wherein
the principal place of business of such individual or firm is
and
if located in this state.
(c) If the assessor is not satisfied with the correctness of
such report,
he the assessor may proceed to ascertain a correct
list of the property on which such individual or firm is liable to
be assessed with taxes, and to value the same as in other cases.
(d) The person making such 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 first day of the assessment year, been
converted into nontaxable securities for the purpose of evading the
assessment of taxes thereon; so help me, God.
...........................................................
The officer administering
said the oath shall append thereto
the following certificate, viz:
Subscribed and sworn to before me by (here insert affiant's
name) this . . . . . . day of . . . . . . . . . .,
19 20 . . . .
§11-3-15a. Assessment of property of limited liability companies.
(a) 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 of
partnerships in section fourteen 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 fourteen of this
article depending upon whether the owner is a corporation, a firm
or an individual.
§11-3-15b. Notice of assessed value.
(a) On or before the first day of December of the assessment year, the assessor shall mail a notice of assessed value to either:
(1) The owner of the real or tangible personal property
situated in the county on the first day of July of the assessment
year, if known, that is not appraised by the Tax Commissioner; or
(2) The person in whose possession the real or tangible
personal property was found on the first day of July of the
assessment year that is not appraised by the Tax Commissioner.
(b) The assessor shall include in the assessment notice:
(1) The assessed value of the property for the preceding
assessment year and the taxes levied on that value;
(2) The proposed assessed value of the property for the
current assessment year and that taxes that may be levied on that
value, assuming the levy rates are neither increased or decreased;
(3) The classification of the property pursuant to Article X,
section one of the Constitution of this state;
(4) The mailing date of the notice;
(5) The last date on which the taxpayer may file a petition
for appeal with the assessor from the valuation or classification
assigned to the property; and
(6) A separate list of the true and actual value of the land
and the true and actual value of the improvement or improvements
associated with the land.
(b) The notice required by this section shall be in writing,
in the form prescribed by the Tax Commissioner, and mailed to the
person's last known mailing address. With respect to any property
transferred by will, by operation of law, or by unrecorded deed or sales contract, until the assessor is notified by the beneficiary
after the death of the taxpayer of a change of address, or notified
by the new owner of the change in ownership of the property,
mailing of the notice to the last known address of the person in
whose name the property was assessed during the preceding
assessment year, is deemed a mailing to the owner's last known
mailing address as required by this section.
(c) The notice form shall include a form with instructions on
the procedure and deadlines for appealing the assessed valuation
shown on the notice
: Provided, That the appeal form for
owner-occupied residential property shall contain simplified
instructions and shall be separate from the appeal form for other
classes of property.
(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) The Tax Commissioner may extend the final date for mailing
notices beyond the first day of December for a period of not more
than fifteen days for delays caused by an act of God, flood or
fire. If the Tax Commissioner extends the mailing date, the
extension applies to all property valued by the assessor.
(f) 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.
(g) The owner or person in possession of the real or tangible
personal property may petition the assessor for review as provided
in this article.
§11-3-15c. Petition for assessor review of improper valuation of
real property.
(a) A taxpayer who is of the opinion that their real property
has been valued too high or otherwise improperly valued or listed
in the notice given as provided in section fifteen-b of this
article may, but is not required to, file a petition 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
full cash 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 full cash value
of at least one comparable property in the same geographic area or
the sale of the subject property; or
(3) Under the cost approach, including the cost to build or
rebuild the property plus the land value.
(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 county and are in a form prescribed by the Tax
Commissioner.
(d) The petition shall be filed within twenty days after the
date the assessor mailed the notice of valuation under section
fifteen-b of this article. United States postal service postmark
dates are evidence of the date the notice of valuation was mailed
and the date the petition was filed for purposes of this
subsection.
§11-3-15d. Administrative review of tangible personal property
valuation by assessor.
(a) The owner of tangible personal property that is valued by
the assessor or the person in whose possession it is found on the
first day of July of the assessment year may appeal to the assessor
within twenty days after the date the notice was mailed 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 within twenty days after it is filed.
(c) The notice of the assessor's ruling provided under this
section shall be given in the same manner as prescribed in sections
fifteen-h and fifteen-i of this article.
(d) If the request of the petitioner is denied, in whole or in
part, the assessor shall deliver to the petitioner written notice
of 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 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 the thirtieth
day of June preceding the then current assessment year. If the
income and expense data are not available to the petitioner, the
petitioner shall file with the petition such income and expense
data as are 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, the petitioner may appeal
to the county board of equalization and review as provided in
section twenty-four of this article, or, if the assessed value in
controversy of taxpayer's property in the county is fifty thousand
dollars or more, to the Office of Tax Appeals as provided in
section twenty-five-a of this article.
§11-3-15g. Meeting between assessor and petitioner.
(a) At the petitioner's written request, the assessor shall
meet with the petitioner and the petitioner's representative, if
any, at a time and place designated at least five 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 under this article by the
fifteenth day of January of the assessment year.
(b) In considering a petition filed under 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.
Within twenty days after the assessor's decision is mailed, a
petitioner whose request is denied, in whole or in part, may appeal
to:
(1) The county commission sitting as a board of equalization
and review, as provided in section twenty-four of this article; or
(2) The Office of Tax Appeals, as provided in section
twenty-five-a of this article if the assessed value in controversy
of taxpayer's property in the county is fifty thousand dollars or
more.
§11-3-19. Property books; time for completing; extension of
levies; copies.
The assessor shall complete
his the assessment and make up
his 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 first of the assessment 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
such the copies of the land books
he shall
deliver be delivered to
the sheriff not later than the seventh day of June; one copy
he
shall
deliver be delivered to the clerk of the county
court
commission not later than the first day of July; and one copy
he
shall
send be sent to the state Auditor not later than the first
day of July.
and One of
such the copies of the personal property
books
he shall
deliver be delivered to the sheriff, and one
copy
shall be delivered to the clerk of the county
court commission on
or before the same date fixed above for the delivery of the land
books.
and Such copies so delivered
or sent shall be official
records of the respective officers.
He The assessor may require
the written receipt of each of such officers for such copy. Before
delivering any of such 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 . . . . . . . . . .,
19 20 . . .
§11-3-24. Review and equalization by county commission.
(a) The county commission shall annually, not later than the
first day of February, meet
as a board of equalization and review
for the purpose of reviewing and equalizing the assessment made by
the assessor.
It The board shall not adjourn for longer than three
days at a time until this work is completed, and shall not remain
in session for a longer period than twenty-eight days and shall not
adjourn sine die before the fifteenth day of February.
(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
his the assessor's assistants shall
attend and render every assistance possible in connection with the
value of property assessed by them.
(c) The
commission 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.
They The board shall correct all errors in the names of
persons, in the description and valuation of property, and
they
shall cause to be done whatever else may be necessary to make the
valuation 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
commission determine 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 the true and actual value. But no
assessment shall be increased without giving the
property owner
taxpayer at least five days' notice, in writing, and signed by the
president of the commission, of the intention to make the increase,
and no assessment shall be greater than sixty percent of the
appraised value of property valued by the Tax Commissioner.
(e) Service
of notice of the increase upon the
property owner
taxpayer shall be sufficient, or upon
his their agent or attorney
in person, or if sent by registered
or certified mail to such
property owner,
his their agent, or attorney, at the last known
place of abode mailing address of such person. If
he they be not
found and have no
last known
place of abode 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 for such
publication 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 increase. When
it is desired
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-O legal advertisement in
compliance with the provisions of article three, chapter fifty-nine
of this code, and the publication area for such publication 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 ordered 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 for such publication shall be the county
involved. The expense of publication shall be paid out of the
county treasury.
(b) If
any person a taxpayer fails to apply for relief at this
meeting,
he the taxpayer shall have waived
his the right to ask for
correction in
his the assessment list for the current year, and
shall not thereafter be permitted to question the correctness of
his the list as finally fixed by the
county commission board,
except on appeal to the circuit court,
and except as otherwise
provided in this article. After the
county commission board completes the review and equalization of the property books, a
majority of the
commission board shall sign a statement that it is
the completed assessment of the county for the year; then the
property books shall be delivered to the assessor and the levies
extended as provided by law.
(c) When the taxpayer elects to appeal the assessors
determination under section fifteen-h or fifteen-i of this article
to the Office of Tax Appeals, as provided in section twenty-five-a
of this article, the county commission sitting as a board of
equalization and review may not increase or decrease the assessor's
assessed value for property that is the subject of an appeal under
section twenty-five-a of this article.
§11-3-24a. Protest to assessor; appeal to Office of Tax Appeals.
(a) At any time after property is returned for taxation and up
to and including the time the property books are before the
county
court for 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
his such property.
In case the taxpayer is dissatisfied with the classification of
property assessed to
him the taxpayer or believes that such
property is exempt or otherwise not subject to taxation,
he the
taxpayer shall file
his 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
his 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 may require.
The Tax Commissioner shall prescribe
forms on which the aforesaid questions shall be certified, and the
Tax Commissioner shall have the authority to pursue any inquiry and
procure any information which may be 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 the
twenty-eighth
day of February 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
him them, but either the assessor or the taxpayer may
apply to the
circuit court of the county timely file a petition with the Office
of Tax Appeals under the provisions of article ten-a, chapter
eleven of this code, within sixty days after receiving written
notice of the Tax Commissioner's ruling, for
the review
on the
existing record of the question of classification
and or
taxability.
in the same fashion as is provided for appeals from
the county court in section twenty-five of this article The Tax
Commissioner shall prescribe forms on which the aforesaid questions
shall be certified, and
he the Tax Commissioner shall have the
authority to pursue any inquiry and procure any information which
may be necessary for the disposition of the issue.
(d) Any final decision or order of the Office of Tax Appeals
disposing of a question of classification or taxability of real or
personal property shall be prepared, certified and filed in the
same manner set forth in section twenty-five of this article for
orders of circuit courts upon review of questions of valuation of
real or personal property. An aggrieved party may timely file an
appeal with the circuit court of the county in which the property
was located on the July first assessment day from a final decision
or order of the Office of Tax Appeals on the question of
classification or taxability of the property for property tax
purposes, in accordance with the provisions of article ten-a,
chapter eleven of this code.
(e) The amendments to this section enacted in the year two
thousand eight shall apply to taxability and classification ruling
issued for taxes levied after the thirty-first day of December two
thousand eight. As to appeals of classification or taxability
rulings where the appeal was initiated before the amendments to
this section were enacted in the year two thousand eight, the
language of this section in effect at the time the petition for
appeal was filed shall continue to apply as if this section had not
been amended.
§11-3-25. Relief in circuit court against erroneous assessment.
(a) Any
person taxpayer 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 or whose assessment
has been raised by the county
court commission sitting as a board of equalization and review above the assessment fixed by the
assessor
or who contested the classification or taxability of his
property may, at any time up to thirty days after the adjournment
of the county
court commission sitting as a board of equalization
and review, apply for relief to the circuit court of the county in
which
such the property books are made out; but
he any such person
applying for relief in circuit court shall, before any such
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 such
hearing to the Tax Commissioner.
(b) The right of appeal from any assessment by the county
court commission sitting as a board of equalization and review, as
hereinbefore provided, may be taken either by the applicant or by
the state, and in case the applicant, by
his their agent or
attorney, or the state, by its prosecuting attorney or Tax
Commissioner, desires to take an appeal from the decision of the
county
court commission, the party desiring to take such an appeal
shall have the evidence taken at the hearing of the application
before the county
court commission sitting as a board of
equalization and review.
(c) If there was an appearance by or on behalf of the
owner
taxpayer before the county
court commission sitting as a board of
equalization and review, or if actual notice, certified by such
court commission, was given to the
owner taxpayer, the appeal, when allowed by the court or judge, in vacation, shall be determined
from the evidence so certified. If, however, there was no actual
notice to
such owner the taxpayer, and no appearance by or on
behalf of the
owner taxpayer before the county
court commission
sitting as a board of equalization and review, 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 such appeal, it is determined that
any property has been
valued assessed at more than
sixty percent of
its true and actual value
determined as provided in this chapter,
or illegally classified or assessed, 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 such 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
owner taxpayer has paid the
excess tax, it shall be refunded to
him the taxpayer, and if not
paid
he the taxpayer 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 such property is situated for the current year. The
order shall also be filed in the office of the Auditor and clerk of
the county
court commission. Any order disposing of a question of
classification or taxability shall be similarly prepared, certified
and filed, and the increase or decrease of taxes resulting shall be
treated as provided above for changes in valuation. 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
fifty thousand dollars or more.
and either party may appeal a
question of classification or taxability
§11-3-25a. Appeal of erroneous assessed value to Office of Tax
Appeals.
(a) A taxpayer who is dissatisfied with the valuation of the
taxpayer's property as determined by the assessor may appeal the
assessors determination under section fifteen-h of this article
directly to the Office of Tax Appeals as provided in this section
if the amount of the assessed value in controversy of taxpayer's property in the county is fifty thousand dollars or more.
(b) A taxpayer who files a petition with the assessor pursuant
to section fifteen-b, fifteen-c or fifteen-d of this article may
file a petition for reassessment with the Office of Tax Appeals
within sixty days after the date the taxpayer received the
assessors determination under section fifteen-h of this article,
except as otherwise provided in that section. Upon receipt of a
petition for reassessment filed pursuant to this section or
pursuant to section twenty-four-a of this article, the Office of
Tax Appeals shall set the location for the hearing at the regional
site where the Office of Tax Appeals holds hearings that is most
convenient to the county seat of the county in which the property
is located.
(c) If, upon the hearing of such 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
Office of Tax Appeals, 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 determined in accordance with
this chapter.
(1) A copy of such order or orders entered by the Office of
Tax Appeals reducing the assessed 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 shall show that the prosecuting attorney or Tax
Commissioner was present and defended the interest of the state and the local levying bodies of the county in which the property is or
was located on the first day of July of the assessment year.
(2) If it is determined that any property has been valued too
high, and that the taxpayer has paid the excess tax, the excess
shall be refunded to the taxpayer, and if not paid the taxpayer
shall be relieved from the payment thereof.
(d) If, upon the hearing of such appeal, it is determined that
the assessed value of any property is too low the Office of Tax
Appeals shall, by an order entered of record, correct the assessed
valuation and fix it at sixty percent of its true and actual value
determined as provided in this chapter.
(e) A copy of the order entered by the Office of Tax Appeals
as provided in this section increasing the valuation of real
property or real and personal property shall be certified within
twenty days, if the order pertains to real property, to the
Auditor, and to the county clerk and the sheriff of the county in
which the property was assessed. 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 of the county in
which the property was assessed 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
assessed valuation by applying the rate of levies for every purpose
in the district where such property is situated for the current
year. The order shall also be filed with the Auditor and clerk of
the county commission.
(f) The state or the aggrieved taxpayer of the property may
appeal a question of valuation to the circuit court for the county
in which the property is or was located on the first day of July of
the assessment year for which the valuation was appealed as
provided in section nineteen, article ten-a of this chapter.
Either party may appeal an adverse decision of the circuit court to
the Supreme Court of Appeals, if the assessed value of the property
is fifty thousand dollars or more.
§11-3-25b. Payment of taxes that become due while appeal is
pending.
All taxes levied and assessed against the property for the
year on which an appeal has been filed by the taxpayer as provided
in section twenty-four or twenty-five-a of this article shall be
paid before they become delinquent. If the taxes are not paid
before becoming delinquent, the Office of Tax Appeals or 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.
§11-3-25c. Arbitration of property valuations; arbitrators;
qualifications; procedures.
(a)
Arbitration authorized. -- In order to give taxpayers an
alternative to pursuing an appeal of the decision of a county
commission sitting as a board of equalization and review, an
arbitration process shall be established by the county commission.
(1) The county commission shall develop a list of persons who shall be qualified to act as arbitrators of property valuation
disputes. The list shall be kept in the office of the county
clerk.
(2) Except as otherwise provided in subdivision (3) of this
subsection, persons on the list shall be, in addition to any other
qualifications deemed necessary by the county commission,
experienced in the area of property taxation and be registered,
licensed, or certificated pursuant to chapter thirty of this code
as:
(A) An attorney licensed to practice law in the state;
(B) An appraiser who is a member of the institute of real
estate appraisers or its equivalent;
(C) A former county assessor;
(D) A retired judge; or
(E) A licensed real estate broker.
(3) No person shall act as an arbitrator of property valuation
disputes in any county during any assessment year in which the
person represents or has represented any taxpayer in any matter
relating to the protest and appeal of property valuation or to the
abatement or refund of property taxes.
(b)
Arbitration process. --
(1) Within thirty days after issuance of the board of
equalization and review's decision, the owner of the property who
elects to pursue arbitration shall notify the county commission of
the owner's election to seek arbitration. This election shall be
made in a form prescribed by the Tax Commissioner for this purpose, which shall be available to the public at the Tax Commissioner's
web page and at the county commission's web page. The form shall
also be available from the county clerk. The election shall be
timely if notice of the election is delivered in person or mailed
to the clerk of the county commission on or before the thirtieth
day. The postmark made by the United States Postal Service shall
be proof of date of mailing. When the thirtieth day falls on a
Saturday, Sunday or legal holiday in this state, the notice shall
be timely if delivered in person or postmarked on the next day that
is not a Saturday, Sunday or legal holiday in this state.
(2) The taxpayer and the county commission shall each select
an arbitrator from the list prepared pursuant to subsection (a) of
this section within forty-five days of the board of equalization
and review's decision or within thirty days from the date the list
of arbitrators is made available in any given year, whichever is
later. In the absence of agreement by the taxpayer and the county
commission within this specified time period, the chief judge of
the circuit court for the county in which the property is located
shall select an arbitrator from the list.
(3) If a taxpayer acts pursuant to subdivision (1) of this
subsection, the county commission shall be required to participate
in arbitration and to accept the arbitrator selected.
(c)
Arbitration hearing procedures. --
(1) Arbitration hearings shall be at a time and place set by
the arbitrator with the mutual consent of the taxpayer and the
county commission, or their authorized representatives. The arbitration hearing shall be held within sixty days from the date
the arbitrator was selected.
(2) Procedure at arbitration hearings shall be informal, and
strict rules of evidence shall not be applied except as
necessitated in the opinion of the arbitrator by the requirements
of justice. All questions of law and fact shall be determined by
the arbitrator.
(3) The taxpayer or the taxpayer's authorized representative
shall produce information to support the owner's contention that
the property should be valued differently. The assessor or the
assessor's representative shall produce information to support the
basis and amount of the assessor's assessed value for the property.
Both the information of the assessor and the information of the
taxpayer shall be considered by the arbitrator in making his or her
decision.
(4) The arbitrator may issue or cause to be issued subpoenas
for the attendance of witnesses and for the production of books,
records, documents, and other evidence and shall have the power to
administer oaths. Subpoenas so issued shall be served and, upon
application to the clerk of the circuit court by taxpayer or the
taxpayer's representative, the county commission, the county
commission's representative, or the arbitrator. A subpoenas or
subpoena duce tecum shall be serve and enforced in the manner
provided by law for the service and enforcement of subpoenas in
civil actions.
(5) The taxpayer and the county commission shall be entitled to attend the arbitration proceedings, personally or with counsel,
and participate in the proceedings. This participation may
include, but is not limited to, the filing of briefs and
affidavits.
(6) Upon agreement of both parties, the proceedings may be
confidential and closed to the public.
(7) No record of the proceedings is required.
(8) The arbitrator's decision shall be made in accordance with
applicable provision of this chapter. The arbitrator's decision
shall be in writing and signed by the arbitrator.
(9) The arbitrator shall deliver a copy of his or her decision
to the parties personally or by certified mail within ten days
after conclusion of the arbitration hearing. If the tenth day
falls on a Saturday, Sunday, or legal holiday in this state, the
decision is issued timely if issued on the next day that is not a
Saturday, Sunday or legal holiday in this state.
(10) The arbitrator's decision shall be final and not subject
to review.
(d)
Liability of arbitrator. -- An arbitrator shall be immune
from civil liability arising from participation as an arbitrator
and for all communications, findings, opinions and conclusions made
in the course of their duties under this section.
(e)
Arbiter's expenses and fees. --
(1) An arbitrator's expenses and fees shall not exceed five
hundred dollars per case concerning the valuation of owner-occupied
residential real property. For cases concerning any taxable property other than owner-occupied residential real property, an
arbitrator's expenses and fees shall be an amount agreed upon by
the taxpayer and the county commission, or their respective
authorized representatives.
(2) The arbitrator's fees and expenses, not including counsel
fees, incurred in the conduct of the arbitration shall be paid as
provided in the decision.
§11-3-32. Effective date of amendments.
All amendments to this article adopted in the year two
thousand eight shall apply to the assessment years beginning on or
after the first day of July, two thousand nine.
ARTICLE 6H. ASSESSMENT OF INDUSTRIAL PROPERTY AND NATURAL
RESOURCES PROPERTY.
§11-6H-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 first day of January of the
year preceding the tax year at sixty percent of its true and actual
value as determined by the Tax Commissioner under this article and
under section ten, article one-c of this chapter.
(b) If required by the Tax Commissioner, all owners or
operators of industrial property and natural resources property
shall, on or before the first day of May of each year, make a
return to the Tax Commissioner and, if requested in writing by the
assessor of the county where situated, to such county assessor, at
a time and in the form specified by the Tax Commissioner, of all industrial property or natural resources property owned by them.
Tax returns required to be filed pursuant to this section may be
filed electronically if so
provided by 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 such return.
§11-6H-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 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
their 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 it 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 first day of January assessment
date. Natural gas producing property includes the 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 first day of January 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.
§11-6H-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 as will be 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 such
return within the time required by section one of this article, it
shall be the duty of the Tax Commissioner to take such steps as may
be necessary to compel such compliance, and to enforce any and all
penalties imposed by law for such failure.
(d) Such owner, operator or producer, whether a natural
person, limited liability company, corporation, partnership, joint
venture or other enterprise, failing to make such return as herein
required shall be guilty of a misdemeanor and, upon conviction thereof, fined one thousand dollars for each month such 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.
§11-6H-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 required to make it to do so in proper
and sufficient form, and 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, in such manner
as he or she may deem proper, to obtain the facts and information
required to be furnished by such returns.
(c) For the purposes of ascertaining the correctness of any
return filed pursuant to this article and/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 such 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 the fifteenth day of September of each 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 such tentative appraisals. Such notifications may,
at the reasonable discretion of the Tax Commissioner, be: (1) By
written notice deposited in the United States mail, addressed to
such owner or operator at the principal office or place of business
of such 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. The Tax Commissioner
shall retain in his or her office true copies of such tentative
appraisals and of the underlying work sheets used to compute the
tentative appraisals, all of which shall be available for
inspection by any such owner or operator or his or her duly
authorized representative.
§11-6H-5. Informal petition to Tax Commissioner for review of
tentative appraisals.
(a) A taxpayer who is of the opinion that the tentative
appraisal of their industrial property or natural resources
property does not reflect the true and actual value of such property or otherwise improperly valued such property may, after
receiving its tentative appraisal and on or before the first day of
November of the year preceding the assessment year, informally
petition the Tax Commissioner to review the tentative appraisal.
The Tax Commissioner may require such petition be made on a written
form prescribed by the Tax Commissioner.
(b) At the petitioner's request, the Tax Commissioner or his
or her representative shall meet with the petitioner and/or the
petitioner's representative, if any, 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 the
fifteenth day of December of the year preceding the assessment
year. If the Tax Commissioner agrees with the petition he or she
shall modify the tentative appraisal accordingly. If the Tax
Commissioner does not agree with the petition, he or she shall so
notify the petitioner in writing.
§11-6H-6. Final appraisal of industrial property and natural
resources property by Tax Commissioner; appraisals
sent to assessors; appeals of Tax Commissioners
appraisals.
(a) The Tax Commissioner shall finalize the tentative
appraisals made pursuant to section three of this article and make
his or her final appraisals of industrial property and natural
resources property on or before the fifteenth day of December of
the year preceding the assessment year.
(b) On or before the fifteenth day of December of the year
preceding 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 and the assessor shall multiply each such 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 such assessment as
provided under the provisions of article three of this chapter.
§11-6H-7. Effective date.
The provisions of this article enacted in the year two
thousand eight shall be effective for the tax year two thousand ten
and thereafter.
ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS.
§11-10A-8. Jurisdiction of Office of Tax Appeals.
The Office of Tax Appeals has exclusive and original
jurisdiction to hear and to determine all:
(1) Appeals from tax assessments issued by the Tax Commissioner pursuant to article ten of this chapter;
(2) Appeals from decisions or orders of the Tax Commissioner
denying refunds or credits for all taxes administered in accordance
with the provisions of article ten of this chapter;
(3) Appeals from orders of the Tax Commissioner denying,
suspending, revoking, or refusing to renew any license or imposing
any civil money penalty for violating the provisions of any
licensing law administered by the Tax Commissioner;
(4) Questions presented when a hearing is requested pursuant
to the provisions of any article of this chapter which is
administered by the provisions of article ten of this chapter;
(5) Matters which the Tax Division is required by statute or
legislatively approved rules to hear, except employee grievances
filed pursuant to article two, chapter six-c of this code; and
(6) Appeals by a taxpayer from the notice of assessed value
issued by the county assessor as provided in section twenty-five-a,
article three of this chapter for the property tax year stated in
the notice of assessed value if the amount of the assessed value in
controversy is fifty thousand dollars or more;
(7) Appeals by a county assessor or by the taxpayer from
rulings of the Tax Commissioner with respect to classification or
taxability of real or personal property for ad valorem property tax
purposes, as set forth in section twenty-four-a, article three,
chapter eleven of this code; and
(6) (8) Other matters which may be conferred on the Office of
Tax Appeals by statute or legislatively approved rules.
NOTE: The purpose of this bill is to modernize procedures and
timeframes for assessments of real and personal property, notices
of assessments, and appeals of assessments. It provides special
timeframes for assessment of industrial and natural resources
property. It provides for appeal of an assessor's decision
directly to the Office of Tax Appeals if the value in controversery
is $50,000 or more. For taxes levied after December 31, 2008, the
bill provides that appeals taken to circuit court from a decision
of the Office of Tax Appeals may not be appealed to the Supreme
Court of Appeals unless the value in controversery is $50,000 or
more. The bill establishes procedures for election of arbitration
of disputed decisions of a board of equalization and review (county
commission).
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
§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, §11-3-25a, §11-3-25b,
§11-3-25c, §11-3-32, §11-6H-1, §11-6H-2, §11-6H-3, §11-6H-4,
§11-6H-5, §11-6H-6 and §11-6H-7 are new; therefore, strike-throughs
and underscoring have been omitted.
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